相信许多留学生对数学代考都不陌生,国外许多大学都引进了网课的学习模式。网课学业有利有弊,学生不需要到固定的教室学习,只需要登录相应的网站研讨线上课程即可。但也正是其便利性,线上课程的数量往往比正常课程多得多。留学生课业深重,时刻名贵,既要学习知识,又要结束多种类型的课堂作业,physics作业代写,物理代写,论文写作等;网课考试很大程度增加了他们的负担。所以,您要是有这方面的困扰,不要犹疑,订购myassignments-help代考渠道的数学代考服务,价格合理,给你前所未有的学习体会。

我们的数学代考服务适用于那些对课程结束没有掌握,或许没有满足的时刻结束网课的同学。高度匹配专业科目,按需结束您的网课考试、数学代写需求。担保买卖支持,100%退款保证,免费赠送Turnitin检测报告。myassignments-help的Math作业代写服务,是你留学路上忠实可靠的小帮手!


会计代写|初级管理会计代写Principles of Management Accounting代考|Calculation of product costs

Exhibit $4.3$ shows steps 3,4 and 5 . Together, they are called the production cost worksheet. Step 3 calculates equivalent-unit costs by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February (as calculated in Exhibit 4.2).

We can see the importance of using equivalent units in unit-cost calculations by comparing conversion costs for the months of January and February 2018. Observe that the total conversion costs of $€ 18600$ for the 400 units worked on during February are less than the conversion costs of $€ 24000$ for the 400 units worked on in January. However, the conversion costs to fully assemble a unit are $€ 60$ in both January and February. Total conversion costs are lower in February because fewer equivalent units of conversion costs work were completed in February (310) than were in January (400). If, however, we had used physical units instead of equivalent units in the per-unit calculation, we would have erroneously concluded that conversion costs per unit declined from $€ 60$ in January to $€ 46.50(€ 18600 \div 400)$ in February. This incorrect costing might have prompted Euro-Défense, for example, to lower the price of $\mathrm{DG}-19$ inappropriately.

Step 4 in Exhibit $4.3$ summarises total costs to account for. Because the opening balance of the work in progress is zero, total costs to account for (that is, the total charges or debits to Work in Progress – Assembly) consist of the costs added during February – direct materials of $€ 32000$, and conversion costs of $€ 18600$, for a total of $€ 50600$.

Step 5 in Exhibit $4.3$ assigns these costs to units completed and transferred out and to units still in process at the end of February 2018. The key idea is to attach euro amounts to the equivalent output units for direct materials and conversion costs in (a) units completed, and (b) closing work in progress calculated in Exhibit 4.2, step 2. To do so, the equivalent output units for each input are multiplied by the cost per equivalent unit calculated in step 3 of Exhibit 4.3. For example, the 225 physical units in closing work in progress are completely processed with respect to direct materials. Therefore, direct materials costs are 225 equivalent units (Exhibit 4.2, step 2) $\times € 80$ (cost per equivalent of direct materials calculated in step 3), which equals $€ 18000$. In contrast, the 225 physical units are $60 \%$ complete with respect to conversion costs. Therefore, the conversion costs are 135 equivalent units $(60 \%$ of 225 physical units, Exhibit 4.2, step 2$) \times € 60$ (cost per equivalent unit of conversion costs calculated in step 3), which equals $€ 8100$. The total sost of ending work in progress equals $€ 26100(€ 18000+€ 8100$ ).

会计代写|初级管理会计代写Principles of Management Accounting代考|Process costing with both some opening

At the beginning of March 2018, Euro-Défense had 225 partially assembled DG-19 units in the Assembly Department. During March 2018, Euro-Défense placed another 275 units into production. Data for the Assembly Department for March 2018 are:
Physical units for March 2018
We now have incomplete units in both opening and closing work-in-progress stock to account for. Our goal is to use the five steps we described earlier to calculate (1) the cost of units completed and transferred out, and (2) the cost of closing work in progress. To assign costs to each of these categories, however, we need to choose a stock cost-flow method. We next describe the five-step approach to process costing using two alternative stock cost-flow methods – the weighted-average method and the first-in, first-out method. The different assumptions will produce different numbers for cost of units completed and for closing work in progress.

The weighted-average process-costing method calculates the equivalent-unit cost of the work done to date (regardless of the period in which it was done) and assigns this cost to equivalent units completed and transferred out of the process and to equivalent units in closing work-in-progress stock. The weighted-average cost is the total of all costs entering the Work in Progress account (regardless of whether it is from opening work in progress or from work started during the period) divided by total equivalent units of work done to date. We now describe the five-step procedure introduced in Case 2 using the weighted-average method.

Step 1: Summarise the flow of physical units The physical units column of Exhibit $4.5$ shows where the units came from $-225$ units from opening stock and 275 units started during the current period – and where they went $-400$ units completed and transferred out and 100 units in closing stock. These data for March were given above.

Step 2: Compute output in terms of equivalent units As we saw in Case 2, even partially assembled units are complete in terms of direct materials because direct materials are introduced at the beginning of the process. For conversion costs, the fully assembled physical units transferred out are, of course, fully completed. The Assembly Department supervisor estimates the partially assembled physical units in March 31 work in progress to be $50 \%$ complete (on average).

会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT7102

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|产品成本计算

.

Exhibit $4.3$显示了步骤3、4和5。它们一起被称为生产成本工作表。步骤3计算等价单位成本,方法是将2月份增加的直接材料和转换成本除以2月份完成的相关等价单位工作量(如表4.2所计算) 通过比较2018年1月和2月的换算成本,我们可以看到在单位成本计算中使用等效单位的重要性。观察到,对于2月份进行的400个单元,$€ 18600$的总转换成本要小于1月份进行的400个单元的$€ 24000$的转换成本。然而,完全组装一个单元的转换成本在一月和二月都是$€ 60$。2月份的总转换成本较低,因为2月份完成的转换成本工作单位(310)少于1月份(400)。然而,如果我们在单位计算中使用物理单位而不是等效单位,我们就会错误地得出结论,即单位转换成本从1月的$€ 60$下降到2月的$€ 46.50(€ 18600 \div 400)$。例如,这个不正确的成本可能会促使Euro-Défense不恰当地降低$\mathrm{DG}-19$的价格

附录$4.3$中的步骤4总结了要考虑的总成本。因为正在进行的工作的期初余额为零,所以要说明的总成本(即在进行中的工作-组装的总费用或借记项)由2月份增加的成本- $€ 32000$的直接材料和$€ 18600$的转换成本组成,总共为$€ 50600$。 附录$4.3$中的步骤5将这些成本分配给2018年2月底已完成并转移出去的单元和仍在生产的单元。关键思想是在(a)已完成的单位和(b)附录4.2步骤2中计算的正在进行的收尾工作中,为直接材料和转换成本的等效产出单位附加欧元金额。为此,将每种投入的等效输出单位乘以在附录4.3的步骤3中计算的每等效单位成本。例如,正在进行的关闭工作中的225个物理单位是完全与直接材料有关的。因此,直接材料成本是225等效单位(附录4.2,步骤2)$\times € 80$(在步骤3中计算的每当量直接材料成本),等于$€ 18000$。相比之下,225个物理单位就转换成本而言是$60 \%$完整的。因此,转换成本是225个物理单位中的135个等效单位$(60 \%$,见附录4.2,步骤2 $) \times € 60$(在步骤3中计算的每等效单位转换成本成本),它等于$€ 8100$。结束正在进行的工作的总数等于$€ 26100(€ 18000+€ 8100$)。

会计代写|初级管理会计代写管理会计原则代考|过程成本与两个一些开放


2018年3月初,Euro-Défense在装配部有225台部分组装的DG-19。2018年3月,Euro-Défense又投入生产了275台。装配部2018年3月的数据为:2018年3月的物理单位
我们现在有未完成的单位在开和关的在制品库存中,以说明。我们的目标是使用我们前面描述的五个步骤来计算(1)已完成并转移出去的单元的成本,以及(2)关闭正在进行的工作的成本。然而,为了将成本分配到这些类别中的每一个,我们需要选择一个库存成本流方法。接下来,我们用两种可选的库存成本流方法-加权平均法和先进先出法描述工艺成本的五步法。不同的假设将产生不同的已完成单位成本和正在结束的工作的数字


加权平均过程成本法计算到目前为止已完成的工作的等效单位成本(无论该工作是在什么时期完成的),并将该成本分配给已完成并转移出该过程的等效单位和已结束的在制品库存中的等效单位。加权平均成本是进入在制品账户的所有成本的总和(无论它是来自于正在进行的开工工作还是来自于该期间已开工的工作)除以到目前为止已完成的等价单位的总工作量。我们现在用加权平均方法来描述案例2中介绍的五步过程


第1步:总结实物单位的流动。展品$4.5$的实物单位列显示了单位的来源$-225$单位是开盘价,275单位是本期开始的,以及它们的去向$-400$单位完成并转移出去,100单位是收盘库存。3月份的这些数据已在上文列出


正如我们在案例2中看到的,即使是部分组装的单元,从直接材料的角度来说也是完整的,因为直接材料是在过程的开始引入的。至于转换费用,转出的完全组装的实体单元当然是完全完成的。装配部主管估计3月31日在制品中部分装配的物理单元为$50 \%$完成(平均)

会计代写|初级管理会计代写Principles of Management Accounting代考

myassignments-help数学代考价格说明

1、客户需提供物理代考的网址,相关账户,以及课程名称,Textbook等相关资料~客服会根据作业数量和持续时间给您定价~使收费透明,让您清楚的知道您的钱花在什么地方。

2、数学代写一般每篇报价约为600—1000rmb,费用根据持续时间、周作业量、成绩要求有所浮动(持续时间越长约便宜、周作业量越多约贵、成绩要求越高越贵),报价后价格觉得合适,可以先付一周的款,我们帮你试做,满意后再继续,遇到Fail全额退款。

3、myassignments-help公司所有MATH作业代写服务支持付半款,全款,周付款,周付款一方面方便大家查阅自己的分数,一方面也方便大家资金周转,注意:每周固定周一时先预付下周的定金,不付定金不予继续做。物理代写一次性付清打9.5折。

Math作业代写、数学代写常见问题

留学生代写覆盖学科?

代写学科覆盖Math数学,经济代写,金融,计算机,生物信息,统计Statistics,Financial Engineering,Mathematical Finance,Quantitative Finance,Management Information Systems,Business Analytics,Data Science等。代写编程语言包括Python代写、Physics作业代写、物理代写、R语言代写、R代写、Matlab代写、C++代做、Java代做等。

数学作业代写会暴露客户的私密信息吗?

我们myassignments-help为了客户的信息泄露,采用的软件都是专业的防追踪的软件,保证安全隐私,绝对保密。您在我们平台订购的任何网课服务以及相关收费标准,都是公开透明,不存在任何针对性收费及差异化服务,我们随时欢迎选购的留学生朋友监督我们的服务,提出Math作业代写、数学代写修改建议。我们保障每一位客户的隐私安全。

留学生代写提供什么服务?

我们提供英语国家如美国、加拿大、英国、澳洲、新西兰、新加坡等华人留学生论文作业代写、物理代写、essay润色精修、课业辅导及网课代修代写、Quiz,Exam协助、期刊论文发表等学术服务,myassignments-help拥有的专业Math作业代写写手皆是精英学识修为精湛;实战经验丰富的学哥学姐!为你解决一切学术烦恼!

物理代考靠谱吗?

靠谱的数学代考听起来简单,但实际上不好甄别。我们能做到的靠谱,是把客户的网课当成自己的网课;把客户的作业当成自己的作业;并将这样的理念传达到全职写手和freelancer的日常培养中,坚决辞退糊弄、不守时、抄袭的写手!这就是我们要做的靠谱!

数学代考下单流程

提早与客服交流,处理你心中的顾虑。操作下单,上传你的数学代考/论文代写要求。专家结束论文,准时交给,在此过程中可与专家随时交流。后续互动批改

付款操作:我们数学代考服务正常多种支付方法,包含paypal,visa,mastercard,支付宝,union pay。下单后与专家直接互动。

售后服务:论文结束后保证完美经过turnitin查看,在线客服全天候在线为您服务。如果你觉得有需求批改的当地能够免费批改,直至您对论文满意为止。如果上交给教师后有需求批改的当地,只需求告诉您的批改要求或教师的comments,专家会据此批改。

保密服务:不需求提供真实的数学代考名字和电话号码,请提供其他牢靠的联系方法。我们有自己的工作准则,不会泄露您的个人信息。

myassignments-help擅长领域包含但不是全部:

myassignments-help服务请添加我们官网的客服或者微信/QQ,我们的服务覆盖:Assignment代写、Business商科代写、CS代考、Economics经济学代写、Essay代写、Finance金融代写、Math数学代写、report代写、R语言代考、Statistics统计学代写、物理代考、作业代写、加拿大代考、加拿大统计代写、北美代写、北美作业代写、北美统计代考、商科Essay代写、商科代考、数学代考、数学代写、数学作业代写、physics作业代写、物理代写、数据分析代写、新西兰代写、澳洲Essay代写、澳洲代写、澳洲作业代写、澳洲统计代写、澳洲金融代写、留学生课业指导、经济代写、统计代写、统计作业代写、美国Essay代写、美国代考、美国数学代写、美国统计代写、英国Essay代写、英国代考、英国作业代写、英国数学代写、英国统计代写、英国金融代写、论文代写、金融代考、金融作业代写。