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会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|BA2002 MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING

如果你也在 怎样代写管理会计Management Accounting BA2002这个学科遇到相关的难题,请随时右上角联系我们的24/7代写客服。管理会计Management Accounting为组织的内部管理部门、其雇员、经理和行政人员提供财务信息,以便为决策提供依据并提高绩效。换句话说,管理会计师是战略伙伴。在管理会计或管理会计中,管理人员在决策中使用会计信息,并协助管理和履行其控制职能。

管理会计Management Accounting BA2002的一个简单定义是向管理人员提供财务和非财务决策信息。换句话说,管理会计帮助组织内部的董事进行决策。这也可以被称为成本会计。这是区分、检查、破译和向主管人员传授数据的方式,以帮助完成商业目标。收集的信息包括所有领域的会计,教育行政部门识别财务支出和组织决策的业务任务。会计师使用计划来衡量组织内的整体运营战略。

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会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|BA2002 MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING

会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING

accounting. The difference between the two is based on the user groups to which each is addressed. Management accounting seeks to meet the needs of managers, whereas financial accounting seeks to meet the accounting needs of the other users that were identified earlier in Figure $1.6$ (see p. 17).

The difference in their targeted user groups has led to each strand of accounting developing along different lines. The main areas of difference are as follows:

  • Nature of the reports produced. Financial accounting reports tend to be general purpose. Although they are aimed primarily at providers of finance such as owners and lenders, they contain financial information that will be useful for a broad range of users and decisions. Management accounting reports, on the other hand, are often specific-purpose reports. They are often designed with a particular decision in mind and/or for a particular manager. – Level of detail. Financial accounting reports provide users with a broad overview of the performance and position of the business for a period. As a result, information is aggregated (that is, added together) and detail is often lost. Management accounting reports, however, often provide managers with considerable detail to help them with a particular operational decision.
  • Regulations. The financial accounting reports of many businesses are subject to regulations imposed by the law and by accounting rule makers. These regulations often require a standard content and, perhaps, a standard format to be adopted. As management accounting reports are for internal use only, there are no regulations from external sources concerning their content and form. They can be designed to meet the needs of particular managers.
  • Reporting interval. For most businesses, financial accounting reports are produced on an annual basis, although some large businesses produce half-yearly reports and a few produce quarterly ones. Management accounting reports will be produced as frequently as is needed. A sales manager, for example, may require routine sales reports on a daily, weekly or monthly basis so as to monitor performance closely. Special-purpose reports can also be prepared when the occasion demands: for example, where an evaluation is required of a proposed investment in new equipment.
  • Time orientation. Financial accounting reports reveal the performance and position of a business for the past period. In essence, they are backward-looking. Management accounting reports, on the other hand, often provide information concerning future performance as well as past performance. It is an oversimplification, however, to suggest that financial accounting reports never incorporate expectations concerning the future. Occasionally, businesses will release forward-looking information to other users in an attempt to raise finance or to fight off unwanted takeover bids. Even preparation of financial accounting reports for the past period typically requires making some judgements about the future, for example the residual value of a depreciating asset.
  • Range and quality of information. Two key points are worth mentioning here. Firstly, financial accounting reports concentrate on information that can be quantified in monetary terms. Management accounting also produces such reports, but is also more likely to produce reports that contain information of a non-financial nature, such as physical volume of inventories, number of sales orders received, number of new products launched, physical output per employee and so on. Secondly, financial accounting places greater emphasis on the use of objective, verifiable evidence when preparing reports. Management accounting reports may use information that is less objective and verifiable, but nevertheless provide managers with the information they need.

会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|COST–BENEFIT ANALYSIS

Managers spend much of their time making plans and decisions. As part of this process, they try to assess the likely outcome from each course of action being considered. This involves a careful weighing of the prospective benefits against the costs involved. Benefits are those outcomes, resulting from a course of action, that help a business to achieve its objectives. Costs, on the other hand, represent the sacrifice of resources needed to achieve those benefits. For a proposed plan, or decision, to be worthwhile, the likely benefits should exceed the associated costs.

Real World $2.1$ provides an interesting example of where cost-benefit analysis was used to evaluate a possible course of action designed to solve a serious problem faced by many businesses.
Real World $2.1$
Stocktaking
Light-fingered employees are a problem for all employers; however, the issue is particularly severe in the retail trade. Tatiana Sandino, an associate professor in accounting and management at Harvard Business School, and co-author Clara Xiaoling Chen, an assistant professor of accountancy at the University of Illinois at Urbana-Champaign, cite figures from the National Retail Security survey in the USA which says that employee theft of inventories contributed to a loss of $\$ 15.9$ billion in $2008 .$

To try to discover what might dissuade employees from stealing, the two academics wondered if higher remuneration might help. They hypothesised that higher wages might encourage employees to feel more warmly towards their employers, that these employees – if they were paid more – would be less inclined to steal because they would not want to lose their jobs and paying a larger sum in the first place would attract more honest employees.
Using two data sets and including factors such as workers’ different socio-economic environments and how many people the stores employed, the authors found that paying a larger salary caused a drop in employee theft and could, in certain circumstances, make fiscal sense.

A cost-benefit analysis found that what an employer saved in cash and inventories theft covered about 39 per cent of the cost of the wage increase. ‘Our study suggests that an increase in wages will decrease theft, but won’t fully pay off,’ says Prof. Sandino. The pair suggest that raising salaries might be the right course of action if other benefits – such as reduced employee turnover or higher employee productivity – account for at least 61 per cent of the wage increase.

会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|BA2002 MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING

管理会计代写

会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING

会计。两者之间的差异基于各自所针对的用户组。管理会计旨在满足管理者的需求,而财务会计旨在满足图 1 中早先确定的其他用户的会计需求1.6(见第 17 页)。

其目标用户群的差异导致会计的每一个环节都沿着不同的路线发展。主要区别如下:

  • 产生的报告的性质。财务会计报告往往是通用的。尽管它们主要针对所有者和贷方等融资提供者,但它们包含的财务信息将对广泛的用户和决策有用。另一方面,管理会计报告通常是特定目的的报告。它们的设计通常考虑到特定的决定和/或为特定的经理。- 详细程度。财务会计报告为用户提供了一段时期内企业业绩和状况的广泛概述。结果,信息被聚合(即加在一起)并且细节经常丢失。然而,管理会计报告通常会为管理人员提供相当多的详细信息,以帮助他们做出特定的运营决策。
  • 法规。许多企业的财务会计报告受法律和会计规则制定者的规定的约束。这些法规通常需要标准内容,也许还需要采用标准格式。由于管理会计报告仅供内部使用,外部来源对其内容和形式没有规定。它们可以被设计成满足特定管理者的需求。
  • 报告间隔。对于大多数企业来说,财务会计报告是按年度编制的,尽管一些大型企业编制半年报告,少数编制季度报告。管理会计报告将根据需要频繁生成。例如,销售经理可能需要每天、每周或每月的例行销售报告,以便密切监控绩效。当场合需要时,也可以准备特殊用途的报告:例如,需要对新设备的拟议投资进行评估。
  • 时间导向。财务会计报告揭示了企业过去一段时间的业绩和状况。从本质上讲,它们是向后看的。另一方面,管理会计报告通常提供有关未来业绩和过去业绩的信息。然而,如果说财务会计报告从不包含对未来的预期,那就过于简单化了。有时,企业会向其他用户发布前瞻性信息,以试图筹集资金或抵制不必要的收购要约。即使准备过去期间的财务会计报告通常也需要对未来做出一些判断,例如折旧资产的残值。
  • 信息的范围和质量。这里有两个关键点值得一提。首先,财务会计报告专注于可以用货币量化的信息。管理会计也产生此类报告,但也更有可能产生包含非财务性质信息的报告,例如库存的实际数量、收到的销售订单数量、推出的新产品数量、每位员工的实际产出等上。其次,财务会计更加强调在编制报告时使用客观、可验证的证据。管理会计报告可能使用不那么客观和可验证的信息,但仍为管理人员提供了他们需要的信息。

会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|COST–BENEFIT ANALYSIS

管理者花费大量时间制定计划和决策。作为此过程的一部分,他们尝试评估正在考虑的每个行动方案的可能结果。这涉及仔细权衡预期收益与所涉及的成本。收益是由行动过程产生的那些结果,可以帮助企业实现其目标。另一方面,成本代表实现这些利益所需的资源牺牲。为了使提议的计划或决策有价值,可能的收益应该超过相关成本。

真实世界2.1提供了一个有趣的例子,说明成本效益分析用于评估旨在解决许多企业面临的严重问题的可能行动方案。
真实世界2.1
盘点
轻手指的员工是所有雇主的问题;然而,这个问题在零售业中尤为严重。哈佛商学院会计与管理学副教授 Tatiana Sandino 和合著者、伊利诺伊大学厄巴纳-香槟分校会计学助理教授 Clara Xiaoling Chen 引用了美国国家零售安全调查的数据,该调查显示表示员工盗窃库存导致损失$15.9十亿2008.

为了找出可以阻止员工偷窃的因素,两位学者想知道更高的薪酬是否会有所帮助。他们假设更高的工资可能会鼓励员工对他们的雇主感到更热情,这些员工——如果他们得到更多的报酬——就不会那么倾向于偷窃,因为他们一开始就不想失去工作并支付更多的钱。会吸引更多诚实的员工。
作者使用两个数据集并包括工人不同的社会经济环境和商店雇用的人数等因素,发现支付更高的工资会导致员工盗窃的下降,并且在某些情况下可能具有财务意义。

一项成本效益分析发现,雇主在现金和库存盗窃方面节省的费用约占工资增长成本的 39%。“我们的研究表明,增加工资会减少盗窃,但不会完全得到回报,”桑迪诺教授说。两人认为,如果其他福利——例如减少员工流动率或提高员工生产力——至少占工资增长的 61%,那么提高工资可能是正确的做法。

会计代写|管理会计代考Management Accounting代写

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微观经济学代写

微观经济学是主流经济学的一个分支,研究个人和企业在做出有关稀缺资源分配的决策时的行为以及这些个人和企业之间的相互作用。my-assignmentexpert™ 为您的留学生涯保驾护航 在数学Mathematics作业代写方面已经树立了自己的口碑, 保证靠谱, 高质且原创的数学Mathematics代写服务。我们的专家在图论代写Graph Theory代写方面经验极为丰富,各种图论代写Graph Theory相关的作业也就用不着 说。

线性代数代写

线性代数是数学的一个分支,涉及线性方程,如:线性图,如:以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

现代博弈论始于约翰-冯-诺伊曼(John von Neumann)提出的两人零和博弈中的混合策略均衡的观点及其证明。冯-诺依曼的原始证明使用了关于连续映射到紧凑凸集的布劳威尔定点定理,这成为博弈论和数学经济学的标准方法。在他的论文之后,1944年,他与奥斯卡-莫根斯特恩(Oskar Morgenstern)共同撰写了《游戏和经济行为理论》一书,该书考虑了几个参与者的合作游戏。这本书的第二版提供了预期效用的公理理论,使数理统计学家和经济学家能够处理不确定性下的决策。

微积分代写

微积分,最初被称为无穷小微积分或 “无穷小的微积分”,是对连续变化的数学研究,就像几何学是对形状的研究,而代数是对算术运算的概括研究一样。

它有两个主要分支,微分和积分;微分涉及瞬时变化率和曲线的斜率,而积分涉及数量的累积,以及曲线下或曲线之间的面积。这两个分支通过微积分的基本定理相互联系,它们利用了无限序列和无限级数收敛到一个明确定义的极限的基本概念 。

计量经济学代写

什么是计量经济学?
计量经济学是统计学和数学模型的定量应用,使用数据来发展理论或测试经济学中的现有假设,并根据历史数据预测未来趋势。它对现实世界的数据进行统计试验,然后将结果与被测试的理论进行比较和对比。

根据你是对测试现有理论感兴趣,还是对利用现有数据在这些观察的基础上提出新的假设感兴趣,计量经济学可以细分为两大类:理论和应用。那些经常从事这种实践的人通常被称为计量经济学家。

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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