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英国伦敦城市大学论文代写:管理会计

当卫生仍然是间接的成本函数,它将不属于任何管理结束。间接成本可以转化为直接成本,只要有一个可用的分配基地(卡普兰和阿特金森,1998)。在这种情况下,只要管理能够合理分配的基础上的单位,应检查或在一天的次数,检查应进行数量等,(或在前人研究的基础上,或基于其他成功的公司)然后同样可以做到和卫生可以转换一个直接成本(Kettner等,2012)。如果将其作为生产的直接成本增加,则将增加整个生产成本,并将用于生产效率的计算中.。然而,另一方面,如果这个成本是从外部增加作为间接成本,它将被视为开销。鉴于管理层希望把重点放在卫生,它应该把它作为一个直接的生产成本。
卫生团队绩效:在衡量卫生团队绩效时,有两种方法可以做到这一点,主要有成本控制的检查,其中重点将是“时间采取”每检查活动(成本控制重点)。质量中心不会担心时间或成本,会担心卫生事故的发生.。有一个规则是说当涉及到质量有1:10:100比(雷诺,2014)。在不同行业的研究表明,在成本和时间方面,可以固定在1的发展作为一个基本口粮将是10,当涉及到生产和100,当涉及到在客户端交货。如果错误到达客户,那么问题将是很多倍,如果它是固定在生产。这就增加了生产成本;然而整体成本将恢复失去的信誉的时候,问题最终会带来更高的买家。一个不健康的产品将意味着增加营销成本,提高销售收益表的开销和更。

英国伦敦城市大学论文代写:管理会计

When hygiene continues to be an indirect cost function it will not be owned by any management end. An indirect cost can be converted into a direct cost as long as there is an allocation base available for it (Kaplan & Atkinson, 1998). In this context as long as the management can allot an allocation based either on the number of units that should be checked or the number of times in a day that a check should be conducted etc, (or based on previous studies or based on other successful companies) then the same can be done and the Hygiene can be converted to a direct cost (Kettner et al, 2012). If it were to be added as a direct cost to production, then it will add to the overall production costs and will be used in the calculation for production efficiency. However on the other hand, if this cost was to be added from outside as an indirect cost, it will be considered an overhead. Given the fact that management wants to focus on Hygiene, it should add it as a direct cost in production.

Hygiene Team performance: In measuring Hygiene Team performance, there could be two ways to do this, primarily there could be the cost controlled inspection, where the focus will be on the ‘time taken’ per inspection activity (a cost control focus). A quality focus will not worry about the time or the cost and would worry about the occurrence of a hygiene incident. There is a rule that states when it comes to quality there is a 1:10:100 ratio (Renaud, 2014). Studies across different industries states that in terms of cost and time what can be fixed in development at 1 as a base ration would be 10 when it comes to production and 100 when it comes to delivery at the customer end. If the errors were to reach the customer, the problems would hence be many times more than if it were fixed in production. Here there would be an increase in production costs; however the overall costs that would be associated with regaining lost reputation when it comes to problems at the buyer end would be higher. One unhygienic product would mean increased marketing costs, increased overhead in the form of sales returns and more.