Pearson Education Management Accounting for Decision Makers 4 pptx

... overdrafts 43 9 Managing trade payables 43 9 Taking advantage of cash discounts 44 0 Controlling trade payables 44 1 Summary 44 2 Key terms 44 4 Further reading 44 4 Review questions 44 5 Exercises 44 5 Appendix ... 239 The impact of management style 241 Failing to meet the budget 242 Self-assessment question 7.1 243 Standard quantities and costs 244 Setting standards 244 Who...

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 ... features is set out in Figure 1.8. Management accounting as an information system MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM 21 ‘ The management accounting in...

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... £000 Sales revenue 5 34 2 54 183 97 Variable cost ( 344 ) (167 ) (117) (60) Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46 ) (46 ) Profit/(loss) 52 41 20 (9) Now it is obvious ... RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI3622_06_SE_C02.QXD 5/29/09 10: 34 AM Page 54 tonne. If the business were to dispose of the material, it could sell any quantity but o...

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... (10 × 44 .47 ) 44 4.70 Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.15 1,135.89 Full cost of the job 1 ,47 3.89 Activity 4. 11 continued The manufacturing cost for Buccaneers ... cost (9 × £6) 54. 00 Direct materials ( 40 + £9 + 4) 53.00 Overheads: Forming (4 × £8.18) 32.72 Machining (4 × £ 14. 05) 56.20 Finishing (1 × £11 .49 ) 11 .49 100 .41 Ful...

Ngày tải lên: 20/06/2014, 20:20

... long-run break-even selling price. Why is this said, and what does it mean? 4. 4 4. 3 4. 2 4. 1 Exercises 4. 4 to 4. 8 are more advanced than 4. 1 to 4. 3. Answers to those exercises with coloured numbers can be found ... the profit for each pound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on the job must be £0 .40 × 112 = 44 .80 This means that...

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... 2) Total payments (12) (44 ) (55) (46 ) (48 ) (191) Cash surplus for the month 41 13 4 16 9 (138) Opening balance 60 101 1 14 118 1 34 143 Closing balance 101 1 14 118 1 34 143 5 Notes: 1 There will ... 3) 12 30 40 27 44 57 Closing balance 30 40 27 44 57 60 Notes: 1 The cash receipts from trade receivables lag a month behind sales because customers are given a month in which to...

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... July Manufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500 Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 0 6,000 6,700 7,700 7,500 7,200 7,000 6,900 The following further information is available: 1 ... 100,000 105,000 1 04, 300 Raw materials (40 ,000) (42 ,000) (42 ,000 m) (41 ,200) (40 ,500 m) Labour (20,000) (21,000) (2,625 hrs) (21,300) (2,600 hrs) Fixed over...

Ngày tải lên: 20/06/2014, 20:20

... tax (25%) (123.8) (136.1) ( 149 .8) (1 64. 7) (181.2) (181.2) Operating profit 371.2 40 8 .4 449 .2 49 4.1 543 .5 543 .5 after cash tax Less ANCAI* (30.0) (33.0) (36.3) (39.9) (43 .9) – AWCI † (15.0) (16.5) ... Year 2 Year 3 Year 4 Year 5 After Year 5 £m £m £m £m £m £m Sales revenue 3,300.0 3,630.0 3,993.0 4, 392.3 4, 831.5 4, 831.5 Operating profit (15%) 49 5.0 544 .5 599.0 658.8 7...

Ngày tải lên: 20/06/2014, 20:20

... break-even point, if only the Alpha service were rendered, would be: = =4, 445 units (a year) (Strictly it is 4, 444 .44 but 4, 445 is the smallest number of units of the service that must be rendered ... 16,000 14, 000 13,820 Raw materials (3, 840 ) (3,360) (1 ,40 0 kg) (3 ,42 0) (1 ,42 5 kg) Labour (3,200) (2,800) (350 hr) (2,690) ( 345 hr) Fixed overheads (4, 800) (4, 800) (4, 900) Opera...

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... for each performance for a full house: £ 200 @ £22 = 4, 400 500 @ £ 14 = 7,000 300 @ £10 = 3,000 14, 400 £ Ticket revenues (£ 14, 400 × 10 × 50%) 72,000 (£ 14, 400 × 15 × 2 /3 × 50%) 72,000 144 ,000 Net ... have a sales value of 43 6,380 (that is, 7,273 × £60). 3 .4 Chapter 3 2.7 APPENDIX D SOLUTIONS TO SELECTED EXERCISES 48 4 Z 04_ ATRI3622_06_SE_APP4.QXD 5/29/09 10 :43 AM Page 48...

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