Pearson Education Management Accounting for Decision Makers 2 ppt

... 21 0 Accounting for control 21 7 Introduction 21 7 Learning outcomes 21 7 Budgeting for control 21 8 Types of control 21 9 Variances from budget 22 0 Flexing the budget 22 1 Sales volume variance 22 2 Sales ... used? 24 5 The learning-curve effect 24 6 Other uses for standard costing 24 7 Some problems . . . 24 7 The new business environment 24 9 Summary 25 0 Key terms...

Ngày tải lên: 20/06/2014, 20:20

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Management accounting information is required ... context of management accounting. What is meant by the expression ‘committed cost’? How do committed costs arise? 2. 4 2. 3 2. 2 2. 1 Exercises 2. 7 and 2. 8 are m...

Ngày tải lên: 20/06/2014, 20:20

... are acceptable provided that they are logical. 2. 6 CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 84 Total ... department 2. 8 2. 7 EXERCISES 53 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 53 Closing or continuation decisions It is quite common for businesses to pr...

Ngày tải lên: 20/06/2014, 20:20

... 100 Heat/light 20 Buildings insurance 10 Area 130 52 39 26 13 Machine insurance 10 Machine depreciation 120 Machine hours 130 26 78 26 – 670 20 5.5 25 4.5 127 83 Admin. Direct labour 39.84 26 .56 16.6 ... 53.00 Overheads: Forming (4 × £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41 Full cost 20 7.41 £143,600 5,000 28 1,060 15,000 24 5,340 5,000 £...

Ngày tải lên: 20/06/2014, 20:20

... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours £333 ,20 0 54,000 £333 ,20 0 [( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ] Total overheads Number of labour hours ‘ M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 12 720 7 32 73 ,20 0 100 batch Special part Special parts 12, 000 48,000 60,000 60,000 1 per unit Customer Invoices 50 24 0 29 0 29 ,000 100 invoices per year Materia...

Ngày tải lên: 20/06/2014, 20:20

... overheads (2) (2) (2) (2) (2) (2) Total expenses (50) (51) (50) (53) (49) (50) Profit for the month 24 5763 The business allows all of its customers one month’s credit (this means, for example, ... (31) (26 ) (35) (31) Salaries and wages (10) (10) (10) (10) (10) (10) Electricity – – (14) – – (9) Other overheads (2) (2) (2) (2) (2) (2) Van purchase – – (11) – – – Total payments ( 42) (...

Ngày tải lên: 20/06/2014, 20:20

... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m) Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs) Fixed overheads (20 ,000) (20 ,000) (19,400) Operating profit 20 ,000 22 ,000 22 ,400 Activity ... (40,000) (40,000 metres) (41 ,20 0) (40,500 metres) Labour (20 ,000) (2, 500 hours) (21 ,300) (2, 600 hours) Fixed overheads (20 ,000) (19,400) Operating profit 20 ,000 22 ,40...

Ngày tải lên: 20/06/2014, 20:20

... global survey’, mckinseyquarterly.com, May 20 08. M09_ATRI3 622 _06_SE_C09.QXD 5 /29 /09 3: 32 PM Page 322 CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 3 52 Scorpio plc was established two years ago ... revenue 22 0.0 Operating profit (25 % × 22 0m) 55.0 Tax (20 % × £55m) (11.0) 44.0 Additional working capital (11.3) Additional non-current assets (15 .2 ) (26 .5) Free cash flows 17.5...

Ngày tải lên: 20/06/2014, 20:20

... set-ups 28 0 Number of set-ups 56 (20 /100) 22 4 (80/100) Quality inspection 22 0 Number of inspections 55 (500 /2, 000) 165 (1,500 /2, 000) Sales order 24 0 Number of orders processing processed 72 (1,500/5,000) ... planning (MRP) system p. 422 Just-in-time (JIT) inventories management p. 422 Five Cs of credit p. 424 Cash discount p. 428 Average settlement period for trade recei...

Ngày tải lên: 20/06/2014, 20:20

... 180 22 0 26 0 Payments Trade payables (Note 2) 1 12 144 176 20 8 24 0 27 2 Operating expenses 4 6 8 10 10 10 Shelving 12 Taxation 25 116 150 20 9 23 0 25 0 28 2 Cash flow (16) (50) (69) (50) (30) (22 ) Opening ... (5) Selling expenses (22 ) (24 ) (28 ) (26 ) (21 ) (19) Tax paid (22 ) Shop refurbishment (14) (18) (6) (20 2) (26 4) (25 3) (164) (1 32) ( 120 ) Cash surplus (deficit...

Ngày tải lên: 20/06/2014, 20:20