Posted on Categories:Business Decisions, 商业决策代, 金融代写

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Some costs for decision-making cannot normally be collected within the accounting system. Costs that are collected within the accounting system are based on past payments or commitments to pay at some time in the future. Sometimes it is necessary for decisionmaking to impute costs that will not require cash outlays, and these imputed costs are called opportunity costs. An opportunity cost is a cost that measures the opportunity that is lost or sacrificed when the choice of one course of action requires that an alternative course of action be given up. Consider the information presented in Example 2.1.

It is important to note that opportunity costs only apply to the use of scarce resources. Where resources are not scarce, no sacrifice exists from using these resources. In Example $2.1$ if machine $\mathrm{X}$ was operating at $80 \%$ of its potential capacity then the decision to accept the contract would not have resulted in reduced production of product $\mathrm{A}$. Consequently, there would have been no loss of revenue, and the opportunity cost would be zero.

You should now be aware that opportunity costs are of vital importance for decisionmaking. If no alternative use of resources exist then the opportunity cost is zero, but if resources have an alternative use, and are scarce, then an opportunity cost does exist.

## 金融代写|商业决策代写Business Decisions代考|Incremental and marginal costs

Incremental (also called differential) costs and revenues are the difference between costs and revenues for the corresponding items under each alternative being considered. For example, the incremental costs of increasing output from 1000 to 1100 units per week are the additional costs of producing an extra 100 units per week. Incremental costs may or may not include fixed costs. If fixed costs change as a result of a decision, the increase in costs represents an incremental cost. If fixed costs do not change as a result of a decision, the incremental costs will be zero.

Incremental costs and revenues are similar in principle to the economist’s concept of marginal cost and margimal revenue. The main difference is that marginal cost/revenue represents the additional cost/revenue of one extra unit of output whereas incremental cost/revenue represents the additional cost/revenue resulting from a group of additional units of output. The economist normally represents the theoretical relationship between cost/revenue and output in terms of the marginal cost/revenue of single additional units of output. We shall see that the accountant is normally more interested in the incremental cost/revenue of increasing production and sales to whatever extent is contemplated, and this is most unlikely to be a single unit of output.

## 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。