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• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

会计代写|初级管理会计代写Principles of Management Accounting代考|Cost behaviour patterns: variable costs and fixed costs

Management accounting systems record the cost of resources acquired and track their subsequent use. Tracing these costs allows managers to understand how these costs behave. Let us now consider two basic types of cost behaviour pattern found in many of these systems: variable costs and fixed costs. A variable cost is a cost that changes in total in proportion to changes in the related level of total activity or volume. A fixed cost is a cost that does not change in total despite changes in the related level of total activity or volume. Costs are defined as variable or fixed with respect to a specific cost object and for a given time period. Consider costs at Opel’s Zaragoza plant in Spain. The company produced to a capacity of 382250 vehicles in 2017. The Corsa is Opel’s best-selling model.

• Variable costs. If Opel buys a steering wheel at $€ 600$ for each of its Corsa cars, then the total cost of steering wheels should be $€ 600$ times the number of cars assembled. This is an example of a variable cost, a cost that changes in total in proportion to changes in the cost driver (number of cars). The variable cost per car does change with the number of cars assembled. Exhibit $2.4$ (Panel A) illustrates this variable cost. A second example of a variable cost is a sales commission of $5 \%$ of each sales euro. Exhibit $2.4$ (Panel B) shows this variable-cost example.
• Fixed costs. Opel may incur $€ 20$ million in a given year for the leasing and insurance of its Corsa plant. Both are examples of fixed costs: costs that are unchanged in total over a designated range of the cost driver during a given time span. Fixed costs become progressively smaller on a per-unit basis as the cost driver increases. For example, if Opel assembles 10000 Corsa vehicles at this plant in a year, the fixed cost for leasing and insurance per vehicle is $€ 2000(€ 20$ million $\div 10000$ ). In contrast, if 50000 vehicles are assembled, the fixed cost per vehicle becomes $€ 400$.
• Do not assume that individual cost items are inherently variable or fixed. Consider labour costs. An example of purely variable labour costs is the case where workers are paid on a piecework basis. Some textile workers are paid on a per-shirt-sewn basis. Often, labour costs are appropriately classified as fixed where employment conditions restrict an organisation’s flexibility to assign workers to any area that has extra labour requirements.

会计代写|初级管理会计代写Principles of Management Accounting代考|Use unit costs cautiously

Unit costs are averages. As we shall see, they must be interpreted with caution. For decision making. it is best to think in terms of total costs rather than unit costs. Nevertheless, unit-cost numbers are frequently used in many situations. For example, assume that the President of the Jazz Society at the Católica Lisbon School of Business \& Economics is deciding whether to hire a music group for a forthcoming party. The group charges a fixed fee of $€ 1000$. The president may intuitively calculate a unit cost for the group when thinking about an admission price. Given the fixed fee of $€ 1000$, the unit cost is $€ 10$ if 100 people attend, $€ 2$ if 500 attend, and $€ 1$ if 1000 attend. Note, however, that with a fixed fee of $€ 1000$ the total cost is unaffected by the attendance level, while the unit cost is a function of the attendance level. In this example, each attendee is considered to be one unit.

Costs are often neither inherently fixed nor variable. Much depends on the specific context. Consider the $€ 1000$ fixed fee that we assumed was to be paid to the music group. This is just one way the music group could be paid. Possible payment schedules that might be considered include:

• Schedule 1: $€ 1000$ fixed fee
• Schedule 2: $€ 1$ per person attending $+€ 500$ fixed fee
• Schedule 3: $€ 2$ per person attending.
Under schedules 2 and 3, the euro amount of the payment to the music group is not known until after the event.

The unit cost under schedule 1 is calculated by dividing the fixed cost of $€ 1000$ by the attendance level. For schedule 2, the unit cost is calculated by first determining the total cost for each attendance level and then dividing that amount by that attendance level. Thus, for 250 people, schedule 2 has a total cost of $€ 750(€ 500+250 \times € 1)$, which gives a unit cost of $€ 3$ per person. Schedule 3 has a unit cost of $€ 2$ per person for any attendance level because the music group is to be paid $€ 2$ per person with no fixed payment.

All three payment schedules would yield the same unit cost of $€ 2$ per person only if 500 people attend. The unit cost is not $€ 2$ per person under schedule 1 or schedule 2 for any attendance level except 500 people. Thus, it would be incorrect to use the $€ 2$ per person amount in schedule 1 or 2 to predict what the total costs would be for 1000 people. Consider what occurs if 250 people attend and the group is paid a fixed fee of $€ 1000$. The unit cost is then $€ 4$ per person. While unit costs are often useful, they must be interpreted with extreme caution if they include fixed costs per unit. When estimating total cost, think of variable costs as an amount per unit and fixed costs as a lump-sum total amount.

管理会计代考

会计代写|初级管理会计代写管理会计原则代考|成本行为模式:可变成本和固定成本

• 可变成本。如果欧宝在$€ 600$为每辆Corsa汽车购买一个方向盘，那么方向盘的总成本应该是$€ 600$乘以组装的汽车数量。这是可变成本的一个例子，这种成本的变化与成本动因(汽车数量)的变化成比例。每辆车的可变成本确实随着组装的汽车数量而变化。表$2.4$(面板A)说明了这个可变成本。可变成本的第二个例子是每欧元的销售佣金为$5 \%$。展品$2.4$(面板B)展示了这个可变成本示例。
• 固定成本欧宝可能会招致$€ 20$万在给定的一年租赁和保险的科萨工厂。两者都是固定成本的例子:在给定的时间跨度内，在成本动因的指定范围内，总成本是不变的。随着成本驱动因素的增加，固定成本在单位基础上逐渐变小。例如，如果欧宝在该工厂每年组装10000辆科萨汽车，每辆车的租赁和保险固定成本是$€ 2000(€ 20$万$\div 10000$)。相比之下，如果组装50000辆车，每辆车的固定成本为$€ 400$。
• 不要认为个别成本项目本身是可变的或固定的。以劳动力成本为例。纯可变劳动力成本的一个例子是工人按计件工作支付工资。有些纺织工人的工资是按每件衬衫的缝制量计算的。通常，当雇佣条件限制了一个组织将工人分配到任何有额外劳动力需求的领域的灵活性时，劳动力成本被恰当地归类为固定成本
会计代写|初级管理会计代写管理会计原则代考|谨慎使用单位成本 .
单位成本是平均数。正如我们将看到的，必须谨慎地解释它们。用来做决定。最好是从总成本而不是单位成本的角度来考虑问题。然而，单位成本数字在许多情况下经常使用。例如，假设Católica里斯本商学院爵士协会的总统;经济学家正在决定是否为即将到来的派对聘请一个音乐团体。该组织收取固定费用$€ 1000$。总统在考虑门票价格时可能会直观地计算出团体的单位成本。考虑到固定费用$€ 1000$，如果100人参加，单位成本是$€ 10$，如果500人参加，单位成本是$€ 2$，如果1000人参加，单位成本是$€ 1$。但是，请注意，固定费用$€ 1000$的总成本不受出勤率的影响，而单位成本是出勤率的函数。在本例中，每个参与者被认为是一个单元

成本通常内在既不是固定的，也不是可变的。这在很大程度上取决于具体的背景。考虑一下我们假设要支付给音乐团体的$€ 1000$固定费用。这只是乐队赚钱的一种方式。可能考虑的付款计划包括:
• 方式一:$€ 1000$固定费用
• 方式二:$€ 1$每人到场$+€ 500$固定费用
• 方式三:$€ 2$每人到场。
在附表2和3中，支付给音乐团体的欧元金额直到活动结束后才知道。

附表1下的单位成本是用$€ 1000$的固定成本除以出勤率计算的。对于附表2，单位成本的计算方法是首先确定每个出席级别的总成本，然后将该金额除以该出席级别。因此，对于250人，表2的总成本为$€ 750(€ 500+250 \times € 1)$，即每人的单位成本为$€ 3$。附表3对于任何出席水平的人的单位成本是$€ 2$，因为音乐小组每人的支付是$€ 2$，没有固定的支付

只有在500人参加的情况下，这三种付款计划才会产生人均$€ 2$的相同单位成本。在附表1或附表2中，除500人外，任何出席级别的人的单位费用都不是$€ 2$。因此，使用表1或表2中的人均$€ 2$来预测1000人的总费用是不正确的。考虑一下，如果250人参加，并向该团体支付固定费用$€ 1000$会发生什么。单位成本是每人$€ 4$。虽然单位成本通常是有用的，但如果其中包括每单位的固定成本，则必须非常谨慎地解释它们。在估计总成本时，将可变成本视为每单位的金额，将固定成本视为一次性总金额

有限元方法代写

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MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

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