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assignmentutor-lab™ 为您的留学生涯保驾护航 在代写初级管理会计Principles of Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写初级管理会计Principles of Management Accounting代写方面经验极为丰富，各种代写初级管理会计Principles of Management Accounting相关的作业也就用不着说。

• 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 tracing and cost allocation

A major question concerning costs is whether they have a direct or an indirect relationship to a particular cost object.

• Direct costs of a cost object are costs that are related to the particular cost object and that can be traced to it in an economically feasible (cost-effective) way.
• Indirect costs of a cost object are costs that are related to the particular cost object but cannot be traced to it in an economically feasible (cost-effective) way. Indirect costs are allocated to the cost object using a cost-allocation method.

Take a tennis racket as a cost object. The cost of the carbon fibre used to make that racket is a direct cost. Why? Because the amount of material used in making the racket can easily be traced to the racket. The cost of lighting in the factory where the racket was made is an indirect cost of the racket. Why? Because although lighting helped in the making of the racket (the workers needed to see), it is not cost-effective to try to determine exactly how much lighting cost was used for a specific racket.
Managers prefer to make decisions on the basis of direct costs rather than indirect costs. Why? Because they know that direct costs are more accurate than indirect costs. The relationship between these terms is summarised in Exhibit 2.2.Cost tracing is the assigning of direct costs to the chosen cost object. Cost allocation is the assigning of indirect costs to the chosen cost object. Cost assignment encompasses both cost tracing and cost allocation.

## 会计代写|初级管理会计代写Principles of Management Accounting代考|Factors affecting direct/indirect cost classifications

Several factors will affect the classification of a cost as direct or indirect:
1 The materiality of the cost in question. The higher the cost in question, the more likely the economic feasibility of tracing that cost to a particular cost object. Consider a mail-order catalogue company. It would probably be economically feasible to trace the courier charges for delivering a package directly to cach customer. In contrast, the cost of the invoice paper included in the package sent to the customer is likely to be classified as an indirect cost because it is not economically feasible to trace the cost of this paper to each customer. The benefits of knowing the exact number of (say) $0.5 \mathrm{p}$ worth of paper included in each package typically do not justify the costs of money and time in tracing the costs to each package.
2 Available information-gathering technology. Improvements in this area are enabling an increasing percentage of costs to be classified as direct. Barcodes, for example, allow many manufacturing plants to treat certain materials previously classified as indirect costs as direct costs of products. Barcodes can be read into a manufacturing-cost file by waving a ‘wand’ in the same quick and efficient way that supermarkets now enter the cost of many items purchased by their customers.
3 Design of operations. Facility design can impact on cost classification. For example, classifying a cost as direct is helped if an organisation’s facility (or part thereof) is used exclusively for a specific product or specific cost object, such as a particular customer.

This book examines different ways to assign costs to cost objects. For now, be aware that one particular cost may be both direct and indirect. How? The direct/indirect classification depends on the choice of the cost object. For example, the salary of an assembly-department supervisor may be a direct cost of the assembly department at Fiat but an indirect cost of a product such as the Fiat 500 Punto.

# 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|影响直接/间接成本分类的因素

.

2可用的信息收集技术。这方面的改进使直接费用的百分比越来越高。例如，条形码使许多制造工厂能够将以前被归类为间接成本的某些材料视为产品的直接成本。只需挥动“魔棒”，就可以将条形码读取到生产成本文件中，就像超市现在输入顾客购买的许多商品的成本一样，快捷而有效。
3操作设计。设施设计会影响成本分类。例如，如果一个组织的设施(或其部分设施)专门用于特定的产品或特定的成本对象，如特定的客户，则将成本分类为直接成本是有帮助的

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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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