毕业论文代写：成本计算方法评估

毕业论文代写：成本计算方法评估。在实际成本计算方法中，成本计算要考虑材料成本、人工成本和实际管理费用。管理费用是根据分配基数计算的。本文在分析两种方法的基础上，提出了可供选择的成本计算系统的建议。实际成本法虽然很简单，但也存在一些问题。这是因为成本计算方法没有考虑到预先计划方面和其他对公司的间接成本。此外，根据这项费用计算，不提倡使用新系统。在此背景下，毕业论文代写专家对两种可供选择的成本计算方法进行了评估。

标准成本法:公司推荐的第一种成本法是标准成本法。建议采用标准成本计算方法，主要是为了减少间接成本的不正确应用(Hsiao, 2006)。在给定的案例研究中，确定了在计算实际成本后，计算管理费用率，然后将其应用于工作。在这种应用中，存在不准确的机会(Fleischman & Tyson, 1998;Guilding等人，1998)。在新系统上完成的作业可能会产生很大的开销成本，尽管工作开销可能是由于并行使用旧系统的延迟造成的。

标准成本法中的成本分配:现在使用标准成本法会导致与实际成本的一些估计和差异。但是，所有作业的开销都是预先估计的，因此在这样做时，新系统的使用将不会受到高成本的影响。在标准成本计算中，使用预期成本。估计成本标准是根据公司内部的活动而不是每一个工作制定的。有一类工作可能被用来预测成本，而这些成本与实际成本非常接近。

分配成本时推荐的容量:可使用实际容量评估。这里通常计算可处理的最大容量，并将延迟考虑在内。

已分配成本项下/超额:实际材料率或人工率的差异将在工作结束时计算为差异。这是为了调整和使成本达到实际成本水平，以便在下一次运行中处理分配成本不足或超过的问题。

The actual cost method although being very simple is seen to cause some issues. This is because of how the costing method does not take into account preplanning aspects and other indirect costs to the company. Furthermore, under this costing, the new system is not promoted for usage. In this context, this work conducts an assessment of two alternative costing methods.

Standard Costing: The first costing that is recommended for the company is the standard costing method. The standard costing method is mainly recommended for the purpose of reducing the incorrect application of the overhead costs (Hsiao, 2006). In the given case study, it is identified that after the calculation of actual costs, the overhead rate is calculated and then it is applied to the jobs. In such application, there are chances of inaccuracy (Fleischman & Tyson, 1998; Guilding et al., 1998). It could so happen that significant overhead costs would be applied to the jobs done on the new system even though overhead introduced to work could have been because of delay of using the old systems in parallel.

Cost Allocation in Standard Costing: Now the use of the standard costing would result in some amount of estimation and variance with actual cost. However, the overhead is estimated for all jobs in advance and hence in doing so, the use of the new system will not suffer the high costs. In standard costing, an expected cost is used. Estimated cost standard is created based on the activities within the company and not every single job. A category of jobs would probably be used to predict costs and these closely approximate to actual costs.

Capacity recommended for allocating Costs: Practical capacity assessment can be used. Here the maximum capacity that can be handled is usually calculated and it takes into account delays.

Under/Over Allocated Costs: Variances in the actual material rate or labour rate would be calculated as variances at the end of the work. This is to adjust and bring the costs to actual costs level so as to handle under or over allocated costs in the next run.

以上内容就是毕业论文代写对成本计算方法的评估。如果同学们在撰写英语论文时需要更多的帮助，请随时在线咨询美国论文代写AdvancedThesis服务或发送电子邮件联系我们。美国论文代写帮助专家可以24×7全天候为您提供帮助，除此之外，还为留学生们同学们提供硕士毕业论文代写、essay代写、report代写等论文服务，而且论文代写价格公平合理，保证论文原创，并使用权威的抄袭检测系统，让留学生们轻松应对硕士论文写作并创作出专属个人的优秀论文!