如果你也在 怎样代写会计accounting这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。会计accounting是对经济实体，如企业和公司的财务和非财务信息的衡量、处理和交流。会计被称为 “商业语言”，衡量一个组织的经济活动的结果，并将这些信息传达给各种利益相关者，包括投资者、债权人、管理层和监管者。术语 “会计 “和 “财务报告 “经常被当作同义词使用。
会计accounting可以分为几个领域，包括财务会计、管理会计、税务会计和成本会计。财务会计侧重于向信息的外部用户，如投资者、监管者和供应商报告组织的财务信息，包括编制财务报表；而管理会计侧重于测量、分析和报告信息，供管理层内部使用。记录财务交易，以便在财务报告中提出财务摘要，被称为簿记，其中复式簿记是最常见的系统。 会计信息系统旨在支持会计功能和相关活动。
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会计代写|会计作业代写accounting代考|Who Commits Inventory Fraud
Inventory-related fraud is usually instigated at the management level. The reason is that when managers are compensated based on the profitability of the company as a whole or of their individual business units, they have an incentive to stretch reported results. The problem is exacerbated when a disproportionately large part of a manager’s potential income is based on “stretch” profitability goals that can only be achieved through inordinately great efforts. The reverse situation may also be true for privately held companies that are more concerned with the avoidance of taxes; these organizations may reward their managers based on their ability to improve cash flow while holding down the amount of reported profitability. In either situation, the level of fraud initially committed is relatively minor-perhaps a slight adjustment to income that results in a small change in income, but enough to reach a performance goal. However, that small step into the realm of fraudulent behavior makes it easier to make a larger adjustment in the next reporting period, and so on.Soon, a manager is incorporating fraudulent actions into his or her daily activities and develops a range of activities that will result in skewed financial results.
The simplest detection approach is to create a trend line of all major cost categories, inventory levels, and cost allocation pools, and simply trace the levels of the items from as far back as possible, right up to the present day. Because these costs rarely change, either in total or in proportion to each other, variations will reveal the presence of a tampering manager. The level of work required to keep track of this information is minimal, so even a reduced accounting staff or one whose activities are being deliberately forced in other directions should still be able to find the time for such rudimentary analysis. The real problem is that, once detected, the very people who should be acting on the information to prevent fraud may be the ones creating it. If so, consider forwarding the information to the corporate audit committee for further action.
会计代写|会计作业代写accounting代考|Change Labor Routing Assumptions
Although labor usually makes up a relatively small proportion of the total cost of a product, this cost can be artificially expanded to result in a much larger proportion, which then drives up the cost of inventory, reduces the cost of goods sold, and results in a higher level of reported profitability.
The way to increase the labor costs charged to a product is to alter the labor routings so they spread the cost of equipment setups over a smaller number of parts produced-this means that the assumed length of production runs is shortened. For example, if a metal stamping machine requires 10 hours of setup before it can stamp a particular part, then the cost of that setup can be charged to the resulting manufactured parts. If the setup cost is $\$ 1,000$ and the number of parts produced during the production run is 1,000 , then the cost of the operation per part will be $\$ 1$. However, if the labor routing is altered so that the assumed length of the production run is much shorter, such as 100 , then the cost allocated to each unit goes up to $\$ 10$. Obviously, a small change in the assumption leads to a large change in cost, which makes this a worthwhile endeavor for a fraudulent manager to undertake.
The approach can be further disguised by making a series of small, incremental reductions in the assumed production run lengths in the labor routings over several years, so that auditors do not see any sudden changes in costs at one time. The author noted one situation where a shaped metal part suddenly jumped in cost from $\$ 2$ to $\$ 6,000$, which was so excessive that auditors spotted it at once, quickly uncovered the entire plot, and forced the company in question to restate its inventory based on prior-year labor routing information.
The best way to detect labor routing alterations is to review a selection of labor routings with the industrial engineering staff to obtain their opinions regarding the proper production run lengths. If there is some chance that the engineers are involved in the labor routing changes, then bringing in an outside consultant who can review the data and observe actual production runs may be the best alternative. Another detection technique is to turn on the tracking log option in the computer system, which notes who makes all changes to the labor routings file. The best prevention method is to restrict access to the computerized labor routings file.
会计代写|会计作业代写ACCOUNTING代考|Change Bill of Material Components
The bill of materials is the most sacrosanct document used by the engineering and purchasing departments, and it is considered absolutely inviolable by both of those departments. However, there is a way for a fraud-minded manager to not only alter bills of material in order to skew financial results, but to even make both departments go along with and even initiate the change.
A manager who wants to improve financial results wants to include every conceivable product component in a bill of materials, because this will create a higher per-unit cost for each item in inventory (including those already in inventory), which yields a higher inventory valuation. An easy way to do this is to put all fittings, fasteners, and shop supplies into the bills that are even remotely connected to a specific product. The engineering staff, whose job it is to do this, will think they have a micromanager on their hands and will make the changes just to humor him. Consequently, a fraudulent manager can quickly engineer a reduction in the cost of goods sold in the $1 \%$ to $2 \%$ range without raising any suspicions by anyone.
The change is small enough that most cost accountants and auditors will probably not notice it. The best way to monitor this situation is to keep tabs on the amount of monthly expense in the manufacturing supplies area; this expense should drop precipitously, because the expense is being capitalized into the inventory. Another detection technique is to turn on the tracking log option in the computer system, which notes who makes all changes to the labor routings file.
This practice is difficult to stop, because of its limited nature and theoretical justification. The best approach is to adopt a company-wide policy regarding the treatment of supplies, fittings, and fasteners, so that a fraudulent manager cannot alter the bills of material without breaking company policy. A good prevention method is to restrict access to the computerized labor routings file.
Of course, one can also make major changes to a bill of materials in order to effect immediate major changes in product costs. However, a major change will immediately flow through to excessively large picking tickets and the automated purchasing of considerable excess quantities of goods, so changes of this scope are much more easily detected.
会计作业代写
会计代写|会计作业代写ACCOUNTING代考|WHO COMMITS INVENTORY FRAUD
与库存相关的欺诈通常是在管理层煽动的。原因是，当经理们根据公司整体或各个业务部门的盈利能力获得报酬时，他们就有动力去扩展报告的结果。当经理的潜在收入中有很大一部分是基于“延伸”的盈利目标而只能通过极大的努力才能实现时，这个问题就会更加严重。相反的情况也可能适用于更关心避税的私营公司；这些组织可能会根据他们改善现金流量同时控制报告的盈利能力的能力来奖励他们的经理。在任何一种情况下，最初犯下的欺诈程度相对较小——也许是对收入的轻微调整，导致收入的小幅变化，但足以达到绩效目标。然而，进入欺诈行为领域的这一小步使得在下一个报告期间进行更大的调整变得更容易，等等。很快，经理将欺诈行为纳入他或她的日常活动，并开发了一系列活动，将导致财务结果出现偏差。
最简单的检测方法是创建所有主要成本类别、库存水平和成本分配池的趋势线，并简单地从尽可能早的时间追溯项目的水平，直到现在。由于这些成本很少发生变化，无论是总体上还是相互之间的比例，变化都会揭示出篡改经理的存在。跟踪这些信息所需的工作量很小，因此即使是减少的会计人员或故意迫使其活动转向其他方向的人，仍然应该能够找到时间进行这种初步分析。真正的问题是，一旦检测到，应该对信息采取行动以防止欺诈的人可能就是创建它的人。如果是这样的话，
会计代写|会计作业代写ACCOUNTING代考|CHANGE LABOR ROUTING ASSUMPTIONS
虽然人工通常在产品总成本中所占的比例相对较小，但可以人为地扩大这一成本，使其比例大得多，从而推高库存成本，降低商品销售成本，从而导致更高水平的报告盈利能力。
增加对产品收取的人工成本的方法是改变人工路线，以便将设备设置成本分散到生产的较少数量的零件上——这意味着假定的生产运行时间缩短了。例如，如果金属冲压机需要 10 小时的设置才能冲压特定零件，则该设置的成本可以计入最终制造的零件。如果设置成本是$1,000并且在生产运行期间生产的零件数量为 1,000 ，那么每个零件的运营成本将为$1. 但是，如果更改人工路线以使假定的生产运行长度更短，例如 100 ，那么分配给每个单位的成本将上升到$10. 显然，假设的微小变化会导致成本的巨大变化，这对于欺诈经理来说是值得尝试的。
该方法可以通过在几年内对劳动力路线中假设的生产运行长度进行一系列小的增量减少来进一步掩饰，这样审计师就不会一次看到成本的任何突然变化。作者注意到了一种情况，一种成型金属零件的成本突然从$2到$6,000，这太过分以至于审计人员立即发现了它，迅速发现了整个情节，并迫使有问题的公司根据上一年的劳动力路线信息重述其库存。
检测劳动力路线变更的最佳方法是与工业工程人员一起审查选定的劳动力路线，以获得他们对适当生产运行长度的意见。如果工程师有可能参与劳动力路线的更改，那么聘请可以审查数据并观察实际生产运行的外部顾问可能是最佳选择。另一种检测技术是打开计算机系统中的跟踪日志选项，该选项会记录谁对劳动力路线文件进行了所有更改。最好的预防方法是限制对计算机化劳动力路线文件的访问。
会计代写|会计作业代写ACCOUNTING代考|CHANGE BILL OF MATERIAL COMPONENTS
物料清单是工程部和采购部使用的最神圣的文件，被这两个部门认为是绝对不可侵犯的。然而，有欺诈意识的经理有办法不仅改变物料清单以扭曲财务结果，甚至让两个部门都同意甚至发起变革。
想要改善财务结果的经理希望将所有可能的产品组件都包含在物料清单中，因为这将为库存中的每个项目产生更高的单位成本一世nCl在d一世nG吨H这s和一种lr和一种d是一世n一世n在和n吨这r是，从而产生更高的库存估值。一个简单的方法是将所有配件、紧固件和商店用品放入甚至远程连接到特定产品的账单中。工程人员，他们的工作就是这样做，他们会认为他们手上有一个事无巨细的经理，并且会做出改变只是为了取悦他。因此，欺诈性经理可以迅速设计降低在1%到2%范围没有引起任何人的任何怀疑。
这种变化很小，大多数成本会计师和审计师可能不会注意到它。监控这种情况的最佳方法是密切关注制造用品领域的每月支出金额；这笔费用应该会急剧下降，因为该费用正在资本化到库存中。另一种检测技术是打开计算机系统中的跟踪日志选项，该选项会记录谁对劳动力路线文件进行了所有更改。
由于其有限的性质和理论依据，这种做法很难停止。最好的方法是在供应品、配件和紧固件的处理方面采用公司范围的政策，这样欺诈的经理就无法在不违反公司政策的情况下更改材料清单。一个好的预防方法是限制对计算机化劳动力路线文件的访问。
当然，也可以对物料清单进行重大更改，以便立即对产品成本进行重大更改。然而，一个重大的变化将立即流向过大的拣货单和大量过剩货物的自动采购，因此这个范围的变化更容易被发现。
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