It is that branch of accounting that is also known as cost accounting. Managerial accounting comprises of all the fields of accounting that can be used to inform the management of business operation metrics. Students training to be managerial accountants need to learn the use of information relating to the costs of products or services purchased by the company.
They also need to use budgets extensively as a quantitative expression of the business' plan of operation. Students also need to learn about the preparation utilization of performance reports to note deviations of actual results from the budgets.
Few topic covered by our Managerial Accounting Experts include: We have given below an example of one of the topics covered under the managerial accounting assignment help for your reference. You can submit your managerial assignment requirement by sending us a mail at support helpwithassignment. Cost Behavior Assignment Help.
Cost Behavior is the way cost responds to the changes in volume or activity a factor in almost every decision managers will make. Managers commonly use it to analyze alternative courses of action so they can select the course that will best guarantee income for an organization's owners and maintain liquidity for its creditors. Managers plan and use cost behavior to determine how many units of products or services must be sold to generate a targeted amount of profit and have changes in planned operating, investing and financing activities will affect operating income.
Fixed Costs as the name suggests are fixed. They are fixed as in the rent for the factory, the rent for the machinery if purchased on hire-purchase, etc. These costs are fixed i. So, the ideal is to produce as many goods as they can to decrease the amount of average fixed cost per product. Variable Costs are those costs which vary with the production.
These include the cost of raw materials, the cost of hiring additional workers, the cost of power or electricity which is incremental with every extra good produced.
Variable costs will increase the cost of production but, as the amount of raw material purchased increases there will be an increase in the price but at a decreasing rate. Mixed Costs are those costs which are both fixed and variable at the same time. A proportion of the cost is fixed and the other proportion of them is variable. The examples for these include electricity, telephone and heat.
In all these services there is a minimum cost which is fixed like the rent for telephone, etc and an additional cost which varies with the usage of the service. Overheads are those costs which cannot be put under a specific category but will be put under the name.
For example, an expense like repairs to the building, insurance, advertising, interest, legal fees, taxes, telephone bills, travel and utilities costs.
These costs cannot be immediately allocated to the goods or the services produced. But, instead, these expenses are added to the expenses building insurance or repairs to the building expenses or building maintenance head but they cannot be put under a separate head called building repairs, expenses, etc. Cost —Volume-Profit Analysis is an examination of the cost behavior patterns that underlie the relationships among cost, volume and profit.
The relationship is measured as. Breakeven analysis uses the basic concepts of CVP relationships. The Breakeven point is the point at which total revenues equal total costs.
It is the point at which the concern starts to earn a profit. For a given investment, given level of production, the number of goods produced and the cost per head of each good will determine the Breakeven point. Knowledge of breakeven point for a product is very essential as it will give the information from which product will the company start earning profit. Then the profit will start from the 23,th good. So, here the profit making units are the last 2, units.
The amount of profit that the company seeks will also be determined with the help of Break-even Analysis. Meet our panel of online Managerial Accounting assignment experts: Fill up the assignment help request form on the right or drop us an email at support helpwithassignment. Some branches of accounting include financial accounting, managerial accounting, cost accounting, tax accounting and audit.
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