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The presented of the Nola Cola Company has heard rumblings of dissatisfaction among board of directors about the relatively low net earnings of the company. Several directors are not satisfied with the accounting reports being issued.

They believe, it appears, that the shipping and delivery expenses are responsible, that advertising is in line, and that administrative expenses, although possibly somewhat above normal, are not out of control. Their primary criticism seems leveled at manufacturing costs.

Consequently, a meeting of the board of directors has been called in order to examine critically the accounting system is use for determining manufacturing costs; that is, the cost of a Nola Cola bottle ready for delivery as it comes from the last operation of the bottling process.

Sensing some of the problems involved, the president has adopted a recognized technique of executive strategy. Before having the controller explain the accounting system in use, the president has decided to ask for an opinion as to what item should be included in the proper determination of the cost of a bottle of Nola Cola. For example, the president believes there is mutual agreement that such items as syrup, water, carbonation, and bottle caps are properly part of manufacturing costs.

策略：——Solution:

许多具体的物品可能会提到:——A number of specific items may be mentioned:

Direct labor cost.

Wear and breaking of bottles and cases.

A share of manufacturing expenses other than direct materials ad direct labor, i.e., factory overhead.

As these specific items are mentioned, the discussion should be channeled into a consideration of several 'general' problems of cost accounting:

The problem of setting up an equitable and economical cost determination system.

The need for the system also to provide devices and information for control and decision-making purposes.

The problem of measurement and assignment of overhead costs to work completed.

The fact that cost figures are, at best, estimates. Yet, although we may never know what the exact cost is, we can obtain useful information at a reasonable price.

安装成本信息和积累系统:——Installing a Cost Information and Accumulation System:

A textile manufacturer asks advice concerning the installation of a cost system. The manufacturer explains briefly that many different cloths are produced, starting with scoured wool that passes through the following processing before becoming finished cloth: picking and blending, carding, spinning, weaving, finishing, and dyeing. The company's sales representatives take orders considerably in advice of the actual production of the cloth, using samples produced during a special period set aside each season for the manufacture of samples. Competition is keen and the profit margin is low. The financing is received through bank loans.

Required:

The principle advantages of installing a cost system.

The principle additions or alterations necessary to operate a cost system. (The present 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。