美国代写论文价格 : 成本核算的技术因素
成本核算是在企业组织中用来衡量和记录成本要素的过程或程序。成本是决定企业成败的首要因素。企业组织中的成本管理是主要考虑的问题。有不同类型的成本计算技术可以用来记录和呈现不同组织的成本(Upadhye, 2014)。成本计算技术是用来计算或计算产品成本的。采用成本计算技术取决于许多因素，这些因素如下:
业务性质(制造业、服务业、零售、批发等)
一年内所从事之业务
该业务在报告期内的交易量
企业组织规模也会影响成本计算技术的选择
美国代写论文价格 : 成本核算的技术因素
批量成本法:当一个或多个生产单元一次生产一个或多个产品时，称为批量生产。为了计算单位或产品的单位成本，批量产生的总成本除以生产的数量。Mal有限公司可以使用这种成本计算方法，因为他们只有一个种植花卉的单元，然后用生产单元的成本除以种植花卉的数量来计算每朵花的成本。
美国代写论文价格 : 成本核算的技术因素
Costing is the process or procedure that is used measure and record cost element in the business organisation. Cost is the prime factor that decides success and failure of the business organisation. Cost management in the business organisation is major consideration. There are different types of costing techniques that can be used to record and present cost of different organisation (Upadhye, 2014). Costing techniques are used to calculate or work out their product cost. Adoption of costing technique depends on many factors these factors are as follows:
Nature of business (manufacturing, service industry, retail, wholesale, etc)
Business operations that it undertakes during the year
Volume of transaction that business has during the reporting period
Size of business organisation also influence selection of costing technique
美国代写论文价格 : 成本核算的技术因素
Batch Costing: When goods or products are produced in single run of manufacturing unit then it is known as production in batch. In order to calculate per unit cost of units or products, total cost incurred on batch is divided by no of units manufactured. Mal ltd can use this costing technique since they has one single unit where they grow flowers and then calculate per flower cost by dividing cost incurred on production unit by no of flowers grown.