美国代写论文
Introduction
The primary aim of every company, irrespective of its size and its industry, is to maximize the financial effectiveness and efficiency of its operations. A major facilitator in this approach is the practice of maintenance of books of accounts that summarize all the financial transactions of the company (Chowdhury, 2007). These data are analyzed to obtain information which helps in decision making and cost streamlining along with planning for the funds requirement of the business and so on. Accounting techniques facilitate in the analysis of trends in the cost and sales patterns of the company and thus provides insights when significant deviation is observed (Horngren, 2008). Thus, accounting techniques are an indispensable tool for all companies. The restaurant is primarily offering services and is a constituent of the hospitality industry but it also deals with supplies of food and as such, it cannot be classified as a purely service oriented company. Accounting can facilitate major decisions as has been discussed below.
Discussion
An annual budget is a major forecasting tool that is used to predict the sales pattern of the restaurant in the forthcoming year and accordingly estimate the costs associated to deliver the sales volume. It is a very helpful tool as it helps in inventory planning, materials planning, workforce planning along with planning for funds requirement at the aggregate level (Hilton, 2008). Annual budget ensures that the various departments in the restaurant (i.e. supplies acquisition, Human resources department) set their individual goals in synchronization with the broader organizational goals and they do not conflict with each other. Moreover, cash budget is of great importance as it helps to forecast the cash flow sufficiency of the restaurant and also helps to anticipate the additional funds that may be needed. This ensures that the restaurant gets the time to analyze and raise funds from the cheapest source at competitive interest rates while maintaining adequate liquidity in its short term.
美国代写论文
景区简介
主要的目标是每一个公司，不论其规模和产业，是提高金融效率和有效性的行动。一个主要调解人这一做法的维修实践的账务，总结的所有金融交易的公司（乔杜里，2007）。这些数据进行分析，获取信息，这有助于在决策和成本简化与规划的资金需求的业务等。会计技术促进在趋势分析中的成本和销售模式的公司，从而提供见解时，重大偏差的观察（霍恩格伦，2008）。因此，会计技术是必不可少的工具，所有的公司。餐厅主要提供的服务，是一个组成部分，酒店业，但它也涉及食品供应，因此，它不能被归类为纯粹的面向服务的公司。会计可以促进重大决策已讨论如下。
讨论
年度预算是一个重要的预测工具，用于预测的销售模式的餐厅在即将到来的一年，因此估计相关费用提供的销售数量。这是一个非常有用的工具，因为它有助于在库存计划，物料计划，人力规划与计划的资金需求的总体水平（酒店，2008）。年度预算，确保各个部门在餐厅（即生活用品，人力资源部）设置个人目标的同步与更广泛的组织目标和他们不互相冲突。此外，现金预算是非常重要的因为它有助于预测现金流量充足的餐厅，也有助于预期，可能需要额外的资金。这确保了餐厅的时间分析和筹集资金的最便宜的竞争力的利率，同时保持足够的流动性在短期。
