论文代写价格：标准成本计算方法

论文代写价格：标准成本计算方法。公司推荐的第一种成本计算方法是标准成本计算方法。标准成本计算法主要是为了减少不正确地应用间接费用(Hsiao, 2006)。在给定的案例研究中，确定在计算实际成本后，计算间接费用率，然后应用到作业中。在这种应用中，有可能出现不准确的情况。可能会发生这样的情况，在新系统上完成的作业会产生大量的间接成本，即使引入到工作中的间接成本可能是由于并行使用旧系统的延迟。接下来论文代写专家将为同学们分析下标准成本计算方法。

标准成本法中的成本分摊:现在采用标准成本法会造成一定程度的估计和与实际成本的差异。然而，所有作业的开销都是预先估计的，因此，在这样做的时候，使用新系统将不会承受高昂的成本。在标准成本计算中，使用预期成本。成本估计标准是建立在公司内部活动的基础上，而不是每个工作。一种类型的工作可能被用来预测成本，这些接近实际成本。

建议分配成本的能力:可以使用实际的能力评估。这里通常计算可以处理的最大容量，并将延迟考虑在内。

低于/超过分配成本:实际材料率或人工率的差异将作为工作结束时的差异计算。这是调整并使成本达到实际成本水平，以便在下一轮生产中处理低于或超过分配的成本。

作业成本法:作业成本法是第二种成本计算方法。基于作业的成本计算方法主要是在IT领域发展起来的，它被认为是一种综合考虑成本计算、外包成本和一段时间内提高收入成本等管理决策的方法。作业成本法对于改进现有的IT流程也很有用。计算IT进程中的服务。现在，在案例研究中，为了促进新系统的使用，需要某种形式的变化，它可以被视为过程变化(Mihut & Tomai, 2010;Innes等人，2000)。作业成本法有助于这一过程的改变。

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.

Activity Based Costing: Activity based costing method is the second costing method. The activity based costing method was mainly developed for the IT domain and it is observed to be a more comprehensive one that considers management decisions on costing, the cost of outsourcing and the cost of improving revenue for a time period etc. Activity based costing method is also useful to improve the existing IT process. Service in the IT process is calculated. Now given that in the case study, it is represented that some form of change is needed in order to promote the usage of the new system, and it can be approached as a process change (Mihut & Tomai, 2010; Innes et al., 2000). Activity based costing assists in this process change.

 

以上内容就是标准成本计算方法的分析。如果同学们在撰写论文时需要更多的帮助，请随时在线咨询英国论文代写服务或发送电子邮件联系我们。英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，还有同学们提供毕业论文代写、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，让同学们松应对论文写作并创作出专属个人的优秀论文!