Posted on Categories:Management Accounting, 会计代写, 管理会计

# 会计代写|初级管理会计代考Principles of Management Accounting代写|BUSN7008 Dealing with overheads on a cost centre basis

avatest™

## avatest™帮您通过考试

avatest™的各个学科专家已帮了学生顺利通过达上千场考试。我们保证您快速准时完成各时长和类型的考试，包括in class、take home、online、proctor。写手整理各样的资源来或按照您学校的资料教您，创造模拟试题，提供所有的问题例子，以保证您在真实考试中取得的通过率是85%以上。如果您有即将到来的每周、季考、期中或期末考试，我们都能帮助您！

•最快12小时交付

•200+ 英语母语导师

•70分以下全额退款

## 会计代写|初级管理会计代考Principles of Management Accounting代写|Dealing with overheads on a cost centre basis

We saw in Chapter 1 that businesses are often divided into departments, where each department carries out a separate task. Many of these businesses charge overheads to cost units on a department-by-department basis. They do so in the belief that it will give rise to more accurate full costing information. It is probably only in a minority of cases, however, that it leads to any great improvement in accuracy. Although applying overheads on a departmental basis may not be of enormous benefit, it is probably not an expensive exercise. Cost elements are likely to be collected department by department for other purposes (particularly control) and so applying overheads on a department-by-department basis may be a fairly straightforward matter.

In Example $4.4$ we see how the departmental approach to deriving full cost can be applied in a service-industry context.

Where cost determination is dealt with departmentally, each department is known as a cost centre. This can be defined as a particular physical area, or some activity, or function, for which the cost is separately identified. Charging direct cost to jobs in a departmental system is exactly the same as where the whole business is one single cost centre. It is simply a matter of keeping a record of:

• the number of hours of direct labour worked on the particular job and the grade of labour, where there are different grades with different rates of pay;
• the cost of the direct materials taken from stores and applied to the job; and
any other direct cost elements, for example some subcontracted work, associated with the job.
This record keeping will normally be done cost centre by cost centre.
The total production overheads of the entire business must be broken down on a cost centre basis. That is, they must be divided between the cost centres, so that the sum of the overheads of the individual cost centres equals the overheads for the entire business. By charging all of their overheads to jobs, the cost centres will, between them, charge all of the overheads of the business to jobs.

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

Many types of goods and some services are produced in a batch of identical, or nearly identical, units of output. Each batch produced, however, is distinctly different from other batches. A theatre, for example, may put on a production whose nature and cost is very different from that of other productions. On the other hand, ignoring differences in the desirability of the various types of seating, all of the individual units of output (tickets to see the production) are identical.

In these circumstances, the cost per ticket is calculated using a batch costing approach and involves:

• using a job-costing approach (taking account of direct and indirect costs and so on) to find the cost of mounting the production; and then
dividing the cost of mounting the production by the expected number of tickets to be sold to find the cost per ticket.

Figure $4.13$ shows the process for deriving the cost of one cost unit (product) in a batch.

Batch costing is used in a variety of industries including clothing manufacturing, engineering component manufacturing, tyre manufacturing, bakery goods and footwear manufacturing.

## 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。