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管理会计案例研究 Management Accounting Case Study

时间:2018-04-23 09:08来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
This is a report of management accounting will focus more on cost and budget. According to reports, the issue of cost method, information analysis, computation, theory and applications of gold companies that can help readers may clear understanding of this topic. The problem in making the cost of the largest organizations will also be mentioned in the report.
Moreover, there are many examples of information expected costs for the next year and analyze the information that can make the reader practical experience in accounting environment.
I. Identify and classify the different types of costs incurred in Wine Company
1. Cost classification
The cost classification is divided into three categories called cost classification for stock valuation and profit measurement, cost classification for decision making and classification for the control. According Vang Company, they have adopted the classification of expenses for stock valuation and profit measurement that can help them make the kind of cost-effective and also predict risk or revenue for their future. There have costs that are present in all organizations can help accountants can easily calculate the cost of an organization. Accordingly, the cost will be divided into direct material costs, direct labor costs and direct costs for each corresponding indirect. Moreover, the cost also refers to a number of other costs such as administration overhead, high on S & D, production costs and time costs. ( Case Study )
1.1 Direct costs
Direct costs means costs that are directly attributable to production of a product or service provider. A direct costs include direct material costs, direct labor costs and other direct costs ( financial accounting and management financial statements, p6, 2010 ) .
The first is the direct material costs. Direct material costs are the direct costs of materials used to make and sell products or provide services ( financial accounting and management financial statements, p7, 2010 ). At Vang Company, because this is a company specializing in producing custom t-shirts for corporate events, family and group, they should have sufficient material to produce t-shirts as fabric, sewing. So to have the documents, the company needs to pay for the provider.
Next is the direct labor costs. Direct labor costs are the specific costs of employees or workers directly used in the production of goods and services ( Ukessays, 2014 ). Direct labor costs include salaries, wages, allowances and deductions from wages as social insurance, health insurance. According to the law of Vietnam, workers minimum wage is 1,150,000 VND / month. At Vang Company, has 25 employees, including 21 in production and 4 in management and sales ( Vang Company Case Study, 2014 ). So Vang Company must pay their employees at least 1,150,000 VND / month and can pay more depending on the job level ( Wikipedia, 2013 ) .(责任编辑:cinq)

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