Managerial Cost Accounting and Analysis代写

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  • This report focuses on some questions closely related with our company’s operation in next quarter. Firstly, according to Mark, currently we need to figure out how much materials we need for next quarter. The second section is to calculate the amounts of materials need to be purchased based on the sales forecast done by John. In third section, we would like to discuss the factors should be considered when doing the sales forecast. Section 3 is to find the breakeven point of the helmets proposal, to help us decide whether to sell helmets. Section 4 is to measure the benefits from producing seat posts by ourselves. In last section, some non-financial factors are considered in deciding whether to accept helmets and seat posts proposal.

    In conclusion, through financial analysis on the problems Island Wheels may face in next quarter, some recommendations are provided in above sections. Based on the sales budget and other information available, we figure out thesuggested amount of materials to be purchased. Then, we list the critical external and internal factors to be considered when forecasting sales. Also, to determine whether to accept the proposal of introducing helmets, the breakeven point is calculated. The results of calculations suggest if the sales volume is over 38,400 per year, on financial grounds, Island Wheels should accept this proposal. The last problem is the profitabilityof producing own seat posts. The calculating result showsif USP Steel charges over $80.5 per unit, we can consider producing own seat posts. And the factors which are influential in addition tofinancial factors when deciding whether to produce helmets and seat posts are also listed in above section, such as, the current demand and opportunity cost of producing these products. Hope suggestions in this report will be helpful for our company in the upcoming quarter.

    B. Chiappetta,John J. Wild&Ken W. Shaw.2009.Fundamental Accounting Principles.McGraw-Hill
    C. B. Nickerson. &E. R. Young.2008. Managerial Cost Accounting and Analysis.The AccountingReview.671-672.
    Langfield-Smith, K.H., Thome, H., &Hilton, R.2012.Managerial Accounting: Information for creating and managing value, McGrawHill

    最后,通过对Island Wheels下个季度可能面临的问题进行财务分析,上述各节提出了一些建议。根据销售预算和其他可以得到的信息,我们计算出建议的材料采购数量。然后,我们列出了预测销售时需要考虑的关键外部和内部因素。此外,为了决定是否接受引入头盔的建议,还计算了盈亏平衡点。计算结果表明,如果每年的销量超过38400辆,从财务上考虑,Island Wheels应该接受这个提议。最后一个问题是生产自己座位的盈利能力。计算结果表明,如果USP钢铁公司的费用超过80.5美元/单位,我们可以考虑生产自己的座位。在决定是否生产头盔和座椅柱时,除财务因素外,影响因素也在上一节中列出,如生产这些产品的当前需求和机会成本。希望这份报告中的建议能对我们公司接下来的季度有所帮助。
    B. Chiappetta,John J. Wild&Ken W. shaw, 2009。基本会计原则。麦格劳-希尔
    c . b . Nickerson。急症室。r . Young.2008。管理成本核算与分析。accountingreview.671 - 672。
    朗菲尔德-史密斯,K.H., Thome, H. &Hilton, R.2012。《管理会计:创造和管理价值的信息》