成本评估的原因与方法 [5]
论文作者:英语论文论文属性:作业 Assignment登出时间:2015-07-10编辑:Karlie点击率:10865
论文字数:3727论文编号:org201507062114048091语种:英语 English地区:澳大利亚价格:免费论文
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摘要:本论文主要阐述了现代管理会计中成本评估的原因与方法,并从公司费用增加、企业竞争对手、企业增加多样性服务等几个方面进行分析解读。
the job. The second option would be the break-even analysis as it gives an idea that how much unit should be sold by a company in order to get a break-even where it cost is equal to revenue it gives help in pricing of the final product and also helps in developing the sales
strategy. Activity based costing is also suitable as in winters there are higher demand for the coffee products and on the base of it company can divide its cost in terms of higher volumes activities that helps in minimizing the other processes cost. Manager knowledge about the product and costing techniques is very important as it gives clear idea about the implication of the technique and also the impact on the final prices of the product.
Task 3
Value Analysis can be defined as a process of systematic review that is applied to existing product designs in order to compare the function of the product required by a customer to meet their requirements at the lowest cost consistent with the specified performance and reliability needed. If a product was designed optimally and ?ight first time which is actually against the law of probability, then the product would offer the most value in providing the function sought by the customer in the most reliable way and lowest cost. The Value Analysis approach is therefore the means of maintaining the value proposition for the customer through periodic reviews that serve to continuously improve the process of ?esign to marketplace It is therefore a key strategic capability for any business that seeks to differentiate its products from the competition. At the very least, the VA process allows a company to correct design weaknesses after the product has entered production and therefore to cease paying for activities that add no value for the customer offer but costs which tend to be passed on to the customer. In essence, VA is used to maintain the fit between the product, low costs, and high perceived customer value.
VA exercises include:
Products with known problems that from the pilot production stage continue to be produced but require remedial, corrective actions, and engineering change requests.
Customer Demands. Most markets require suppliers to offer a range of products and to continuously increase this offering. To avoid an explosion in the number of unique parts associated each new product many companies have introduced standard components, platform strategies and supplier rationalization programmes. The ability to design
products is seen as key to maintaining the quality, cost and delivery performance of the product. Some customers, especially those in mature markets, need to continuously reduce the costs of products in order to compete against comparatively cheaper imports. The increasing trend, across Europe, for businesses to ?uy inrather than ?akeall the elements of a product means that new suppliers of materials must be educated in the VA process in order to use the specialist skills of the supplier to reduce the costs of supplied materials continuously.
Safety and Compliance Requirements for products in the market or being sold within markets that have different safety legislation implies that VA activities must be used to review the compliance of a product with the prevailing legislation and changes to that legislation.
The Improvement of Product Margins. VA is often used to combat the perpetual a
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