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# 会计代写|财务管理代考Financial Management代写|FINM1416 Line of best fit’ or scattergraph method

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## 会计代写|财务管理代考Financial Management代写|Line of best fit’ or scattergraph method

A scattergraph of costs in previous periods can be prepared (with cost on the vertical axis and volume of output on the horizontal axis). A line of best fit, which is a line drawn by judgement to pass through the middle of the points, thereby having as many points above the line as below it, can then be drawn and the fixed and variable costs determined.

A scattergraph of the cost and volume data in Section 3.1.1 is shown below.

The point where the line cuts the vertical axis (approximately $\$ 40,000$) is the fixed cost (the cost if there is no output). If we take the value of one of the plotted points which lies close to the line and deduct the fixed cost from the total cost, we can calculate the variable cost per unit. Total cost for 8,000 units$=\$115,000$
Variable cost for 8,000 units $=\$(115,000-40,000)=\$75,000$
Variable cost per unit $\quad=\$ 75,000 / 8,000=\$9.375$
Note that both the high-low method and the scattergraph method use historical data to predict future costs. The problem with historical data is that it is not necessarily representative of future data. Management must remember this when using the results of the high-low or scattergraph method.

Although you would not actually be required to draw a scattergraph, you could perhaps be required to answer a multiple choice question about how the technique works, or its advantages and limitations.

The first step in absorption costing is allocation. Allocation is the process by which whole cost items are charged direct to a cost unit or cost centre.
Allocation is ‘to assign a whole item of cost, or of revenue, to a single cost unit, centre, account or time period’.
CIMA Official Terminology
Cost centres may be one of the following types.
(a) A production department, to which production overheads are charged.
(b) A production area service department, to which production overheads are charged.
(d) A selling or a distribution department, to which sales and distribution overheads are charged.
(e) An overhead cost centre, to which items of expense which are shared by a number of departments, such as rent and rates, heat and light and the canteen, are charged.
The following are examples of costs which would be charged direct to cost centres via the process of allocation.
(a) The cost of a warehouse security guard will be charged to the warehouse cost centre.
(b) Paper on which computer output is recorded will be charged to the computer department.

## 会计代写|财务管理代考Financial Management代写|Line of best fit’ or scattergraph method

8,000 件的可变成本 $=\$(115,000-40,000)=\$75,000$

CIMA 官方术语

(a) 生产部门，负责生产间接费用。
(b) 生产区域服务部门，向其收取生产费用。
(c) 行政部门，负责管理费用。
(d) 销售或分销部门，负责销售和分销间接费用。
(e) 一个管理费用中心，由多个部门分摊的费用项目，例如租金和差饷、供暖和照明以及食堂，都由该中心收取。

(a) 仓库保安人员的费用将由仓库成本中心收取。
(b) 记录计算机输出的论文将向计算机部门收费。

## 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。