Cost Accounting Assignment代写:生产成本
ASSIGNMENT代写

Cost Accounting Assignment代写:生产成本

2016-12-19 09:33

一般来说,生产成本包括直接成本和间接成本两部分.。生产过程中可以发现的是直接成本。通常它包括材料和人工成本。间接成本涉及生产中无法追溯的因素。在电信套餐中,用于服务的总金额包括金钱、时间和劳动。当然成本可以分为直接成本和间接成本.。Telstra,相比正常的包没有提供电话、手机的计划包装成本服务成本和提供的手机。后者占总成本的比例较大。但通过提供一个电话公司可以吸引更多的客户,然后对他们忠诚,并在调节量的消耗。为了盈利,必须考虑成本.。例如,特定种类的电话可以提供多少数量和种类的电话,以增加兴趣.。

固定成本不随输出或销售如图1所示。例如,网点租金是固定成本的一部分。他们在计划中是否与客户签订了合同,他们将不得不支付租金.。因此,如果管理层发现一个计划可以给公司带来利润,他们就应该放弃一直存在的固定成本.。可变成本与销售不同。例如,在一个计划,该公司首先买了一部手机,手机可能60美元。连同计划,他们将获得利润,而60美元的手机是可变成本。从而使可变成本低,澳洲电信已经与手机制造商讨价还价。

Cost Accounting Assignment代写:生产成本


Generally speaking, the cost of production comprises of two parts,direct costs and indirect costs. Those that can be found in the process of the creation of a production are direct costs. Normally it includes materials and labor costs. While indirect costs involves in factors that cannot be traced in production. In the telecommunication packages, the total spent for the service including money, time and labor. Surely the costs can be divided into direct ones and indirect ones. For Telstra, compared to normal packages without offering a phone, costs of the package of the phone plans are the service cost and the phone provided. The later has a bigger proportion of the total cost. But by offering a phone the company can attract much more customers and make then loyal to them, and consume in regula amounts. In order to make profit, costs must be taken into consideration. For example, the amount and which kind of phone can be provided in particular plans is suitable to increase interests.
Fixed costs do not vary with output or sales as Figure 1 shows. For instance, the rent of outlets is a part of the fixed cost. Whether or not they sign a contact with customer in the plan they will have to pay the rent. So if the management find a plan can bring profit to the company, they should give it up for the fixed costs existed all the time. Whereas variable costs are varying with sales. For example, in a plan the company has to bought a phone at first, the phone may $60. Together with the plan, they will get profit, and the $60 for the phone is variable cost. So to make the variable cost low, Telstra has to bargain with phone manufactures.