Pearson Education Management Accounting for Decision Makers 4 pptx

Pearson Education Management Accounting for Decision Makers_1 doc

... overdrafts 43 9Managing trade payables 43 9Taking advantage of cash discounts 44 0Controlling trade payables 44 1Summary 44 2Key terms 44 4Further reading 44 4Review questions 44 5Exercises 44 5Appendix ... 239The 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 sets the standards? 244 7CONTENTSixA01_ATRI3622_06_SE_A01.QXD ... 42 9Managing cash 43 1Why hold cash? 43 1How much cash should be held? 43 2Controlling the cash balance 43 3Cash budgets and managing cash 43 4The operating cash cycle 43 4Cash transmission 43 8Bank overdrafts...

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 ... legal compulsion for businesses to produce management How useful is management accounting information? CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 16Main users of accounting information relating...

Pearson Education Management Accounting for Decision Makers_3 potx

... £000Sales revenue 5 34 2 54 183 97Variable cost ( 344 ) (167 ) (117) (60)Contribution 190 87 66 37Fixed 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 only for £36a tonne; ... of sales 500 500BEP 250 42 9Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14% Margin of safety 14 − 7 14 14 − 12 14 ContributionSales revenueMARGIN...

Pearson Education Management Accounting for Decision Makers_4 pptx

... (10 × 44 .47 ) 44 4.70Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.151,135.89Full cost of the job 1 ,47 3.89Activity 4. 11 continuedThe manufacturing cost for Buccaneers ... cost (9 × £6) 54. 00Direct materials ( 40 + £9 + 4) 53.00Overheads:Forming (4 × £8.18) 32.72Machining (4 × £ 14. 05) 56.20Finishing (1 × £11 .49 ) 11 .49 100 .41 Full cost 207 .41 £ 143 ,6005,000£281,06015,000£ 245 , 340 5,000£ 143 ,600£(75,000/6)£281,060£(120,000/6)£ 245 , 340 £(180,000/6)Activity ... 207 .41 £ 143 ,6005,000£281,06015,000£ 245 , 340 5,000£ 143 ,600£(75,000/6)£281,060£(120,000/6)£ 245 , 340 £(180,000/6)Activity 4. 12 continuedM 04_ ATRI3622_06_SE_C 04. QXD 5/29/09 10:36 AM Page 118 MULTI-PRODUCT...

Pearson Education Management Accounting for Decision Makers_5 pptx

... long-runbreak-even selling price. Why is this said, and what does it mean? 4. 4 4. 3 4. 2 4. 1Exercises 4. 4 to 4. 8 are more advanced than 4. 1 to 4. 3. Answers to those exercises withcoloured numbers can be found ... the profit for eachpound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on thejob must be£0 .40 × 112 = 44 .80This means that the target price for the job ... 72,000 0.10 6.00Special part 12,000 48 ,000 1.00 4. 00Customer invoices 5,000 24, 000 0 .42 2.00Material handling 3,000 60,000 0.25 5.00Other overheads 48 ,000 60,000 4. 00 5.00Total overheads 5.77...

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Pearson Education Management Accounting for Decision Makers_6 ppt

... 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 5Notes:1 There will ... 3) 12 30 40 27 44 57Closing balance 30 40 27 44 57 60Notes:1 The cash receipts from trade receivables lag a month behind sales because customers are givena month in which to pay for their ... Banker, R., Kaplan, R. and Young, S. M., Management Accounting, 5th edn, PrenticeHall, 2007, chapters 4, 5, 6 and 9.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007,...

Pearson Education Management Accounting for Decision Makers_7 pdf

... JulyManufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 06,000 6,700 7,700 7,500 7,200 7,000 6,900The following further information is available:1 ... 100,000 105,000 1 04, 300Raw 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 overheads (20,000) (20,000) (19 ,40 0)Operating ... statements for Baxter Ltd for themonth of July:Budget ActualOutput 1,000 units 1,050 units(production and sales)££Sales revenue 100,000 1 04, 300Raw materials (40 ,000) (40 ,000 metres) (41 ,200) (40 ,500...

Pearson Education Management Accounting for Decision Makers_10 ppt

... 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 .5after cash taxLessANCAI* (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 £mSales revenue 3,300.0 3,630.0 3,993.0 4, 392.3 4, 831.5 4, 831.5Operating profit (15%) 49 5.0 544 .5 599.0 658.8 7 24. 7 7 24. 7Less Cash tax ... 296.52 358.9 0.826 296.53 3 94. 7 0.751 296 .4 4 43 4.2 0.683 296.65 47 7.6 0.621 296.6Terminal value: 543 .5/0.10 (see Note) 5 ,43 5.0 0.621 3,375.1Total business value 4, 857.7Note: After Year 5...

Pearson Education Management Accounting for Decision Makers_13 doc

... 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 mustbe rendered ... 16,000 14, 000 13,820Raw 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)Operating proﬁt 4, 160 3, 040 ... variance (4, 160 − 3, 040 ) (1,120) (A)Sales price variance ( 14, 000 − 13,820) (180) (A)Materials price variance (1 ,42 5 × 2 .40 ) − 3 ,42 0 0Materials usage variance [(3,500 × 0 .4) − 1 ,42 5] × £2 .40 (60)...

Pearson Education Management Accounting for Decision Makers_14 ppt

... for each performance for a full house:£200 @ £22 = 4, 400500 @ £ 14 = 7,000300 @ £10 = 3,000 14, 400£Ticket revenues (£ 14, 400 × 10 × 50%) 72,000(£ 14, 400 × 15 ×2/3 × 50%) 72,000 144 ,000Net ... havea sales value of 43 6,380 (that is, 7,273 × £60).3 .4 Chapter 32.7APPENDIX D SOLUTIONS TO SELECTED EXERCISES 48 4Z 04_ ATRI3622_06_SE_APP4.QXD 5/29/09 10 :43 AM Page 48 4 3 Internal business ... £Total 1 54, 482 64, 316 58 ,45 2 56,000 34, 000Personnel Speciﬁed 18,700 (55%) 3 ,40 0 (10%) 6,800 (20%) 5,100 (15%) ( 34, 000)173,182 67,716 65,252 61,100 –Engineering Speciﬁed 12,220 (20%) 27 ,49 5 (45 %)...

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