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这是我们在2017年为美国纽约大学的学弟学妹们写的一篇管理会计类essay,首先开头introduction介绍essay背景和相关信息,威尔克森公司(WC)是一家制造企业,通过加工半成品零件为水净化设备提供零件。 它加工了三种产品,即阀门,泵和流量控制器。 其中三种阀门是标准产品,可以批量生产和运输,也可以自动将4个部件装配在夹具上; 泵是公司的主要产品,公司也是市场上该产品的主要供应商; 流量控制器的品种和产品线最多,因此,完成该产品的每个单元需要更多的人力。 在商业环境方面,公司一直以优质的阀门而闻名,因此,公司有一些忠诚的客户。
essay代写
Wilkerson Company (WC) is a manufacturing enterprise that provides parts for water purification equipment by processing semi-finished components. It machined three products, which are valves, pumps, and, flow controllers. Among the three, valve is a standard product which could be mass-produced and transported, as well as assembling 4 components in fixtures automatically; pump is the main product of the company, and the company is also the major suppliers of this product in the market; flow controller has the most varieties and product lines, as a result, it takes much more labour to finish each unit of this product. In terms of the business environment, the company has always been renowned for the superior quality of valves, therefore, the company has some loyal customers. But there is fierce competition for pumps, its market prices keep decreasing. Flow controllers have competitive advantage, because the price changes have little impact on demand. In corporate strategy, the company has established pumps batch production lines and customised flow controller lines; adopting just-in-time deliveries, turning down price of pumps and increasing 10% price of flow controllers. In management, the company has adopted simple cost system (SCS), while some companies are using contribution margin and treating overheads costs as period expenses.

Body部分介绍公司现在遇到的困难,WC面临一些问题,首先,公司利润受到很大影响,由于一年的材料成本是一致的,这家公司的间接成本大于直接人工成本,成为主要问题。统计显示,2000年3月毛利润和税前营业收入分别为617250美元和57600美元,占整体销售额(2152500美元)的29%和3%。税前营业收入与销售额相比相对较低,其中一个因素是该公司的主要产品泵的减价。由于市场平均价格呈下降趋势,公司不得不降低价格以维持标杆份额,价格从每泵107.69美元降至87美元,售价下降19.2%,实际毛额保证金率为19.5%,明显低于计划的35%的保证金。

WC is facing some problems, first of all, the company has suffered greatly in profits, as material costs are consistent in a year, overhead cost in this company is greater than direct labour cost, becoming the major issue. Statistics shows that gross margin and pre-tax operating income in March 2000 are 617250 and 57600 dollars respectively, taking up for 29% and 3% the overall sales (2152500 dollars). The pre-tax operating income is relatively low compared with the sales, one of the factors is the reduction price of pumps, the main product of this company. As the market average price of pumps experienced a downward trend, the company have to lower its price to maintain the marker share, the price reduced from 107.69 dollars per pump to 87 dollars, resulting a decrease of 19.2% selling price, and the actual gross margin is 19.5%, which is significantly low than the planed 35% margin. However, the increased price of flow controllers did not offset the impact of the drop in pumps. This suggests that this company relies too much on market conditions for price adjustments, rather than the cost of actual research. And the company do not have a budget, the adopted SCS may not indicate the real costs of the products. Furthermore, it is evident that the company has not reached its maximum production yield or not effectively operated in March 2000. Because statistics show that total machine hours in March 2000 is 11200, production runs are 160 and number of shipments is 300. However, according to historical data, at the peak of the market demand last year, the company was very efficient in manufacture process, specifically, machine hours are 12,000 per month, production runs are 180 and 400 shipments were made. Cleary, compared with the data last year, the company still have space for improvement in production.


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