會計Essay代寫范文翻譯：Economic and Management Accounting Plan for Soft Drink Market

本文是會計專業(yè)的留學(xué)生Essay代寫范例，題目是“Economic and Management Accounting Plan for Soft Drink Market（軟飲料市場經(jīng)濟管理核算方案）”，軟飲料行業(yè)在美國市場是最有利可圖的行業(yè)之一。對于希望進入和開發(fā)這個市場的公司來說，該國提供了一個主要的市場和盈利能力。本擴展分析方案從微觀經(jīng)濟分析和宏觀經(jīng)濟分析兩方面分析了市場趨勢?，F(xiàn)金流量預(yù)測和資本預(yù)算下的部分涉及到識別現(xiàn)金流量盈余和確定資金需求的管理會計概念。結(jié)論部分概述了管理建議的最佳資本預(yù)算計劃，以看到該計劃的盈利能力。

Soft Drink Market in the United States美國軟飲料市場

Soft drink industry in the USA market is one of the most profitable industries in the country. The country provides a major market and profitability of a company wishing to enter and tap in this market. This expansion analysis plan analyses the market trends under the micro-economic analysis and macro-economic analysis. The parts under cash flows projections and capital budgeting deals with management accounting concepts of identifying cash flows surplus and determining funds requirements. The conclusion part outlines the management recommendation of the best capital budgeting plan to see this plan to profitability.

Microeconomic Analysis of the United States Market美國市場的微觀經(jīng)濟分析

The non- alcoholic beverage market in the USA is highly competitive and highly turbulent. These changes have an impact on both existing beverage companies and aspiring new entrant organizations. An aspiring company has to understand competitive threats and plan a good corporate strategy and craft viable growth projections. This will prove in future to be profitable as well as informed business decisions. This to be done effectively involves a micro-economic analysis of the industry focusing on current trends. The micro-economic trends that are worth mentioning in this paper are the; consumers demand for healthier products, smaller companies gaining share, new products, other products etc.

美國的非酒精飲料市場競爭激烈，動蕩不安。這些變化對現(xiàn)有的飲料公司和有抱負的新進入組織都有影響。一家有抱負的公司必須了解競爭威脅，制定良好的企業(yè)戰(zhàn)略，并制定可行的增長預(yù)測。這將在未來被證明是有利可圖的，也是明智的商業(yè)決策。要有效地做到這一點，就需要對該行業(yè)進行著眼于當(dāng)前趨勢的微觀經(jīng)濟分析。在本文中值得一提的微觀經(jīng)濟趨勢是:消費者需要更健康的產(chǎn)品，更小的公司獲得市場份額，新產(chǎn)品，其他產(chǎn)品等。

Consumers have continuously made it clear they like purchasing and consuming products that contribute to a healthy lifestyle, (euromonitor.com).  The soda industry in the beverages industry has been declining in the last one decade. The reported reasons from consumers’ edge show they have been turning to juices, flavored water and other healthier options.  These options pack fewer calories, has low sugar, (fortune.com).  The saver products saw a rise in consumer growth showing the new entrants should have these goods to target the new consumers

The second major microeconomic factor in the beverage sector is gain of additional market share of smaller companies. In the US market, the market is no longer predominantly by the cola companies, Coca Cola and Pepsi companies.  Other notable rival competitors in the soft drinks are the Dr Pepper Snapple the third company, the Monster Beverage that was the best performing organization and Red Bull Company. These companies as been clearly targeting on healthy goods such as bottled water, juice and RTD teas. These are the goods have been on the increase.

規(guī)模較小的公司。在美國市場，市場不再主要是由可樂公司，可口可樂和百事可樂公司。其他著名的競爭對手是Dr Pepper Snapple第三家公司，怪獸飲料是表現(xiàn)最好的組織和紅牛公司。這些公司明確地將目標(biāo)對準(zhǔn)健康產(chǎn)品，如瓶裝水、果汁和RTD茶。這些貨物的價格一直在上漲。

New product focus on health. Due to the rising focus of the consumer to purchase healthy related products, new product development has been focusing on healthy aspects of soft drinks.  The producers has been shifting their ingredient from normal stimulant in soft drinks the sugar and caffeine.  These have been severely criticized for the ill health effects of high sugar content.  This shows a new company will grow their existing and new product lines in healthy goods.

Macroeconomic Analysis of the United States Market美國市場的宏觀經(jīng)濟分析

Consumer interest in premium products across all the food and beverage industries. Higher end consumer products; promising higher quality ingredients, highly priced and linked to health claims have been gaining momentum. This means companies need to position goods as premium goods to gain more consumers and therefore high sales volume and revenue. This means organizations will achieve their profit maximization, liquidity and profitability goals.

消費者對所有食品和飲料行業(yè)的優(yōu)質(zhì)產(chǎn)品的興趣。高端消費品;承諾更高質(zhì)量的成分，高昂的價格和與健康聲明相關(guān)的勢頭越來越大。這意味著企業(yè)需要將產(chǎn)品定位為高端產(chǎn)品，以獲得更多的消費者，從而獲得更高的銷量和收入。這意味著組織將實現(xiàn)其利潤最大化、流動性和盈利能力目標(biāo)。

The other major positive trend in the industry is the growing population.  With the population, growth being more than one percent per annum from local births and high level of immigrants means a stable and continuously growing market. This macro-economic trend is one of the most important factors. Companies exist to make and market their goods to target consumers. Where the market is growing is a guarantee for market development.

The negative trends include lower than expected consumer spending growth and rising competition.  In the USA soft drinks, market there has been a development of consumers moving from soft drinks to healthy products. This has seen a continuous decline of soft drink revenue for a continuous period of ten years in a line. This however is a positive development for healthy drinks, carbonated and flavored water and teas.

負面趨勢包括低于預(yù)期的消費者支出增長和競爭加劇。在美國軟飲料市場，有一個發(fā)展，消費者從軟飲料轉(zhuǎn)向健康產(chǎn)品。由此可見，軟飲料收入連續(xù)10年連續(xù)下降。然而，對于健康飲料、碳酸飲料和調(diào)味水以及茶來說，這是一個積極的發(fā)展。

The other major trend in  the market has been the consumers request and adoption of new products. This includes expanded and new product lines. This has seen the trend in which the old and giant companies such as Coca Cola and Pepsi are losing in sales revenue. New entrant companies have experienced additional and growing revenues. Red Bull is reported to have had a 5.6% revenue increase in 2014. Monster beverage on the other hand experienced a 7% increase. At the same time Coca Cola, Pepsi and Pepper Snapple, Monster Beverage experienced a sales decline of -0.91%, -1.96%, - 1.17% and – 0.91% respectively (fortune et.al)

市場上的另一個主要趨勢是消費者對新產(chǎn)品的要求和采用。這包括擴大和新的產(chǎn)品線。這已經(jīng)見證了像可口可樂和百事可樂這樣的老牌大公司銷售收入下降的趨勢。新進入的公司經(jīng)歷了額外的和不斷增長的收入。據(jù)報道，紅牛2014年的收入增長了5.6%。怪獸飲料則增長了7%。與此同時，可口可樂、百事可樂和胡椒Snapple、怪獸飲料的銷售額分別下降了-0.91%、-1.96%、- 1.17%和-0.91%(《財富》等)

Key Accounting Practices

The expansion plan of the company will involve the organization investment in a syrup producer, bottling plant, expanding a distribution mechanism, identifying company merchants in the wholesale and retail areas. It is from this the product will proceed to the consumers. The company apart from having a sound producing budget for producing and distribution, the organization will need to have a contingency marketing budget for creating market awareness in the USA industry.  The other major planning item will include planning for relevant technology and human capital for proper and efficient execution of the expansion.

The first stage of this planning will involve cash flow projection.  The cash flow forecast is a cashbook that projects the business income and outflows for a given period such as week, month, or a financial year. This will involve listing down all the payments or expenditure one expect to give over the period.  The receipts received in the business operation will be balanced against expenditure to determine the cash surplus or cash deficit from operation. Where the company experiences a deficit, it is advisable to ignore the project. Where the projections portray a cash surplus it is a strong indication for good business and the business will need to invest in the project.

規(guī)劃的第一階段將涉及現(xiàn)金流預(yù)測?，F(xiàn)金流量預(yù)測是一種現(xiàn)金簿，它預(yù)測給定時期(如星期、月或一個財政年度)的業(yè)務(wù)收入和資金流出。這將涉及列出所有的付款或支出，一個人預(yù)計在這段時間內(nèi)。將經(jīng)營活動的收入與支出進行平衡，以確定經(jīng)營活動的現(xiàn)金盈余或現(xiàn)金赤字。當(dāng)公司出現(xiàn)虧損時，明智的做法是忽略這個項目。如果預(yù)測顯示有現(xiàn)金盈余，這是良好業(yè)務(wù)的有力跡象，企業(yè)將需要對項目進行投資。

The cash projections has promised the income receipts and expenditure

The projection shows the organization will earn surplus cash balance. This means the organization should consider investing and implementing on the program.

Cash budgeting is the process of determining the cash requirements for setting the expansion project. The company will need cash for expanding the syrup plant, purchase several bottling plant, setting distribution channel and setting, marketing and human resource budgets.

The projected cash budget for the above items is as follows上述項目的預(yù)計現(xiàn)金預(yù)算如下

The second part of the cash budget identifies the sources of funds that will be used in the process of financing the budget a process known as capital budgeting. Capital sources of funds can either be from two common sources, owners’ equity and on the other hand issuance of debt. Owners’ equity is raised through stock re-issue or an initial public offer.  Management can get debt proceeds from financial sources or offer corporate bonds in the securities market.

現(xiàn)金預(yù)算的第二部分確定了在為預(yù)算融資的過程中使用的資金來源，這一過程被稱為資本預(yù)算。資金的資本來源有兩種，一種是所有者權(quán)益，另一種是發(fā)行債務(wù)。所有者權(quán)益是通過股票再發(fā)行或首次公開發(fā)行籌集的。管理層可以從資金來源獲得債務(wù)收益，或者在證券市場上發(fā)行公司債券。

The two methods have different advantages and drawbacks. The Initial public offer issues more company ownership items, stock in the market. The major advantage of this plan is that it is cheaper since there is no need for the company to pay regular interest expenditure and a later maturity value. The major drawback of the debt borrowing is the interest proceeds to the debt holders. The organization currently has fund availability of $ 3 million out of the currently needed proceeds of $ 5.25

Conclusion結(jié)論

The project to expand the organization’s business nationally proves to be a profitable venture for consideration. This is supported by positive factors in micro-economic market level analysis and macro-economic industrial level analysis as discussed above. The analysis of the cash flows shows the organization will provide positive cash flows that are also expected to rise with time. The analysis of cash budget shows that the organization will need an approximate of $ 525000 to implement the plan. This shows the company will need an additional cash requirement of funds approximate $325000 to add to available capital of $ 200000. This additional capital will need to be raised from initial public offer (IPO) that will shift the organization from private ownership to public ownership. This method is relatively cheaper and affordable compared to the expensive debt issuance.The recommendation of this paper is for the company to issue the public stock.

將該組織的業(yè)務(wù)擴展到全國的項目證明是一個有利可圖的值得考慮的冒險。如上所述，微觀市場層面分析和宏觀產(chǎn)業(yè)層面分析的積極因素支持了這一觀點。對現(xiàn)金流的分析表明，該組織將提供正的現(xiàn)金流，并預(yù)計將隨時間增長。對現(xiàn)金預(yù)算的分析表明，該組織大約需要525000美元來執(zhí)行該計劃。這表明該公司將需要大約325000美元的額外現(xiàn)金需求，以增加到20萬美元的可用資本。這些額外的資本將需要從首次公開發(fā)行(IPO)中籌集，這將使該組織從私人所有制轉(zhuǎn)變?yōu)楣菜兄啤Ｅc昂貴的發(fā)債方式相比，這種方式相對便宜、實惠。

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