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|中级管理会计代写Intermediate Management Accounting代考|Total life-cycle costing

Total life-cycle costing draws management’s attention to the fact that it is not only during the production phase that costs are incurred. Costs begin to accumulate at an earlier point and continue to accumulate after production. Total life-cycle costing is concerned with tracking and reporting all costs relating to a product from the beginning to the end of its life – which could be for a period of 20 years or more. If the revenues generated over the life cycle of the product are also tracked, its profitability can be assessed. This represents a radical departure from traditional management accounting approaches, which are normally concerned with assessing performance over periods of one year less.

Total life-cycle costing starts from the premise that the life cycle of a product or service has three phases. These are:
1 The pre-production phase. This is the period that precedes production of the product or service. During this phase, research and development – both of the product or service and of the market – is conducted. The product or service is designed and so is the means of production. The phase culminates with setting up the necessary production facilities and with advertising and promotion.
2 The production phase. During this phase the product is made and sold or the service is provided to customers. This is the phase where traditional absorption costing or $A B C$ usually makes its biggest contribution.
3 The post-production phase. During this phase, costs may be incurred to correct faults that arose with products or services sold (after-sales service). Since these costs may start to be incurred before the last product or service is sold, this phase will typically overlap with the production phase. During this phase, costs may also be incurred as a result of closing production at the end of the product’s or service’s life. Where the risk of environmental damage must be eliminated, these costs can be extremely high.

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

We saw in Chapter 4 that businesses may adopt a cost-plus approach to pricing. This involves totalling the costs of providing a product or service and then adding a percentage for profit to derive a selling price. Cost-plus pricing, however, is not normally suitable for businesses that operate in a highly competitive market.

Target costing approaches the pricing decision from the opposite direction to cost-plus pricing. The starting point is to set a target price for a product, usually based on market research. The target profit, reflecting the financial objective of the business, is then deducted from the target price identified. The resulting figure is the target cost of the product. Where the target cost is less than the current estimated cost, there will be a ‘cost gap’. Efforts must then be made to bridge this gap by making the product, or rendering the service, in a way that meets the target cost.
A team of specialists, drawn from each of the main functional areas, such as design, production, purchasing and marketing, will normally be charged with achieving the target cost. However, stakeholders from outside the business, such as suppliers and customers, may also be invited to join the team. Together they will examine all aspects of the product and the production process to try to eliminate anything that does not add value. This may involve revising the design, developing more efficient means of production, and negotiating with suppliers to provide goods and services more cheaply. The process is often iterative (trial and error) and will continue until total product costs are reduced in line with the target cost figure, or it is found that the target cost figure cannot be achieved. To prevent too much time and resources being consumed in this process, deadlines may be set for reaching the target cost figure.

Target costing is not so much a costing technique as a framework within which various disciplines and techniques may be applied. Thus, some of the techniques covered elsewhere in this chapter, such as activity-based costing, benchmarking and value chain analysis, may be used to help achieve the target cost figure.
The target costing process is summarised in Figure 5.6.

会计代写|中级管理会计代写Intermediate Management Accounting代考|BUSS1030

管理会计代考

会计代写|中级管理会计代写Intermediate Management Accounting代考|Total life-cycle costing

总生命周期成本计算提请管理层注意这样一个事实,即不仅在生产阶段会产生成本。成本在较早的时候开始累积,并在生产后继续累积。总生命周期成本计算涉及跟踪和报告与产品从开始到结束生命周期相关的所有成本——这可能是 20 年或更长时间。如果还跟踪产品生命周期内产生的收入,则可以评估其盈利能力。这与传统的管理会计方法大相径庭,传统的管理会计方法通常关注在不到一年的时间内评估绩效。

总生命周期成本计算的前提是产品或服务的生命周期具有三个阶段。它们是:
1 预生产阶段。这是生产产品或服务之前的时期。在此阶段,进行产品或服务以及市场的研究和开发。产品或服务是经过设计的,生产方式也是如此。该阶段的高潮是建立必要的生产设施以及广告和促销。
2 生产阶段。在此阶段,产品被制造和销售或向客户提供服务。这是传统吸收成本法或一个乙C通常会做出最大的贡献。
3 后期制作阶段。在此阶段,可能会产生成本来纠正因销售的产品或服务(售后服务)而出现的故障。由于这些成本可能在最后一个产品或服务售出之前就开始产生,这个阶段通常会与生产阶段重叠。在此阶段,也可能因在产品或服务寿命结束时关闭生产而产生成本。在必须消除环境破坏风险的情况下,这些成本可能非常高。

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

我们在第 4 章中看到,企业可能会采用成本加成的定价方法。这涉及合计提供产品或服务的成本,然后加上利润百分比以得出售价。然而,成本加成定价通常不适合在竞争激烈的市场中运营的企业。

目标成本法从与成本加成定价相反的方向接近定价决策。出发点是为产品设定目标价格,通常基于市场研究。然后从确定的目标价格中扣除反映企业财务目标的目标利润。结果数字是产品的目标成本。如果目标成本低于当前估计成本,就会出现“成本缺口”。然后必须努力通过以符合目标成本的方式制造产品或提供服务来弥补这一差距。
一个由设计、生产、采购和营销等主要职能领域组成的专家团队通常负责实现目标成本。然而,来自企业外部的利益相关者,例如供应商和客户,也可能被邀请加入团队。他们将一起检查产品和生产过程的所有方面,以试图消除任何不增加价值的东西。这可能涉及修改设计、开发更有效的生产方式以及与供应商谈判以更便宜地提供商品和服务。该过程通常是迭代的(试错),并且将一直持续到总产品成本降低到与目标成本数字一致,或者发现无法实现目标成本数字。

目标成本计算与其说是一种成本计算技术,不如说是一个可以应用各种学科和技术的框架。因此,本章其他部分介绍的一些技术,例如基于活动的成本核算、基准和价值链分析,可用于帮助实现目标成本数字。
图 5.6 总结了目标成本核算过程。

会计代写|中级管理会计代写Intermediate 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。