美国论文代写：管理会计系统
美国论文代写：管理会计系统。管理会计系统在许多组织中被认为是停滞不前的，因为该系统经常不能得出准确的产品成本。与产品成本相关的信息需要由管理层进行评估，以确保业务的生产率。有趣的是，通过随意的措施，成本与产品是分开的。成本管理会计的文献被发现足够的管理者的必要的财务报告，使价值的存货和销货成本和满足审计和外部报告的要求。接下来美国论文代写专家将为同学们讲解下管理会计系统。
根据Collier(2015)，管理会计信息和相关决策对现代企业运营是重要的。它有助于财务报告程序。有趣的是，它与管理者的计划和控制决策相关。相关性持续试图降低成本和提高组织的生产力(Laudon和Laudon, 2016)。然而，管理会计的理论背景经常因其与理解管理会计系统的相关性而受到批评。一些文献认为管理会计系统在组织中是停滞的(Johnson和Kaplan, 1987)。这项研究将确定和审查最近的管理会计做法对组织的负面影响。此外，该研究将分析企业会计管理系统的不断上升的挑战，这肯定会阻碍为管理人员提供准确的信息，同时促进控制成本或衡量和提高组织内的生产力的努力。
管理会计系统在许多组织中被认为是停滞不前的，因为该系统经常不能得出准确的产品成本。与产品成本相关的信息需要由管理层进行评估，以确保业务的生产率。有趣的是，通过随意的措施，成本与产品是分开的。成本管理会计的文献被发现足够的管理者的必要的财务报告，使价值的存货和销货成本和满足审计和外部报告的要求。然而，这样的会计制度并没有披露产品在个体产品层面的成本(Johnson and Kaplan, 1987)。常用的标准成本计算方法通常会误导管理层对实际产品成本的评估。换句话说，许多组织在使用仅与产品相关的管理会计信息时犹豫不决，因为有机会展开产品定价、采购、产品组合和对竞争产品的反应等信息(Ernstberger和Prott, 2016)。相反，一些管理会计文献认为，这种成本核算在评估与此类产品相关的可变成本方面是合适的。在制造过程中，管理者可以利用这些管理信息来修正库存价值。此外，许多学者支持管理会计报告对项目跟踪至关重要这一事实。这种成本核算系统有助于将广泛的成本划分为许多部门成本，便于组织的每个部门负责人跟踪。根据McLaren, Appleyard和Mitchell(2016)，管理会计系统有助于确定产品成本，可以被称为决策的基础。
According to Collier (2015) management accounting information and associated decisions are significant for modern business operations. It helps in financial reporting procedure. Interestingly, it is relevant for manager’s planning and control decisions. Relevance persists in attempting to reduce costs and improve productivity of the organization (Laudon and Laudon, 2016). However, the theoretical background of management accounting often criticized for its relevance to understanding systems of management accounting. Several literatures identified systems of management accounting as stagnant in organizations (Johnson and Kaplan, 1987). The study will identify and review the negative consequences of recent management accounting practices to the organization. Furthermore, the study will analyse the rising challenges of corporate management systems of accounting which certainly obstructs to provide accurate information to managers while facilitating efforts to control costs or measure and improve productivity within the organization.
The system of management accounting is referred as stagnant in many organizations because the system often failed to derive accurate cost of product. Information related to costs of the product needs to be assessed by the management to ensure productivity of the business. Interestingly, costs are segregated to products by casual measures. Literatures of cost management accounting are found adequate for manager’s essentialities regarding financial reporting which enables value for inventory and COGS and satisfy requirements of auditing and external reporting. However, such accounting system failed to disclose the costs of the product at individual product level (Johnson and Kaplan, 1987). The common standard costing method usually misleads management decisions regarding the assessment of the actual product costs. In other words, many organizations made hesitant to use management accounting information related to only product because there is an opportunity exists for unfolding information about product pricing, sourcing, product mix and responses to competitive products (Ernstberger and Prott, 2016). On the contrary, several management accounting literatures argued that such costing is appropriate in terms of assessing variable costing related to such product. Managers can be beneficial to use such management information for correcting inventory values during the process of manufacturing. Moreover, many scholars supported the fact that management accounting reports are vital for project tracking. This costing system helps to differentiate broad costs into many departmental costs which can be easily tracked by each departmental head of the organization. According to McLaren, Appleyard and Mitchell (2016), management accounting system is helpful for determining product cost that can be referred as foundation of the decision making.
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