會計paper代寫格式：Understanding of Management Accounting Systems
本文是會計專業的paper代寫范例，題目是“Understanding of Management Accounting Systems（了解管理會計系統）”，對財務信息的理解和記錄使組織能夠計劃、形成戰略并減少組織中的錯誤。企業聘請管理會計和財務會計處理財務數據，并將其準確地記錄在會計帳簿上。管理會計師在提供有關組織中業務流程的詳細財務信息方面發揮著關鍵作用。管理會計幫助任何組織的高層管理人員做出理性的決定，并實施導致公司成功的戰略。在這個報告中，管理會計技術和實踐被詳細討論。報告討論了各種管理會計技術的范圍和應用，使會計人員對他們的財務業績有深刻的見解。
Introduction介紹
The understanding and recording of financial information allow the organization to plan, form strategies and reduce errors in the organization. The corporations recruit management & financial accountants to handle the financial data and record them accurately in the books of accountants. Management accountants play a key role in providing detail financial information regarding the business processes in the organization. Managerial accounting helps the top management of any organization to take rational decisions and implement such strategies that lead to the success of the corporation. In this report, the management accounting techniques & practices are discussed in detail. The report discusses the scope and application of various management accounting techniques which allow accountants to get deep insights about their financial performance.
Management Accounting & Role of Management Accountant管理會計與管理會計的作用
Management accounting provides detail accounting information so that the organization can better understand their operations and can take a rational decision. In simple words, management accounting provides non-financial and financial information to the managers on the basis of which they take decisions of the organization. IMA (Institute of Management Accountants) explains management accounting as an occupation that assists in devising planning, performance management, and Management decision making. Management accountants explore the business activities that happened in the organization and then estimate the cost of those activities. CIMA (Chartered Institute of Management Accountants) is the biggest management accounting institute.
管理會計提供詳細的會計信息，以便組織能夠更好地理解他們的運作，并做出合理的決定。簡單地說，管理會計為管理者提供非財務和財務信息，管理者根據這些信息對組織作出決策。IMA(管理會計師協會)解釋管理會計作為一種職業，幫助設計規劃，績效管理，和管理決策。管理會計研究組織中發生的業務活動，然后估計這些活動的成本。CIMA(特許管理會計師協會)是全球最大的管理會計協會。
The management accountants are the individuals who prepare financial statements in the organization according to the managerial accounting standards. Management accountants prepare budgets for the organization, handle the taxes, assist in planning & decision making and help the management to set incentive packages for the employees. The management accounts perform various duties in the organization which includes analyzing internal controls, supervising & monitoring the accounting staff, focusing on tax information and management of the general ledger. The management accountants have a strong relationship with the internal auditors & stakeholders of the corporation (N?rreklit, 2017).
The scope of Management accounting管理會計的范圍
The management accounting plays a key role in the formation of strategies and management of the business activities. The financial accountants usually prepare the financial statements for the organization which only provides detail regarding some specific areas. However, management accounting provides detail information about various internal processes. The management accounting provides information on customers, product lines and various geographic regions. Through management accounting information the management can identify the problems and can create a strategy for mitigating or controlling the problems. Management accounting, however, does not provide 100% accurate facts because managerial accounting information is based on estimations (SINGH, 2016).
管理會計在企業戰略的形成和經營活動的管理中起著至關重要的作用。財務會計通常為組織編制財務報表，而財務報表只提供一些特定領域的細節。然而，管理會計提供了各種內部流程的詳細信息。管理會計提供關于客戶、產品線和不同地理區域的信息。通過管理會計信息，管理人員可以識別問題，并可以創建緩解或控制問題的戰略。然而，管理會計并不能提供100%準確的事實，因為管理會計信息是基于估計的(SINGH, 2016)。
For the management accountants there is a clear career path and over the period of time management accountants can experience growth in the organization. The management accounting is as much significance as the financial accounting because through management accounting not only the organization can control its operations most efficiently but also can reduce its costs up to a lot of extents. The management accounting helps the organization to get deep insights regarding its internal operations and how various activities are going on in the organization. If the corporation is not going to implement management accounting practices than it might not get much information about various costs & activities (N?rreklit, 2017).
Difference between Management Accounting & Financial Accounting管理會計與財務會計的區別
The management accounting and financial accounting have various differences due to their approach and practices. The financial accounting is usually focused on past information whereas managerial accounting performs an estimation of the future e.g. budgets (Boyns & Edwards, 2013). The financial accounting information is correct and there are very fewer chances of errors however the managerial accounting information might not be completely correct because it is based on estimations. In financial accounting financial statements are prepared for inside & outside of the organization but managerial accounting is mostly focused on the creation of operation reports. The financial accounting has to follow various accounting standards such as IFRS, IAS, and GAAP whereas in managerial accounting there are not many standards to follow. The financial accounting does not pay attention to the system of the organization that it follows for generating the profit conversely managerial accounting pay special attention to the operations of the organization to find ways for increasing the profit of the organization (Needles & Powers, 2010).
管理會計和財務會計因其方法和實踐的不同而存在著各種不同。財務會計通常關注過去的信息，而管理會計則對未來進行估計，例如預算(Boyns & Edwards, 2013)。財務會計信息是正確的，有非常少的機會的錯誤，但管理會計信息可能不完全正確，因為它是基于估計。在財務會計中，財務報表是為組織內部和外部編制的，但管理會計主要是創建經營報告。財務會計必須遵循各種會計準則，如國際財務報告準則，國際會計準則，和公認會計準則，而在管理會計沒有很多標準遵循。財務會計不關注組織的系統，它遵循產生利潤相反，管理會計特別關注組織的運作，以找到增加組織利潤的方法(Needles & Powers, 2010)。
Types of Cost Reporting
Various Costing reports are prepared Job costing is the managerial accounting process which evaluates the revenues according to the job. Job costing reports provide brief information about the profitability of each job (Boyns & Edwards, 2013). The business which uses the job order costing provides job number to each item of revenue & expenses. Batch costing is another technique which the organizations adopt for recording the accounting information. Batch costing is similar to job costing. Each batch in batch costing contains similar goods however each batch is different. The individual cost of items in the batch is evaluated using the following formula:
Cost per unit = Total Production cost of batch/Number of units within the batch
The activity-based costing reports, however, focuses on the overhead activities and their costs. The activity-based costing shows the relationship between produced goods, costs and overhead activities. In ABC costing allocation of some costs is difficult which raises issues for the organization. This method is considered complex than traditional approaches but still some organizations implement ABC costing (Weetman, 2010).
然而，基于paper的成本計算報告側重于間接費用活動及其成本。基于paper的成本計算顯示了生產產品、成本和間接費用活動之間的關系。在paper成本法中，一些成本的分攤比較困難，給組織提出了問題。這種方法被認為比傳統方法復雜，但仍然有一些組織實施ABC成本法(Weetman, 2010)。
The above table is depicting the income statement formed using the managerial accounting technique known as variable costing. Variable costing is the managerial accounting technique in which fixed manufacturing overhead is not included in the product cost. This technique is the opposite of the absorption costing technique. Variable costing technique is not recommended according to the IFRS and GAAP standards.
上表描述的是用可變成本法管理會計方法編制的損益表。可變成本法是一種管理會計技術，固定制造費用不包括在產品成本中。這種方法與吸收成本法相反。根據IFRS和GAAP標準，不建議采用可變成本法。
The above table is showing the income statement prepared using the absorption costing technique. This is the traditional technique of preparing the income statement. In this technique, the manufacturing overhead cost is included in the product production cost.
The break-even analysis盈虧平衡分析
Break Even Analysis provides information to the organization regarding the number of sales that it should be done to achieve the break even. The breakeven analysis has huge significance for the organization from the profit point of view. Through break-even analysis, the organization will know about the number of goods it should sell to achieve the break even. Break-even means that the organization has generated enough sales which have caused no profit no loss situation. If the organization has a sale more units from the units which required for break-even than it means that the business is generating profit. However, if the business is going to sell fewer units than the break-even units than it means that the business is suffering from loss rather than profit. The break-even analysis helps the corporation to determine the sales which have to be done to achieve profit and meet the expenses of the business efficiently (Davis & Davis, 2011).
盈虧平衡分析為組織提供有關應該實現盈虧平衡的銷售數量的信息。盈虧平衡分析從盈利的角度對組織具有重要的意義。通過收支平衡分析，組織將知道它應該賣出多少商品來實現收支平衡。收支平衡是指組織產生了足夠的銷售，造成了無利潤無虧損的情況。如果組織的銷售單位超過了收支平衡所需的單位，這意味著企業正在產生利潤。然而，如果企業銷售的數量少于收支平衡的數量，這就意味著企業正在遭受虧損而不是盈利。盈虧平衡分析可以幫助企業確定哪些銷售是必須做的，以實現利潤和有效地滿足業務的費用(Davis & Davis, 2011)。
The main aim of every organization is to generate profit and that is why organization evaluate their profit to take important decisions of the organizations. The net profit is calculated by identifying the sales and then the expenses are deducted from the amount of revenue. The profit allows the organization to pursue various organizational projects because organizations invest in the various project after checking their profitability. The organizations do not invest in the different project if they are not generating enough profit. The investors also invest in such organizations which are generating a profit because they know that the organization will provide a significant return on their investment (Adler, 2013).
Conclusion結論
If all the above facts are summarized than it is evident that Management accounting provides detail accounting information so that organization can better understand about their operations and can take a rational decision. In simple words, management accounting provides non-financial and financial information to the managers on the basis of which they take decisions of the organization. The management accounting and financial accounting have various differences due to their approach and practices. The financial accounting is usually focused on past information whereas managerial accounting performs estimation of the future e.g. budgets. The financial accounting information is correct and there are very fewer chances of errors however the managerial accounting information might not be completely correct because it is based on estimations.
如果所有以上事實都被總結，很明顯，管理會計提供了詳細的會計信息，使組織可以更好地了解他們的運作，并可以采取一個合理的決定。簡單地說，管理會計為管理者提供非財務和財務信息，管理者根據這些信息對組織作出決策。管理會計和財務會計因其方法和實踐的不同而存在著各種不同。財務會計通常關注過去的信息，而管理會計則對未來進行估計，如預算。財務會計信息是正確的，有非常少的機會的錯誤，但管理會計信息可能不完全正確，因為它是基于估計。
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