Analysis of Research Papers and Assignments

This assignment involves analyzing a collection of research papers and assignments from various fields such as computer science, artificial intelligence, materials science, and more. The task requires identifying the authors, publication years, and keywords for each paper, as well as providing details about the assignment title, meta title, and meta description in JSON format. A summary paragraph is also to be generated, highlighting specific information from the assignments such as authors, publication years, and research topics.

UNIT 5
MNG ACC

Table of Contents
INTRODUCTION...........................................................................................................................1
Task 1...............................................................................................................................................1
P.1 Management accounting and different types of management accounting............................1
P.2 Different method is to be used in management accounting reporting..................................3
M.1 Benefit of management accounting system.........................................................................4
D.1 Management accounting system is integration with organisation purpose .........................5
TASK 2............................................................................................................................................5
P.3 Calculate costs using appropriate techniques of cost analysis and difference between
marginal costing and absorption costing.....................................................................................5
M.2 Management accounting techniques and financial reporting..............................................9
D.2 Apply and interpret data for a range of business activities..................................................9
TASK 3............................................................................................................................................9
P.4 Advantages and disadvantages of different types of planning tools that can be used for
budgetary control........................................................................................................................9
P.5 Compare method and financial planing .............................................................................11
M.3 Planning tools and budget forecasting...............................................................................12
D.3 Planning tool is help to solve business problem ...............................................................13
CONCLUSION..............................................................................................................................13
REFERENCES ...............................................................................................................................1

INTRODUCTION
Management accounting is a process to manage financial factor in working environment.
In this context future decision making is based on financial sector. On the other hand, proper
financial management is most important with the help of some method to be used in working
environment. This report is based on MARKS AND SPENCER organisation. This company is
basically loathed in united kind and provide different services in retail sector (Jantzen and et.al
2017). Further, it covered income statement and cost analyses management is help to distribution
of income in different field internal working environment. On the other hand, management
accounting system is help to improve internal performance. The payment and deduction of the
explanation systems. As the computation cost to set up the financial gain statement of the cited
organisations.
Task 1
P.1 Management accounting and different types of management accounting
Management accounting is help to manage the provision of account information in order
to manage future carrying into action in market. This is help to manage future performance in
internal working environment and future development. On the other hand, finance department is
focus on distribution of income in different sector and make some changes as per the need of
customer in market (Hamzah and et.al 2017). It is focus on long and short term planning for
future betterment and increase market share. Management accounting method is help to manage
work in internal working environment. There are much management accounting function are as
follows :-
 Cost accounting system :- In cost accounting system is help to manage cost in working
environment. It is focus on estimate the cost product and profitability analyses, inventory
valuation and cost control. In the same manner, accurate cost analyses of the product is
one of the most important part and make some changes in internal working environment.
It is one of the most important part to manage cost and earn profit (Beltrame, and
Hughson, 2017). On the other side, profit is depended on better cost analyses and make
changes as per the need of organisation. To manage product cost and decide final price is
most important factor in market, because cost is decided growth rate and profit margin of
organisation. In the same way, some different kind of costing is most important is job

costing and process costing. Job costing is process of manufacturing cost and process
order costing is focus on each and every step process in working environment.
 Inventory management system :- In inventory management system is help to increase the
market share and make some improvement in internal working environment. In this way,
inventory management means to manage stock manage to internal working environment
and make some changes in growth rate in market. To manage stock is most important and
give facility to manage them (Abdullah and et.al , 2017). It is expenses for company to
manage stock in working environment. It is software system to tracking inventory level,
order level and scale level in working environment. On the other hand, bill of documents
and product related documentation is most important and manage growth rate in market.
It can also be used in the manufacturing industry to create a work order. Inventory
management is one of the most important part and help to increase growth rate in market.
Organisation is to be focus on each and every inventory level is internal working
environment and make some changes in external working environment.
 Price optimization system :- In this system is based on mathematical calculation for
analyse the future carrying into action in market. This system is focus on customer
response of different price in same market. It is kind of strategies to increase the number
of customer in market and make some changes as per the need of the customer in market.
With the help of price, increase the number of customer in market and make some
changes in internal and external working environment (Cruz-Filipe and et.al 2016).
Management is to be focus on historical data to increase the market price and make some
changes in future execution.
 Internal audit method :- Internal audit is based on company performance and growth rate
in market and make some change as per the law should be used in working environment.
Internal audit is help to manage working environment and help to increase the growth
rate in market and help to smooth function of internal working environment.
All such kind of system is one of the most important system and help to improve internal
financial activity, which is help to increase market share and make some changes in growth rate
in market (Peng, Duan and Sun 2015). To manage product cost and decide final price is most
important factor in market, because cost is decided growth rate and profit margin of organisation.

Other than, manage inventory is one of the most important part and improve development rate in
market.
P.2 Different method is to be used in management accounting reporting
Organisation is to be focus on internal working environment and make some changes in
growth rate. To manage accounting report is most important and distribution of income is based
on accounting report. Management accounting is one of the most important part better
determination a full commercial enterprise year and look towards the effectual carrying into
action of all the direction accounting system (Brewka and et.al 2018). This is use some
important factor, which is used in future performance and growth rate. Management accounting
system report is based on following factor are as follows :-
 Budget report :- In budget report is focus on the whole year to set a proper financial plan
to increase the market share. To set budget each and every activity in working
environment and work is based on given budget on particular work. It is help to manage
working environment and make some changes on the bases of budget report is prepared
in internal work place. All the worker inside work place is set plan as per the budget is to
be set in working environment.
 Job cost report :- In job cost report is based on the firm need to take their particular cost
form each and every activity in internal working environment and make some changes in
growth rate in market. On the other hand, examination of the activity and cost
identification of each and every activity to increase the market plan (Brewka and et.al
2018). This is one of the best method to increase the market share. Cost is to be set as per
the plan in internal work place and achieve the objective and increase market share.
 Account receivable report :- In this report building up the entire past owed in the
association's cash accompanying records. From this time forward, this technique help the
firm in estimating the without further ado and whole deal total phenomenal that be to be
seen by the master and furthermore assemble the feasible game plan which subsequently
helps in grabbing the portions for such commitments (Tsolaki and et.al 2015). This is
help to performance the internal and external working environment and make some
changes in growth rate in market. On the basis of report is to be focus on ledger report is
show and explanation for future development.

All such bookkeeping record is help to manage growth rate in market and make some
improvement in working condition. Bookkeeping record is help to improve market performance
and such changes in internal working environment. Fitting for them rich person their own
peculiar importance and ground to be incorporate into this study and to settee on the approaching
choice with regard to payment, commonplace, deals and outgo of the steady (Huang and et.al
2016). To set proper budget in each and every activity and make some changes in growth rate in
market. Budget is most important part for each and every organisation and manage work as per
the set budget in organisation.
M.1 Benefit of management accounting system
Management accounting is one of the most important part and focus to improve the
growth rate in market. It is help to reduce the expenditure level in working environment and
make some changes in internal working environment. With the help of proper management
accounting is help to improve the flow of cash and management of inventory in working
environment. This system is focus on customer response of different price in same market. It is
kind of strategies to increase the number of customer in market and make some changes as per
the need of the customer in market (Gonçalves, Knorr, . and Leite, 2015). Management is to be
focus on historical data to increase the market price and make some changes in future execution.
Management accounting is one of the most important part and help to manage growth rate in
market and make some change in internal and external working environment.
D.1 Management accounting system is integration with organisation purpose
In this context to be focus on management accounting is help or link with organisation
objective and make some change as per the goal in structure. In this way, management
accounting is help to set budget in organisation. In job cost report is based on the firm need to
take their particular cost form each and every activity in internal working environment and make
some changes in growth rate in market. Internal audit is based on company performance and
growth rate in market and make some change as per the law should be used in working
environment (Gonçalves,., Knorr, and Leite, , 2015). Cost is to be set as per the plan in internal
work place and achieve the objective and increase market share. Other than, cost is most
important part in internal and external working environment.

TASK 2
P.3 Calculate costs using appropriate techniques of cost analysis and difference between
marginal costing and absorption costing
In this report is to be focus income statement is most important factor in organisation and
make some changes on the bases of income statement. Costing method is help to improve the
company performance and other factor.
 Marginal costing :- In marginal cost is like variable cost to be used in working
environment and make some changes as per variable cost change like labour cost and
material cost. Both cost is most important and change in internal and external working
environment and increase the growth rate in market. In this way, labour costing is fixed
in work place, even production is stopped. Material costing is change as per the demand
in market. To increase in demand is increase material rate in market and make some
change in market place (Gonçalves and et.al 2015). On the other hand, production cost,
marketing overhead cost and working cost is most important part. Organisation is focus
on production cost is changes as per the demand of the customer in market. MARKS
AND SPENCER organisation is focus on income statement are as follows :-

As per the above income statement is to be focus on many factors that is help to improve
the growth rate in market and some change in internal and external working environment. This
report is show that Marks and Spencer Company is to be focus on sales revenue 2100 and direct
material and direct labour is give impact on performance in working environment. Further, it
covered new profit is show the growth rate in market and make some change in internal and
external working environment. It is one of the most important part and focus on internal and
external factor (Knorr and et.al 2014). Organisation is to be focus on selling cost and it is give
direct impact on overall performance in market. Moreover, the more estimation for net advantage
which exhibit with the objective of variable overheads and settled overheads must be shortened
from such portion and the last Net Profit edge was at 9300 has been figured.
Absorption costing :- In absorption costing is to be focus on calculating the cost rate in
market and make some improvement in internal working environment. This cost is to be focus on
cost to be applied for the production and market growth in organisation and make some changes
as per the demand in market. Absorption costing is characterised as a know-how for collect the

costs connected with an industry process and apportionment them to idiosyncratic commodity.
This type of cost accounting is needed by the account standards to make a stock list evaluation
that is declared in a system balance sheet. This costing method is to be focus on direct labour and
direct material or fixed cost (Marceau and et.al , 2016). On the other hand, fixed cost is always
fixed, if production is stooped in working environment. In this way, fixed cost like rent of the
office etc. all such kind of cost is always fixed and not changes as per the changes in time. This
type of costing is to be required accounting slandered and make some appropriate changes as per
the need of organisation. The income statement of absorption costing are as follows :-

Interpretation :- In this income statement is to be focus on internal and externality working
environment and make some changes as per the need of the customer in market. The including
up begin from offer of 600 units at 35 exchange esteem which get the profits of the affiliation
outline 2100 and after that there will be deduction of cost, outrageous stock and settled create
overheads which pass on everything portion for 11500. After conceal such commitment per unit
all the utilization will be deductible on or after the noteworthy aggregate which obtains the Net
advantage for 9600 which can according to the firms demand.
M.2 Management accounting techniques and financial reporting
Organisation is to be focus on financial accounting is one of the most important part and
make some improvement in working environment. Marginal cost is like variable cost to be used
in working environment and make some changes as per variable cost change like labour cost and
material cost (Ellmauthaler,. and Pührer, 2015). In these types of costing method is help to
manage growth rate in market and make some improvement in performance of working
environment. In absorption costing is to be focus on calculating the cost rate in market and make
some improvement in internal working environment.
D.2 Apply and interpret data for a range of business activities
As per the above data is to be focus on increase in performance in organisation and make
some changes as per the need of the market condition. After conceal such commitment per unit
all the utilization will be deductible on or after the noteworthy aggregate which obtains the Net
advantage for 9600 which can according to the firms demand (Holmes and et.al, 2016). On the
other hand, cost is most important part and fixed costs is always fixed in total production time
and make some improvement in growth rate. In this way, data interpretation is one of the most
important activity and focus on improvement in working environment.
TASK 3
P.4 Advantages and disadvantages of different types of planning tools that can be used for
budgetary control
Budgetary control is most important and focus on improve the growth rate in internal
working environment. In this way, work is to be divided on the bases of budget control and set
budget each and every activity in working environment and help to future improvement. There

are some most important part is to focus on advantages and disadvantages of organisation
performance and growth rate in market.
Advantage Disadvantage
To set proper budget is help to increase the
level of performance in market.
Some time, some organisation is not take to
provide budget in each and every activity in
working environment.
It is help to define the goal, plan and polices in
working environment.
Budget is focus on heavy expenditure and take
less time and less cost.
Budget is help to increase market share and use
of waste to increase profit achieve aim of the
organisation.
To proper a budget in accurate manner is not
an easy task for each and every organisation
and make some changes as per the need of the
customer in market.
With the help of budget is to be control the
effective of work and effectiveness of working
condition.
Budget is prepared for future time period is
always uncreative in working environment.
It is help to solve problem and take
management is most important in working
environment.
The happening of fund control count upon the
support of the top carry off. If there is want of
aid from apical social control, then this volition
neglect.
It is help to management for finding up the
responsibility in working environment.
(Gonçalves, Knorr, . and Leite, 2015)
Budgetary control is give direct impact on the
management, but it could not be change
decision making process.
Budgetary relation alleviates centralised
control with localized human action.
If lack of support by top management in
working environment. It would be fail in
organisation and take less decision making in
working environment. (Gonçalves, Knorr, .
and Leite, 2015)

It is help to increase the market share and
improve the profit rate.
To change in internal working environment
and only use to big organisation.
It is help to solve any problem in financial
management and other activity and may be
change in performance is high.
Some time is give negative impact on
performance and growth rate in market and
make some change.
There is all about the advantage and disadvantage to increase the market performance and
growth rate in market. On the other hand, focus on each and every activity which is used in
internal and external carrying into action. In this work full support is to be given by the top
management and increase the growth rate in market. It is one of the most important part and
make some changes as per the need of the customer (Jantzen and et.al 2017). Budget is to be set
as per the need of organisation and help to each and every responsibility in working
environment. On the other hand budget is to be set as per the need of carrying into action in
market and make some changes as per the market maturation. It is help to solve problem and take
management is most important in working environment.
It is help to manage working environment and make some changes on the bases of
budget report is prepared in internal work place. All the worker inside work place is set plan as
per the budget is to be set in working environment. This is help to take new decision in working
environment and make some changes as per the need of the internal working environment. To
take new decision is not an easy task, call for an urgent meeting and call each stakeholder and
internal worker be in meeting and take new decision in working environment (Jantzen and et.al
2017). On the other side, income statement and cash flow statement is most important tool at the
time to make a new budget is prepared at the time of structure.
P.5 Compare method and financial planning
In this context is to be focus on internal and external working environment and make
some changes in performance in work place. To be used management accounting function is
most important part and solve any planning for organisation. Some most important function are
follows :-

 Financial management :- In this context financial management is to be focus on each and
every activity and improve the growth rate in market. In financial management is focus
on budget is most crucial part and manage the growth rate in market. On the other hand,
income and expenses both is most important factor and make some changes in internal
working environment. The most important part of financial management is to increase the
production level and reduce inventory level in market (Abdullah and et.al , 2017). To
manage inventory is one of the most important part and improve good and services in
working environment.
 Benchmarking :- In benchmarking upgrade the business improvement and to set a
benchmark form other business man or organisation. It is help to lot many practices and
increase the market availability in market. This is one of the most important part in
working environment and make some changes in internal and external working
environment (Brewka and et.al 2018). It is new idea of doing work and improves the
performance level in market. Management accounting is one of the most important part
and focus on many terms and condition to increase the performance level and changes in
outside the environment. This is help to control the overhead cost and improvement in
future carrying into action in market. It is one of the most important part and makes some
changes as per the need of the organisation.
All such kind of method is used for management accounting and improvement in internal and
external working environment. It is one of the most important part and make some changes as
per budget is set in financial year.
M.3 Planning tools and budget forecasting
Organisation is to be focus on planning is one of the most important part and help to
increase the market share in organisation. It is help to improve the growth rate in market and
make some improvement in future carrying into action. Other than, budget is most important
factor and help to manage the performance as per budget is decided in work place. Budget is to
be set as per the need of organisation and help to each and every responsibility in working
environment. In this way, budget is help to solve organisation problem and increase the market
environment (Tsolaki and et.al 2015). With the help of budget is to be control the effective of
work and effectiveness of working condition.

D.3 Planning tool is help to solve business problem
Management accounting is use some tool to improve carrying into action and increase
growth rate in market. It is help to improve the budget and increase the market share in
organisation. In this way, tools is help to future outcome and make work is to be done in
effective way. This is help to control the overhead cost and improvement in future carrying into
action in market. It is one of the most important part and makes some changes as per the need of
the organisation. In financial management is focus on budget is most crucial part and manage the
growth rate in market (Huang, J and et.al 2016). On the other hand, income and expenses both is
most important factor and make some changes in internal working environment.
CONCLUSION
Form the above report is to be focus on management accounting system is help to
manage financial position in organisation. In this report is based on the MARKS AND
SPENCER organisation. This company is basically loathed in united kind and provide different
services in retail sector. Further, it covered income statement and cost analyses management is
help to distribution of income in different field internal working environment. As per the above
report is focus on income statement and cash flow statement, both are most important factor and
manage growth rate in market. It is one of the most important part to earn income and improve
performance level in market. In this report is help to some tools to be used for future betterment.
Form the above report budget is one of the most important and help top manage growth rate in
market. Budget is to be set as per the need of organisation and help to each and every
responsibility in working environment. On the other hand budget is to be set as per the need of
carrying into action in market and make some changes as per the market maturation. To set
budget as per the need of market and make some improvement for future. To manage stock is
most important and give facility to manage them. It is expenses for company to manage stock in
working environment.

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