计算机论文代写：管理会计

计算机论文代写：管理会计

成本,更容易与产品或服务的成本被称为直接成本。成本不能直接关系到产品的成本被称为间接成本。产品,原材料成本和劳动力成本,使产品的直接成本可以与产品相关联。然而折旧成本,电力成本可以说是间接成本。从而间接成本不直接相关的产品,但需要通过一些与产品相关的单位分布或一些明确的方法。监督成本、保险和权力是一些常见的间接成本。有不同的方法像作业成本法,直接成本法可以用来分配成本的产品。确定产品的价格公司需要分配所有产品成本。因此,间接成本分配通过其他措施,它可能不合适。因此将间接成本分配到产品的成本是总成本的一个重要方面的产品和其他公司在定价的产品需要注意它会导致错误定价的产品(霍恩格伦,2012)。

计算机论文代写：管理会计

Costs which are easier to relate the cost of the product or service are called as direct costs. Costs which cannot be directly related to the cost of the product are called indirect costs. For a product, raw material costs or the labor cost to make the product are the direct costs which can be associated with the product. However cost of depreciation, cost of electricity can be said to be indirect costs. Thus the indirect costs are not directly related to the product but need to be associated with the product through some unit distribution or some definite method. Cost of supervision, insurance and power are some of the common indirect costs. There are different ways like ABC costing; direct cost method can be used to allocate the costs to the products. To determine the price of the product firm need to allocate all the costs to the product. Thus the indirect costs are allocated through some other measure and it may not be appropriate. Thus allocation of indirect costs to the cost of product is always an important aspect in costing of the product and the firm need to careful in pricing the product else it can lead to mispricing of the product (Horngren, 2012).