代写范文

留学资讯

写作技巧

论文代写专题

服务承诺

资金托管
原创保证
实力保障
24小时客服
使命必达

51Due提供Essay,Paper,Report,Assignment等学科作业的代写与辅导,同时涵盖Personal Statement,转学申请等留学文书代写。

51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标

私人订制你的未来职场 世界名企,高端行业岗位等 在新的起点上实现更高水平的发展

积累工作经验
多元化文化交流
专业实操技能
建立人际资源圈

Assignment代写:The impact of modern management methods on cost accounting

2018-09-12 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- The impact of modern management methods on cost accounting,供大家参考学习,这篇论文讨论了现代管理方法对成本核算的影响。现代制造方法的发展促进了现代管理方法的发展,而现代管理方法对成本核算和控制又提出了更高的要求。适时制一直是对传统成本核算影响较大的一种现代管理方法,它的核心思想就是消除一切无效劳动与浪费,进而优化生产过程。这种思想对传统的成本核算产生了一定的影响,降低了库存成本,改变了生产成本的结构。

cost accounting,现代管理方法,assignment代写,paper代写,美国作业代写

The development of modern manufacturing method promotes the development of modern management method, which puts forward higher requirements on cost accounting and control. This paper discusses the influence of modern management methods on cost accounting by analyzing the influence of three management methods: timely system, total quality management and strategic management.

Cost is the basis of product pricing and the source of enterprise's competitive advantage. In modern society, price is determined by the average production capacity of the society. Only when the enterprise produces homogeneous products at a cost lower than the average price of the society can it survive. After accounting the cost of the product, the enterprise can consider whether to accept the order, so as to guarantee the profit of the enterprise. At the same time, only by identifying the cause of the cost, can the cost of products be effectively reduced.

Since the 1970s, market competition has become increasingly fierce, new technologies and new technologies have been emerging continuously, and they are widely applied in the field of production. The scale of enterprises has been further expanded. Large enterprises have shifted to multi-angle and diversified production, and enterprises have shifted from mass production to small batch production. The use of computers in particular has greatly improved the level of production management. By using computer-aided systems, labor costs, time savings and efficiency can be significantly reduced. The electronics revolution has produced many new manufacturing systems, such as flexible manufacturing systems, computer-aided design, computer-aided engineering and computer-aided manufacturing systems, which have not only expanded the functions of computers, but also provided manufacturers with a wider range of development space. In the advanced manufacturing environment, many human labor has been replaced by machines, so the proportion of direct labor costs is greatly reduced and the proportion of fixed manufacturing costs increases. The indirect costs before 1970 were only 50% ~ 60% of the direct labor costs, while the indirect costs of most companies today are 400% ~ 500% of the direct labor costs. In the past, direct labor cost accounted for 40% ~ 50% of product cost, but today it accounts for less than 10%, or even only 3% and 5% of product cost. Such a significant change in product cost structure makes the traditional method of cost allocation based on manual hours or machine hours cannot reflect the consumption of products correctly. Because, in recent years, the vast majority of enterprise's indirect costs and direct labor hours do not have a causal relationship, such as quality inspection, material processing, equipment adjustment preparation and related costs. Direct time consumption of products, not necessarily use more indirect costs; And the process is complex, indirect costs consume more products do not necessarily consume more direct time. Therefore continue to use direct working hours or machine hours to allocate the indirect cost, can make the high yield and simple process of the product cost is high, production is small and process of complex product cost is low, which can not correctly accounting cost, not for enterprise decision-making to provide useful accounting information correctly, the ultimate consequence leads to a decrease in the level of overall profit.

Timely system is a new production and management concept, which rose in the 1980s and was widely spread in the 1990s, and is still in the ascendant. According to the principle of timing system, the enterprise should use the customer's specific needs as the starting point of the production and business operation, then gradually goes forward, as a whole to arrange the production and business operation activities, namely before only after strictly in accordance with the procedure of the number of products or semi-finished products, quality and time of delivery requirements to organize production, what what before production, production, quality level, when delivery, etc., all depend on process after the request. It goes without saying that the production and operation activities under the timely system are almost "zero inventory". However, compared with the zero inventory system, timely system has a new connotation of "customer focus". The amount of inventory at the end of the period has also become small, casting doubt on the need for the traditional batch-or step-cost method to record all types of inventory in detail. By the cost-benefit principle, there is no doubt that a small amount of inventory can be traced in detail and accurately. This is not only the flow of logistics or inventory, but also the most basic attraction of the production and operation process. It is also a new standard to evaluate the process of logistics organization, so as to combine internal logistics management and strategy.

Timeliness has always been considered as a modern management method that has a great impact on traditional cost accounting. It is a combination of activities aimed at achieving mass production in accordance with the logic of producing necessary products according to any process when necessary, with the purpose of maintaining minimum inventory of raw materials, products and finished products. The core idea of timely system is to eliminate all invalid labor and waste and optimize the production process. This idea has a certain impact on the traditional cost accounting, which reduces the inventory cost, changes the structure of production cost and expands the content of direct labor cost. The timely system challenges the traditional cost allocation method, and the cost inversion improves the efficiency of cost accounting.

In the traditional cost accounting, product cost is considered as the only tangible cost object and no other cost object is accounted, including quality cost. Traditional accounting standards are designed to satisfy external users, not internal managers. Therefore, the cost of quality management is buried in production and manufacturing costs, and the internal managers cannot clearly see the specific changes of the cost of quality management in the financial statements. The cost of production and manufacturing is allocated to the product. On the one hand, the cost of quality is distributed to the product cost. On the other hand, adding the cost of quality, which is due to the mismanagement of the enterprise, to the product and then ultimately to the customer, violates the purpose of enterprise management to be customer satisfaction. After realizing this, quality management theory came into being.

Since total quality management takes the realization of "zero defects" as the starting point of quality management, total quality management becomes a necessary condition for the smooth implementation of timely production system and an important part of the system cost management model. Since the late 1980s, total quality management has been further expanded and deepened. Its meaning is far beyond the field of general quality management, and it has become a comprehensive and comprehensive management mode and concept.

Strategy is a plan for the overall development goal and trend, and a plan and strategy to guide the overall situation. The emphasis of enterprise strategy is to determine the competitive advantage of enterprise. Michael porter's generic competitive strategy of a cost leadership strategy, differentiation strategy and goal gather strategy has become a classical theory of competition strategy. The impact of strategy on cost accounting is mainly reflected in the proposal of strategic cost management. Strategic cost management includes two aspects: one is to analyze, select and optimize enterprise strategy from the perspective of cost; Second, the implementation of cost control strategy. The former is the cost side of enterprise strategy, and the latter is the plan of cost management system, methods and measures to improve the efficiency of cost management on the basis of the former.

From a strategic perspective, focusing too much on cost reduction cannot meet the actual needs of management. To determine the cost management objectives, especially the strategic objectives of cost management, it is necessary to put the cost management into the relationship with business activities, management measures and strategic choices. Cost is not isolated. It is not only affected by various factors of the enterprise, but also affects other aspects of the enterprise. At the same time, it is one of the core factors for the enterprise to make various management measures and strategic choices.

Cost is always a key issue to be considered in strategy formulation, selection and implementation. How to use the cost strategy to win the cost advantage and competitive advantage for the enterprise is the important content of enterprise strategic management as well as cost management.

51due留学教育原创版权郑重声明:原创assignment代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有assignment代写、essay代写、paper代写服务。

51due为留学生提供最好的assignment代写服务,亲们可以进入主页了解和获取更多assignment代写范文 提供美国作业代写服务,详情可以咨询我们的客服QQ:800020041。

上一篇:Assignment代写:Intellectual prop 下一篇:Assignment代写:The accounting co