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# 会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|ACC116 SINGLE-PRODUCT BUSINESSES

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## 会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|SINGLE-PRODUCT BUSINESSES

The simplest case for determining the full cost per unit of output is where a business produces a single product or service. Here the production process will involve a series of continuous or repetitive activities and the output will consist of identical, or near identical, items. To calculate the full cost per unit of output, we must average the total manufacturing cost over the number of units produced. It is simply a matter of adding up all of the elements of cost of production incurred in a particular period (materials, labour, rent, fuel, power and so on) and dividing this total by the total number of units of output for that period. This approach is referred to as process costing.

Fruitjuice Ltd began operations at the beginning of May. It has just one product, a sparkling orange drink that is marketed as ‘Orange Fizz’. During May the business produced 7,300 litres of the drink. The manufacturing cost incurred was made up as follows:
$\begin{array}{lr} & £ \ \text { Ingredients (oranges, sugar, water and so on) } & 390 \ \text { Fuel } & 85 \ \text { Rent of factory accommodation } & 350 \ \text { Depreciation of equipment } & 75 \ \text { Labour } & 852\end{array}$
What is the full cost per litre of producing ‘Orange Fizz’ in May?
Full cost per litre $=$ Total manufacturing costs/Number of litres produced
\begin{aligned} &=£(390+85+350+75+852) / 7,300 \ &=1,752 / 7,300 \ &=£ 0.24 \text { per litre } \end{aligned}

## 会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|Process-costing problems

Process costing tends to be fairly straightforward as it involves tracking the production of identical, or near identical, items. Nevertheless, problems can still arise when measuring certain elements of manufacturing cost. In the case of Fruitjuice Ltd, for example, how is the cost of depreciation deduced? It can only be an estimate and so its reliability is open to question. The cost of raw materials may also be a problem. Should we use the ‘relevant’ cost of the raw materials (in this case, almost certainly the replacement cost), or the actual price paid for it (historic cost)? As the cost per litre will presumably be used for decision-making purposes, replacement cost seems likely to provide the more logical choice. For some reason, however, historic cost seems to be more widely used in practice.

There can also be problems in calculating how much output was produced. If making Orange Fizz is not a very fast process, some of the product will be in the process of being made at any given moment. Partially completed Orange Fizz represents work in progress (or work in process) that should be taken into account when calculating the total output, and cost per unit of output, for a period. This can, however, be a little tricky. In Example $4.1$ we see why and how we deal with work in progress.

## 会计代写|管理会计代考MANAGEMENT ACCOUNTING代写|SINGLE-PRODUCT BUSINESSES

Fruitjuice Ltd 于 5 月初开始运营。它只有一种产品，一种名为“Orange Fizz”的闪亮橙色饮料。5 月份，该公司生产了 7,300 升这种饮料。产生的制造成本构成如下：
£  配料（橙子、糖、水等） 390  汽油 85  厂房租金 350  设备折旧 75  劳动 852

=£(390+85+350+75+852)/7,300 =1,752/7,300 =£0.24 每升

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