Assignment First

加拿大时尚学论文代写:Mal公司适用于作业成本法

作业成本法最适合于玛尔有限公司,因为玛尔有限公司有不同的生产要素,或者玛尔有限公司在花卉生产中使用不同的资源。这些资源在不同层次或以不同方式对生产作出贡献。Mal有限公司的管理层需要识别不同的成本驱动因素,以支持生产流程或业务管理。由于Mal有限公司没有明确的或闲置的组织结构,因此可以很容易地采用作业成本法。


加拿大时尚学论文代写 :Mal公司适用于作业成本法

由于Mal有限公司为特定的操作指定了员工,因此成本只能直接分配给指定员工的特定产品。在旺季雇佣的兼职员工可以向在旺季生产的产品收取费用。在作业成本法下,直接成本由不同的成本动因或资源直接承担,间接成本由不同的成本动因或资源承担。与其他成本计算方法相比,作业成本法适用于有限责任公司,因为作业成本法是以产品成本为基础的,而且作业成本法的业务受季节的影响。


加拿大时尚学论文代写 :Mal公司适用于作业成本法

activity based costing technique is most suitable for Mal ltd as Mal ltd has different factors of production or Mal Ltd uses different resources in its production of flower. These resources contribute in production at different level or in different manner. Management of Mal ltd needs to identify different cost drivers that support production process or administration of business. Since Mal ltd does not has defined or idle organization structure therefore activity based costing can be easily adopted.


加拿大时尚学论文代写 :Mal公司适用于作业成本法

Since Mal ltd has specified staff for specific operations therefore cost can be directly assigned to that particular product only where staff is assigned. Part time employees hired during peak season can be charged to those products which are manufactured during peak season. Under activity based costing direct cost are directly charged and indirect cost shall be charged to different cost drivers or resources . Activity based costing is suitable for Mal ltd as compared to other costing techniques because it is based on product costing and Mal ltd’s business is affected by season.