6月 3, 2021

澳洲论文代写:会计的主要概念

澳洲论文代写:会计的主要概念

在什么情况下,一个组织会选择将其业务单位作为投资中心,而不是任何其他类型的责任中心

责任中心有四种类型。其中包括成本、收入、利润和投资中心。一个组织中的业务单位被认为是投资中心,与利润和投资相关联。对收入、费用和对业务单位资产的投资有完全的控制。看部门的传统方式导致业务单位的分类要么作为利润中心或成本中心,即部门或业务单位被认为要么产生利润或他们贡献的成本(Drury 2013)。

代写assignment:会计的主要概念

在投资中心方法中,对现有资产和资源的分析以及如何利用这些资源产生盈余,也就是考虑利润和成本。因此,这种方法通常用于投资巨大的资产开发的情况。这些资产开发可以是关于营运资本或固定资产。

在没有重大投资的情况下,重点将是盈利能力或成本。如果要进行巨额投资,就必须在盈利能力和成本之间取得平衡。如果业务单位需要大量的投资,投资中心将是非常全面的。这种方法特别适用于制造业。

将业务单位视为投资中心的做法在业务规模扩大以及对业务的投资回报是重要方面的情况下特别被采用。

英语论文代写:会计的主要概念

In what situation will an organization choose to make their business units investment centres instead of any other types of responsibility centres

There are four types of responsibility centres. These include cost, revenue, profit and investment centres. The business units in an organization are considered as investment centres which are associated with profit as well as investment. There is complete control over revenues, expenses and the investment made in the assets of the business unit. The traditional way for looking at the departments result in classification of the business unit either as profit centre or the cost centre i.e. the department or business unit is considered as either generating profit or they contribute to the cost (Drury 2013).

essay代写:会计的主要概念

In the investment centre approach the analysis of the assets and resources that are available and how these are utilized in generated surplus i.e. profit and costs are consideration is also there. Thus this method is often used in situations wherein huge investment is made in the development of assets. These assets development can be with respect to working capital or fixed assets.

In absence of situation wherein the significant investment is not made the focus will be on profitability or costing. In case huge investment is made the balance between the profitability and costing has to be made. The investment centre will be quite comprehensive in case of business units requiring huge investment. This approach is adopted particularly in the manufacturing industries.

 

The approach of considering business units as investment centre is particularly adopted in case of business scaling as well wherein return with respect to the investment made in the business is important aspect.

Copyright © 2020 · Essay Times 论文时 All Rights Reserved · Service & Product Provided Are Used Solely for The Purpose of Research Only