Report作业代写参考-联合利华产品成本流程。本文是一篇由本站代写服务提供的留学生report作业写作范文参考。主要内容是讲述事实证明，联合利华是世界上最大的消费品公司之一。家族中的新业务和其他业务一样，必须顺利地插入系统，不得干扰两家公司的管理。为了做到这一点，有一些规则、方法和方法可以帮助顺利进入。让我们从产品成本流程开始。
本篇作业阐述成本管理系统旨在提供可用于决策的信息。无论是关于产品还是服务，成本系统都会累积并报告其成本。产品的类型决定了用于设置其成本的计算过程和成本系统。两种最常见的成本计算系统是订单成本系统和过程成本系统。以下作业的部分将分别对它们进行讨论。下面就请参阅这篇Report作业。
Unilever is proven to be one of the biggest consumer goods companies in the world. The new business in the family, as every other, must be inserted in the system smoothly, without interference in both company`s management. In order for this to be done, there are certain rules, approaches and ways which may help entering without troubles. Let`s start with the product cost processes.
The cost management systems are made to provide information which can be used for decision making. No matter if it’s about a product, or a service, cost systems accumulate and report their costs. The type of product determines the calculation processes and cost systems used to set its cost. The two most common costing systems are the job order cost system and the process cost system. The following section will discuss each of them.
The job-order costing systems are useful when costs are accumulated by individual units of a product, or batches of product. Or, with other words, it depends on the individual customer order, due to the uniqueness of the specifications required to the customer`s needs. Dudick (1985) stated that: “Although there is some advantage to making analytical studies through use of direct costing, companies making products that are unique to a customer should always give close attention to actual costs on a full costing basis”. Examples of products that are suited to job-order costing are office building, airplanes, or even the movies made by Walt Disney Productions. (Donovan, 2006, p.14)
当成本按产品的单个单元或产品的批次累积时，工单成本计算系统非常有用。或者，换句话说，它取决于单个客户的订单，因为客户需求所需的规范是唯一的。Dudick指出：“尽管通过使用直接成本法进行分析研究有一些优势，但生产客户独有产品的公司应始终在全面成本计算的基础上密切关注实际成本”。适合订单成本计算的产品有办公楼、飞机，甚至是华特迪士尼制作公司制作的电影。
The accounting system used for job-order costing are patterned after the physical flow of a product and after the production process. As pointed from Chadwick and Magin (1989, p.94), job costing tends to be carried out on a historic basis (after the event). However, they also stated that costing systems purpose is to provide quotations, which itself involves predetermination. Forcing a quote, which is unjustified, may become an issue or more specifically said, a competitive situation. (Wang, Shen, 2007,p.283).
用于工单成本核算的会计系统是在产品的物理流程和生产过程之后形成的。正如Chadwick和Magin所指出的，工作成本计算往往是在历史的基础上（事件发生后）进行的。然而，他们也指出，成本核算系统的目的是提供报价，而报价本身就涉及预先确定。本篇report作业强行引用一句不合理的话，可能会成为一个问题，或者更具体地说，是一种竞争局面。。
In the product costing, obviously, the costs are accumulated by process. Products are standard and they are built to stock, rather than to individual customer order. This cost system is frequently used by chemical companies, oil companies, paint manufacturers and companies for food and beverages. The products in these companies are usually made in large quantities, and each unit is made similarly, so that the per unit product cost is determined by dividing the total product cost by the number of units of product made during a period of time. (Edmonds, Edmonds, Tray, 2000, p.486).
在产品成本计算中，显然，成本是按过程累积的。产品是标准的，它们是按库存生产的，而不是按个别客户的订单生产的。化学公司、石油公司、油漆制造商以及食品和饮料公司经常使用这种成本体系。这些公司的产品通常是大量生产的，每个单位的生产方式相似，因此单位产品成本是通过将总产品成本除以一段时间内生产的产品单位数来确定的。
However some costs cannot be traced directly to a particular job. Elements such as indirect labor and materials, rent, depreciation etc. are not traceable and usually the costs of them are added together, and averaged between measures such as labor hours, in order to determine the total cost to individual units. In addition we can say that clearly more effort is needed for completing a job-order system by tracing the cost of a specific product, however both systems require some form of cost averaging. (Edmonds, Tray, 2000, p.487).
然而，有些成本无法直接追溯到特定的工作。间接人工和材料、租金、折旧等要素是不可追溯的，通常将它们的成本加在一起，并在工时等指标之间取平均值，以确定单个单位的总成本。此外，本篇report作业提出通过跟踪特定产品的成本来完成订单系统显然需要付出更多的努力，但这两个系统都需要某种形式的成本平均。
In our case, it is necessarily for Unilever, as a host for the new company, to calculate the costs of their new product or service. The reasons for that are plenty, but mainly this must be done in order to help the general decision making. Setting an appropriate cost system is of crucial importance for knowing the cost of goods sold, the cost of inventory, for determining the profit and loss on sales and for aiding planning and cost control. Since the products offered by Unilever are mostly by units, and by that I mean home care and personal care products, or even Ben & Jerry`s ice creams, for the new business probably will be used job-order costing system.
在本篇report作业的案例中，联合利华作为新公司的东道主，必须计算其新产品或服务的成本。原因有很多，但主要是为了帮助总体决策，必须这样做。建立适当的成本体系对于了解销售商品的成本、库存成本、确定销售损益以及帮助计划和成本控制至关重要。由于联合利华提供的产品大多是按单位提供的，我指的是家庭护理和个人护理产品，甚至是Ben&Jerry的冰淇淋，因此新业务可能会使用订单成本法。
The approaches to budgeting are many and different, but when it comes to new business, only some of them can be used. One definition from Heitger (2010) for budgeting is: “A budget is a comprehensive, formal plan, expressed in quantitative terms, describing the expected operations of an organization over some future time period”. Creating a budget is the best way to keep your business and its finances on track. Conditions such as changing tax legislations, macroeconomic factors and so on are very important to be took into account, so as different internal factors.
预算编制方法多种多样，但当涉及到新业务时，只能使用其中的一些方法。Heitger对预算编制的一个定义是：“预算是一个全面、正式的计划，用定量的术语表示，描述一个组织在未来一段时间内的预期运作”。制定预算是保持企业及其财务状况正常的最佳方式。税收立法的变化、宏观经济因素等条件以及不同的内部因素都是需要考虑的重要因素。
It is hard even for a regular company to keep up with the details and not to get bogged down with the daily problems, what about major company like Unilever, that runs many smaller ones. It is easy to forget the bigger picture, however that can be managed. How? With budgeting, of course. Successful businesses invest time and money to prepare appropriate budgets, to create business plans and to monitor the performance of the finance. Decision making and the structured planning is what makes the growth of one business, and that means that profits are improving, the returns on investments (ROI) is increasing and costs are reducing.
即使是一家普通公司也很难跟上细节，不陷入日常问题，像联合利华这样经营着许多小公司的大公司呢。人们很容易忘记大局，但这是可以控制的。怎样当然还有预算。成功的企业投入时间和金钱来准备适当的预算，制定商业计划，并监督财务业绩。决策和结构化规划是推动一项业务增长的因素，本篇report作业认为这意味着利润在提高，投资回报率在增加，成本在降低。
Before planning the initial budget for the new business, Unilever should be aware of some details. The company should outline the changes that wants to make to the new business, for example changes in the market, within the customers and many more. Operational changes may came up also, so as any issues or problems. Unilever should gather information about the past financial performance of the new business and forecast the future investments that will be made. In the end, the company must set goals for the year. (Quebec, 2009 and Sun, Linch, 2008).
在规划新业务的初步预算之前，联合利华应该了解一些细节。公司应该概述想要对新业务做出的改变，例如市场、客户内部的改变等等。操作上的变化也可能出现，任何问题或问题也可能出现。联合利华应收集有关新业务过去财务业绩的信息，并预测未来的投资。最后，公司必须制定今年的目标。。
Nugus (2009, p.198) suggest a couple of approaches for budgeting. First one is called Traditional Budgeting. As a starting point for the new budget, last year`s budget is taken in account, so the expected increases are pre-programmed. This approach relies on the fact that the variables remain the same, in relation to one another, from the previous year to the next. It is easy to implement, minimum amount of maintenance is required, although it has serious limitations. One of them is assuming that the last year`s budget is already tested AND trusted, which may not be true. In Unilever as the new host of the company this approach may not be the best one, due to the change in the management as a whole. Fintrey (2012) calls this approach to budgeting Incremental Budgeting. Zero Based Budgeting or ZBB is a budget that starts with a zero in the beginning of the year. Basically, it shows only the projects that brings the highest benefits to the company, which means that it focuses all the resources to objectives that are successful. The disadvantage is that it focus on short-term thinking and money-drive decisions. The Base Budgeting (BB) is a budget that focuses on resources that are enough to run the organization, but who decide what is enough? Activity Based Budgeting (ABB) is an interesting approach that uses the activities as a driving force which generates costs into business. This means that costs can be assigned to an activity instead to the number of units of product. Last one, presented by Fintray, is the Kayzen Budgeting. It is about the increasing improvements within the costs. It emphasizing the analysis of continuous cost savings and improvements.
努格斯提出了几种预算编制方法。第一种叫做传统预算。作为新预算的起点，考虑到了去年的预算，因此预期的增长是预先规划的。这种方法依赖于这样一个事实，即从上一年到下一年，变量之间的关系保持不变。它易于实现，需要最少的维护量，尽管它有严重的局限性。其中一个假设是，去年的预算已经经过测试和信任，但这可能不是真的。联合利华作为公司的新东家，由于整个管理层的变化，这种方法可能不是最好的。Fintrey将这种方法称为增量预算。零基预算或ZBB是一种在年初以零开头的预算。基本上，它只显示给公司带来最高利益的项目，这意味着它将所有资源集中在成功的目标上。缺点是它专注于短期思维和金钱驱动的决策。基本预算是一种专注于足以管理组织的资源的预算，但谁来决定什么是足够的？基于活动的预算是一种有趣的方法，它将活动作为产生业务成本的驱动力。本篇report作业认为这意味着成本可以分配给一项活动，而不是分配给产品的单位数量。最后一个，由Fintray提出，是Kayzen预算。这是关于在成本范围内不断提高。它强调对持续成本节约和改进的分析。
CIMA suggests one different approach to budgeting and it’s called participative budgeting. The official terminology is “A budgeting system in which all budget holders are given opportunity to participate in setting their own budgets”. (CIMA, 2010, p.218)
CIMA提出了一种不同的预算方法，称为参与式预算。官方术语是“所有预算负责人都有机会参与制定自己的预算的预算制度”。
The last approach I want to present is the so called rolling budget, or continuous budget. It is best described from Bisschof and Mestry (2009, p.112). This type of budgeting emerged from the fact that every day management is a very short and unreliable amount of time for rightful decision making, so it operates in a system where a 12 month budget of units and resources is divided into quarterly periods. Shae, Shae and Siegel (2012, p.308) add that this approach keep the managers in the company focused on the costs for at least 1 year ahead and this helps them not to pay attention only to short-term results. So as the fixed budgets become more and more criticized in this changing world, because of their ineffectiveness, more companies started to abandon them. There are so many events that can`t be predicted, such as natural disasters, stock market crashes etc. Rolling budget, or forecasts, pays attention on the future and ensure that the planning process will be kept and ongoing. This exactly is the type of budget used from Unilever. In his article “Let It Roll or Why more companies are abandoning budgets in favor of rolling forecasts”, Russ Banham says that instead of the traditional budget that they use, now Unilever relies on an eight-quarter rolling forecast. As recorded revenues of $54 billion in 2010, thanks to the rolling budget they managed to forecast the demand for all of 2011 and 2012. Neal Vorchheimer, Director and Chief Executive Officer of Unilever quoted: “We`re using bottom-up forecasting to come up with the best view of the eight quarter on a rolling basis…each month we update that quarter`s forecast based on that events that have occurred, such as the recent uptick in oil and other commodity prices, and make changes accordingly”. In this way, Unilever can afford to pull money from an area that is “stuck in the mud” and give it to a more reliable unit for product development or advertising. (Banham R., 2011). The best approach could not be pointed firstly because each company should choose a budgeting system that fits needs and priorities.
本篇report作业介绍的最后一种方法是所谓的滚动预算，或连续预算。Bisschof和Mestry对此进行了最好的描述。这种类型的预算编制源于这样一个事实，即每天的管理时间非常短，而且不可靠，无法做出合理的决策，因此它在一个将12个月的单位和资源预算划分为季度的系统中运行。Shae、Shae和Siegel补充道，这种方法使公司经理至少在未来一年内专注于成本，这有助于他们不要只关注短期结果。因此，在这个不断变化的世界里，随着固定预算因其无效性而受到越来越多的批评，越来越多的公司开始放弃它们。有太多无法预测的事件，如自然灾害、股市崩盘等。滚动预算或预测关注未来，确保规划过程持续进行。这正是联合利华使用的预算类型。Russ Banham在他的文章《顺其自然或为什么越来越多的公司放弃预算而支持滚动预测》中表示，现在联合利华依赖于八个季度的滚动预测，而不是他们使用的传统预算。2010年的收入为540亿美元，得益于滚动预算，他们成功预测了2011年和2012年的需求。联合利华董事兼首席执行官Neal Vorchheimer表示：“我们正在使用自下而上的预测，以滚动的方式得出八个季度的最佳预测。”每个月，我们都会根据已经发生的事件（如最近石油和其他大宗商品价格上涨）更新该季度的预测，并做出相应的改变。通过这种方式，联合利华可以从一个“陷入泥沼”的地区筹集资金，并将其交给一个更可靠的部门进行产品开发或广告宣传。。最好的方法不能首先指出，因为每家公司都应该选择一个符合需求和优先事项的预算系统。本站提供各国各专业留学生作业格式范文，留学生作业代写以及留学生作业写作服务，如有需要可咨询本平台。