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论文作者:meisishow论文属性:案例分析 Case Study登出时间:2014-08-23编辑:meisishow点击率:8627
论文字数:2888论文编号:org201408181725108665语种:英语 English地区:澳大利亚价格:免费论文
关键词:澳洲作业成本会计Case studyaccounting control完全成本法直接成本
摘要:根据不同的成本管理以及生产过程存在两种成本核算方法—成本计算和基于活动的成本核算。前者,即传统的成本核算或吸收成本,是一种传统的方法来计算产品成本包括直接材料、直接荣誉,可变开销和固定变量作为产品成本在一段时间内(Swamidass,2000)。
In a nutshell, Activity Based Costing is much better than Full Costing when it comes to York Ltd. Because Activity Based Costing meets the needs of development for York Ltd. But it needs more investigation if Activity Based Costing is applied to other companies.
Budget is a overall plan in capital spending and earing for nation, enterprise or individual. Budget accounts a lot on grounds that it predicts the future activities, determines profit scale and value goal and at the same time it is manipulated as the criteria for future activities judgment and evaluation(Collier& Ampomah, 2006). Budgetary Control involves three steps: first setting up the criteria ,according to which future performance is evaluated : second identifying and investigating the variance and then analyze the reasons :last but not the least taking instructive measures to eliminate variance and make sure the original target is achieved.
York Ltd. has made a decision to produce the product called Foss. Budgeted monthly output is 3,000 units while actual output is decreased to 2850. Selling price decreases from £20.00 to £19.80. Based on the standard costing, the budgeted profit is £10500 while actual one is just £7238. On the whole, York Ltd.fails to reach its goal. Some reasons must exist resulting in it . So in order to analyze the reasons and carry out effective action York Ltd. needs to calculate relevant variances and prepare a reconciliation between budgeted and actual profit as follows.
Reconciliation of budget, standard and actual profit
Reconciliation of budget, standard and actual profit
£
Budgeted Profit 10500
Sales volume profit variance 525
Flexed budget profit 9975
Fav Adv
£ £
Sales price variance 570
Direct material price variance 858
Direct material usage variance 30
Direct labour rate variance 424
Direct labour efficiency variance 138
Fixed production overhead expenditure variance 500
Fixed production overhead volume variance 1125
454 3191 2737
Actual Profit 7238
As is known, output, profit and the like are closely linked with the manager performance, marketing condition and production process. It is transparent from above table that output decreases as well as sale price compared with the budged cost, which is maybe caused by the limited sales capacity of sales personnel, market saturation for this product as well as errors in the production process and so on. Therefore, induction training for sales staff is necessary to increase sale ability. A本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。