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会计代写|中级管理会计代写Intermediate Management Accounting代考|Costing and pricing: the traditional way

The traditional, and still widely used, approach to job costing developed when the notion of trying to determine the cost of industrial production first emerged. This was around the time of the UK Industrial Revolution when industry was characterised by the following:

  • Dircct labour-intensive and direct labour paced production. Labour was at the heart of production. To the extent that machinery was used, it tended to support the efforts of direct labour and the speed of production was dictated by direct labour.
  • A low level of indirect cost relative to direct cost. Little was spent on power, heat and light, machinery (depreciation charges) and other areas typical of the indirect cost (overheads) of modern businesses.
  • A relatively uncompetitive market. Transport difficulties, limited industrial production worldwide and a lack of knowledge by customers of competitors’ prices meant that businesses could prosper without being too scientific in their costing. Typically, they could simply add a margin for profit to full cost to arrive at the selling price (cost-plus pricing). Furthermore. customers would usually accept those products on offer, rather than demand precisely what they wanted.

Since overheads at that time represented a pretty small element of total cost, it was acceptable and practical to deal with them in a fairly arbitrary manner. Not too much effort was devoted to trying to control overheads because the potential rewards of better control were relatively small, certainly when compared with the benefits from firmer control of direct labour and material costs. It was also reasonable to charge overheads to individual jobs on a direct labour hour basis. Most of the overheads were incurred directly in support of direct labour: providing direct workers with a place to work, heating and lighting the workplace, employing people to supervise the direct workers and so on. Direct workers, perhaps aided by machinery, carried out all production.

At that time, service industries were a relatively unimportant part of the economy and would have largely consisted of self-employed individuals. These individuals would probably not have been interested in trying to do more than work out a rough hourly/daily rate for their time and then use this as a basis for pricing.

会计代写|中级管理会计代写Intermediate Management Accounting代考|Costing and pricing: the new environment

In recent years, the world of industrial production has fundamentally changed. Most of it is now characterised by:

  • Capital-intensive and machine-paced production. Machines are at the heart of much production, including both the manufacture of goods and the provision of services. Most labour supports the efforts of machines, for example, by technically maintaining them. Furthermore, machines often dictate the pace of production. According to evidence provided in Real World $4.2$ (p. 114), direct labour accounts on average for just 14 per cent of manufacturers’ total cost.
  • A high level of indirect cost relative to direct costs. Modern businesses tend to have very high depreciation, servicing and power costs. There are also high costs of personnel and staff welfare, which were scarcely envisaged in the early days of industrial production. At the same time, there are very low (sometimes no) direct labour costs. Although direct material cost often remains an important element of total cost, more efficient production methods lead to less waste and, therefore, to a lower total material cost, again tending to make indirect cost (overheads) more dominant. Referring again to Real World $4.2$, overheads account for 25 per cent of manufacturers’ total cost and 51 per cent of service sector total cost.
  • A highly competitive international market. Production, much of it highly sophisticated, is carried out worldwide. Transport, including fast airfreight, is relatively cheap. Fax, telephone and, particularly, the Internet ensure that potential customers can quickly and cheaply find the prices of a range of suppliers. Markets now tend to be highly price-competitive. Customers increasingly demand products custom made to their own requirements. This means that businesses need to know their product costs with greater accuracy. They also have to take a more careful and informed approach to pricing.
  • Short product life cycles Technological innovation, greater competition and more demanding customers have forced businesses to quicken the pace of new product development. Technology-based products, for example, are continually updated with improved features and faster processors. This has led to the design stage assuming greater importance and a greater need to manage costs at this stage. It is now widely recognised that the way in which products are designed will largely determine the future costs of production. Shorter product life cycles also create a need for a business to forecast future demand with greater accuracy. This helps to ensure that products are available for sale at the time that customers demand them. Similarly, shorter product life cycles create a need for close tracking of inventories to avoid the costs of obsolescence.

In the UK, as in many developed countries, service industries now dominate the economy, employing the great majority of the workforce and producing most of the value of productive vice providers are vast businesses.

会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCG1000

管理会计代考

会计代写|中级管理会计代写中级管理会计代考|成本和定价:传统方式

.


当试图确定工业生产成本的概念首次出现时,传统的、至今仍被广泛使用的工作成本计算方法发展起来了。这是在英国工业革命时期,当时的工业具有以下特征:


直接劳动密集型和直接劳动控制了生产。劳动是生产的核心。就机械的使用而言,它倾向于支持直接劳动的努力,生产的速度是由直接劳动决定的。

  • 相对于直接成本的低水平间接成本。在电、热、光、机器(折旧费)和现代企业典型的间接成本(管理费用)方面的花费很少。一个相对缺乏竞争的市场。运输困难、全球工业生产有限以及消费者对竞争对手价格缺乏了解,意味着企业在成本计算上不太科学也能获得成功。通常情况下,他们可以简单地在全部成本上加上利润率,就得到了售价(成本加价)。此外。顾客通常会接受所提供的产品,而不是精确地要求他们想要的东西


    由于当时的间接费用只占总费用的很小一部分,以相当随意的方式处理这些费用是可以接受和实际的。没有花太多精力设法控制间接费用,因为更好地控制的潜在回报相对较小,当然是与更严格地控制直接劳动力和材料成本的好处相比。按直接工时向个别工作收取间接费用也是合理的。大部分间接费用直接用于支助直接工人:为直接工人提供工作场所,为工作场所提供暖气和照明,雇用人监督直接工人,等等。直接工人,也许在机器的辅助下,进行所有的生产


    在那个时候,服务业是经济中相对不重要的一部分,主要由个体经营者组成。这些人可能只会为自己的时间制定一个大致的小时/日价格,然后以此为基础进行定价

  • 会计代写|中级管理会计代写Intermediate Management Accounting代考|Costing and pricing: the new environment


    近年来,世界工业生产发生了根本性的变化。现在它的大部分特征是:


    资本密集型和机器生产。机器是许多生产的核心,包括商品的制造和服务的提供。大多数劳动力支持机器的工作,例如,通过技术上的维护它们。此外,机器经常决定生产的速度。根据《真实世界$4.2$》(第114页)提供的证据,直接劳动力平均只占制造商总成本的14%。相对于直接成本而言,较高的间接成本。现代企业往往有很高的折旧、服务和电力成本。人事和工作人员福利的费用也很高,这在工业生产的早期几乎没有想到。与此同时,直接劳动力成本非常低(有时甚至没有)。虽然直接材料成本通常仍然是总成本的一个重要因素,但更有效的生产方法导致更少的浪费,因此,更低的总材料成本,再次倾向于使间接成本(管理费用)更占主导地位。再次参考Real World $4.2$,间接费用占制造商总成本的25%,占服务部门总成本的51%


    竞争激烈的国际市场。生产在全球范围内进行,其中很多都是高度精密的。包括快速空运在内的运输相对便宜。传真、电话,特别是互联网,确保了潜在客户可以快速、便宜地找到一系列供应商的价格。现在的市场往往具有高度的价格竞争。顾客越来越多地要求按他们自己的要求定制产品。这意味着企业需要更准确地了解他们的产品成本。他们还必须采取更加谨慎和知情的定价方法。产品生命周期短技术创新、更激烈的竞争和更高要求的客户迫使企业加快新产品开发的步伐。例如,以技术为基础的产品不断更新改进的功能和更快的处理器。这导致设计阶段变得更加重要,在这个阶段更需要管理成本。现在人们普遍认为,产品的设计方式将在很大程度上决定未来的生产成本。更短的产品生命周期也使得企业需要更准确地预测未来的需求。这有助于确保产品可以在客户需要时进行销售。同样,较短的产品生命周期也需要密切跟踪库存,以避免过时的成本


    在英国,就像在许多发达国家一样,服务业现在在经济中占主导地位,雇用了绝大多数劳动力,生产了绝大部分生产性副产品的价值

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