Pearson Education Management Accounting for Decision Makers 1 doc

... page 4 31 from Top 10 excuses businesses use for not paying invoices, http://www.atradius.us/news/press-releases/, 13 August 2008, Atradius Trade Credit Insurance, Inc; Exhibits 11 .12 , 11 .14 from ... 210 Exercises 210 Accounting for control 217 Introduction 217 Learning outcomes 217 Budgeting for control 218 Types of control 219 Variances from budget 220 Flexing the budg...

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... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1. 9 Management accounting information is required ... set out in Figure 1. 8. Management accounting as an information system MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM 21 ‘ The management accounting informa...

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... £000 Sales revenue 534 254 18 3 97 Variable cost (344 ) (16 7 ) (11 7) (60) Contribution 19 0 87 66 37 Fixed cost (rent and so on) (13 8 ) (46 ) (46 ) (46 ) Profit/(loss) 52 41 20 (9) Now it is obvious ... machine With the machine ££££ Sales revenue (500 × 14 ) 7,000 7,000 Materials (500 × £2) (1, 000) (1, 000) Labour (500 × 1 × 10 ) (5,000) (500 × 1 /2 × 10 ) (2,500) Fixed cost (500 )...

Ngày tải lên: 20/06/2014, 20:20

... 53.00 Overheads: Forming (4 × £8 .18 ) 32.72 Machining (4 × 14 .05) 56.20 Finishing (1 × 11 .49) 11 .49 10 0. 41 Full cost 207. 41 14 3,600 5,000 £2 81, 060 15 ,000 £245,340 5,000 14 3,600 £(75,000/6) £2 81, 060 £ (12 0,000/6) £245,340 £ (18 0,000/6) Activity ... £34.63 £2,770,000 500 × 16 0 10 ,3 61, 000 12 0,000 £4,269,000 600 × 16 0 Activity 4 .11 ‘ M04_ATRI3622_06_SE_C04.QXD 5...

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... p. 10 0 Overhead absorption (recovery) rate p. 10 1 Cost centre p. 11 0 Product cost centre p. 11 1 Service cost centre p. 11 1 Cost allocation p. 11 2 Cost apportionment p. 11 2 Batch costing p. 11 9 Cost-plus ... Department) 4.2 4 .1 EXERCISES 12 9 REVIEW QUESTIONS EXERCISES M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :36 AM Page 12 9 Figure 5 .10 shows the total cost and total rev...

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... 2) Total payments (12 ) (44) (55) (46) (48) (19 1) Cash surplus for the month 41 13 4 16 9 (13 8) Opening balance 60 10 1 11 4 11 8 13 4 14 3 Closing balance 10 1 11 4 11 8 13 4 14 3 5 Notes: 1 There will be ... (Note 1) – (32) (33) (34) (36) ( 31) Salaries and wages (10 ) (10 ) (10 ) (10 ) (10 ) (10 ) Electricity – – (10 ) – – (17 ) Other overheads (2) (2) (2) (2) (2) (2) B...

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... Actual Output 1, 000 units 1, 050 units 1, 050 units (production and sales) ££ £ Sales revenue 10 0,000 10 5,000 10 4,300 Raw materials (40,000) (42,000) (42,000 m) ( 41, 200) (40,500 m) Labour (20,000) ( 21, 000) ... costs (£000) 6 8 10 12 12 12 Prolog expects to receive no credit for operating costs. Additional shelving for storage will be bought, installed and paid for in...

Ngày tải lên: 20/06/2014, 20:20

... 4,392.3 4,8 31. 5 4,8 31. 5 Operating profit (15 %) 495.0 544.5 599.0 658.8 724.7 724.7 Less Cash tax (25%) (12 3.8) (13 6 .1) (14 9.8) (16 4.7) (18 1.2) (18 1.2) Operating profit 3 71. 2 408.4 449.2 494 .1 543.5 ... position analysis or when we are formulating plans for the future. Management What is strategic management accounting? CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 318...

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... International plc (a) Jupiter Mars (1) (260 /1, 330) × 10 0% = 19 .5% (50 /1, 380) × 10 0% = 3.6% (2) (275 /1, 420*) × 10 0% = 19 .4% (80 /1, 680 † ) × 10 0% = 4.8% * The profit will increase by 15 ,000 ((£250,000 × 0.30) ... 1, 617 .8 All sales and purchases are made on credit. 11 .8 CHAPTER 11 MANAGING WORKING CAPITAL 450 M 11_ ATRI3622_06_SE_C 11. QXD 5/29/09 3:32 PM Page 450 St...

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... unskilled (10 ,000 ) (11 ,875 ) (1, 484.375 hr) (11 ,275 ) (1, 375 hr) Fixed overheads (12 ,000 ) (12 ,000 ) ( 11 ,960 ) Operating profit 10 ,000 14 ,12 5 11 ,037 Sales variances Volume: 10 ,000 − 14 ,12 5 = £4 ,12 5 ... revenue (Note 1) 10 0 10 0 14 0 18 0 220 260 Payments Trade payables (Note 2) 11 2 14 4 17 6 208 240 272 Operating expenses 4 6 8 10 10 10 Shelving 12 Taxa...

Ngày tải lên: 20/06/2014, 20:20