Pearson Education Management Accounting for Decision Makers 3 potx
Pearson Education Management Accounting for Decision Makers_1 doc
... 5/29/09 10 :33 AM Page x Summary 32 Key terms 34 References 34 Further reading 34 Review questions 35 Exercises 35 Relevant costs for decision making 37 Introduction 37 Learning outcomes 37 What ... performance measures 37 6Return on investment (ROI) 37 6Residual income (RI) 37 9Looking to the longer term 38 1Comparing performance 38 3EVA®revisited 38 3Self-assessment question 10.1 38 5Transfer ... structures 36 7Is divisionalisation a good idea? 36 9Measuring divisional profit 37 2Contribution 37 3Controllable profit 37 4Divisional profit before common expenses 37 4Divisional profit for the period 37 4Divisional...
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Pearson Education Management Accounting for Decision Makers_2 ppt
... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24‘ Management decisions requiring management accounting informationFigure 1.9 Management accounting information is required ... features is set out in Figure 1.8. Management accounting as an information system MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM21‘The management accounting information systemFigure 1.8There ... it improves the quality of thedecisions made.CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 30 M01_ATRI3622_06_SE_C01.QXD 5/29/09 3: 29 PM Page 30 accounting information, yet virtually all...
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Pearson Education Management Accounting for Decision Makers_3 potx
... yearAdministration and sellingVariable 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 performed in-house, could be ... per unit − Variable cost per unit)Activity 3. 7M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 66 The straight line for variable cost on Figure 3. 3 implies that this type of cost will bethe ... two (C and D) are incorporated, as components, into another of the 3. 7 3. 6 3. 5EXERCISES 89M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 89 We saw in the previous chapter that cost represents...
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Pearson Education Management Accounting for Decision Makers_4 pptx
... 11,600 3, 867 4, 833 2,417 4 83 Cost centre overheads 17,400 4,067 10,0 73 2,597 6 63 Reapportion GA cost by number of staff (including the indirect workers) 202 288 1 73 (6 63) 17,400 4,269 10 ,36 1 2,770 ... department (6 × £86 .34 ) 518.04Finishing department (5 × 34 . 63) 1 73. 151, 135 .89Full cost of the job 1,4 73. 89Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is ... is:£Direct materials 15Direct labour (3 × £16) 48 63 Overheads (3 × £10) 30 Full cost of the job 93 Example 4.1M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :35 AM Page 101 Multi-product businesses...
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Pearson Education Management Accounting for Decision Makers_5 pptx
... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... E., Management Accounting, 5th edn,Prentice Hall, 2007, chapter 3. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ... follows:Overheads £Set-up cost 73, 200Special part handling cost 60,000Customer invoicing cost 29,000Material handling cost 63, 000Other overheads 108,000 33 3,200Example 5 .3 M05_ATRI3622_06_SE_C05.QXD...
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Pearson Education Management Accounting for Decision Makers_6 ppt
... £000 £000 £000 £000Opening balance 30 30 31 26 35 31 Purchases 30 31 26 35 31 32 Cash payment (30 ) (30 ) (31 ) (26) (35 ) (31 )Closing balance 30 31 26 35 31 32 The opening and closing balances ... 55 60 55 53 Cost of goods sold (30 ) (31 ) (31 ) (35 ) (31 ) (32 )Salaries and wages (10) (10) (10) (10) (10) (10)Electricity (5) (5) (4) (3) (3) (3) Depreciation (3) (3) (3) (3) (3) (3) Other overheads ... budget for the six months ended 31 December is:July Aug Sept Oct Nov Dec£000 £000 £000 £000 £000 £000ReceiptsTrade receivables 53 57 59 62 57 53 PaymentsTrade payables (Note 1) – (32 ) (33 ) (34 )...
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Pearson Education Management Accounting for Decision Makers_7 pdf
... 22,400Activity 7. 13 M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 230 In the next chapter we shall look in some detail at how budgets can be adapted for use as devices for exercising management ... 7.14‘M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 233 Labour variancesDirect labour variances are similar in form to those for direct materials. The total directlabour variance for May was ... certainly other reasons thatmay lead actual performance to deviate from budgeted performance.Reasons for adverse variancesREASONS FOR ADVERSE VARIANCES 233 We can see that, whilst flexible budgeting...
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Pearson Education Management Accounting for Decision Makers_10 ppt
... Cash tax (25%) (1 23. 8) ( 136 .1) (149.8) (164.7) (181.2) (181.2)Operating profit 37 1.2 408.4 449.2 494.1 5 43. 5 5 43. 5after cash taxLessANCAI* (30 .0) (33 .0) (36 .3) (39 .9) ( 43. 9) –AWCI†(15.0) ... calculation will be as follows:Year 1 Year 2 Year 3 Year 4 Year 5 After Year 5£m £m £m £m £m £mSales revenue 3, 300.0 3, 630 .0 3, 9 93. 0 4 ,39 2 .3 4, 831 .5 4, 831 .5Operating profit (15%) 495.0 544.5 599.0 ... ( 150,871) ( 139 ,7 93) EVA®64,410 25,786Improvement in EVA® 38 ,624Source: www.wholefoodsmarket.com.M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 35 4 Strategic management accounting is...
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Pearson Education Management Accounting for Decision Makers_13 doc
... of trade receivables (£4m × 70 /36 5) 767,1 23 New level of trade receivables: £2m × 80 /36 5 438 ,35 6£2m × 30 /36 5 164 ,38 4 602,740Reduction in trade receivables 164 ,38 3Costs and benefits of policyCost ... 13, 820Raw materials (3, 840) (3, 360) (1,400 kg) (3, 420) (1,425 kg)Labour (3, 200) (2,800) (35 0 hr) (2,690) (34 5 hr)Fixed overheads (4,800) (4,800) (4,900)Operating profit 4,160 3, 040 2,810£Sales ... (1,500/5,000) 168 (3, 500/5,000)General production 260 Machine hours 182 (35 0/500) 78 (150/500)Total 1,000 36 5 635 The overheads per unit are:Basic: = £9. 13 Super: = £ 63. 50£ 635 ,00010,000 36 5,00040,0005.1Chapter...
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Pearson Education Management Accounting for Decision Makers_14 ppt
... 12Taxation 25116 150 209 230 250 282Cash flow (16) (50) (69) (50) (30 ) (22)Opening balance (68) (84) ( 134 ) (2 03) (2 53) (2 83) Closing balance (84) ( 134 ) (2 03) (2 53) (2 83) (30 5)Notes:1 Sales receipts ... in terms of contribution and, therefore, profit. 3. 4 3. 3 3. 2 3. 1Chapter 3 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS472Z 03_ ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43 AM Page 472 ‘Usually this is done ... figureDepreciation/finance 93, 600 dittoOther 32 ,400 ditto186,000 (per patient = £56 .36 (that is £186,000 /3, 300))Total (second six months) 36 7,500 (per patient = £111 .36 (that is £56 .36 + £55.00))(b) For the...
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