Pearson Education Management Accounting for Decision Makers 5 pptx
Pearson Education Management Accounting for Decision Makers_1 doc
... questions 253
Exercises 253
Making capital investment decisions 257
Introduction 257
Learning outcomes 257
The nature of investment decisions 258
Investment appraisal methods 259
Accounting rate ... of decisions 45
Self-assessment question 2.1 46
Summary 47
Key terms 48
Further reading 48
Review questions 49
Exercises 49
Cost–volume–profit analysis 55
Introduction 55
Learning outc...
Pearson Education Management Accounting for Decision Makers_2 ppt
... 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 inf...
Pearson Education Management Accounting for Decision Makers_3 potx
... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0
of baskets)
££££££
Contribution* 1,000 2,000 3,000 3 ,50 0 7,000 10 ,50 0
Fixed cost (50 0 ) (50 0 ) (50 0 ) ( 3,000 ) ( 3,000 ) (3,000 )
Profit 50 0 1 ,50 0 2 ,50 0 50 0 ... revenue (50 0 × £14) 7,000 7,000
Materials (50 0 × £2) (1,000) (1,000)
Labour (50 0 × 1 × £10) (5, 000)
(50 0 ×
1
/2 × £10) (2 ,50 0)
Fixed cost (50 0 ) (3,000)
( 6 ,50...
Pearson Education Management Accounting for Decision Makers_4 pptx
... Staff time 50 7 .5 37 .5 5 –
Rent/rates 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 2 05. 5 254 .5 127 83
Admin. ... businesses (91) 75 25
Service and retail businesses ( 85) 49 51
For the manufacturers, the 75 per cent direct cost was, on average, made up as follows:
Per cent
Direct ma...
Pearson Education Management Accounting for Decision Makers_5 pptx
... 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, ... must be
£112 + £44.80 = £ 156 .80
Activity 5. 9
M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 163
CHAPTER 5 COSTING AND PRICING IN A COMPETITIVE ENVIRONMENT
146
REAL WO...
Pearson Education Management Accounting for Decision Makers_6 ppt
... £000 £000 £000
Opening balance 60 52 55 55 60 55
Sales revenue 52 55 55 60 55 53
Cash receipts (60) (52 ) (55 ) (55 ) (60) (55 )
Closing balance 52 55 55 60 55 53
The opening and closing balances ... £000 £000 £000
Sales revenue 52 55 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...
Pearson Education Management Accounting for Decision Makers_7 pdf
... July
Manufacturers 4,000 4,000 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0
Retail, and so on 2,000 2,700 3,200 3,000 2,700 2 ,50 0 2,400
6,000 6,700 7,700 7 ,50 0 7,200 7,000 6,900
The following further information is available:
1 ... FROM BUDGET
2 25
‘
‘
‘
Using the figures in Activity 7.4, what is the sales price variance for June?
The sales price variance for June is £1 ,50 0 (adverse) (t...
Pearson Education Management Accounting for Decision Makers_10 ppt
... 296 .5
2 358 .9 0.826 296 .5
3 394.7 0. 751 296.4
4 434.2 0.683 296.6
5 477.6 0.621 296.6
Terminal value: 54 3 .5/ 0.10 (see Note) 5, 4 35. 0 0.621 3,3 75. 1
Total business value 4, 857 .7
Note: After Year 5 ... 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% ) 4 95. 0 54 4 .5 599.0 658 .8 724....
Pearson Education Management Accounting for Decision Makers_13 doc
... 50 0 600 600 700 750 750
Purchases
(balance figure) 600 600 700 750 750 750
1,100 1,200 1,300 1, 450 1 ,50 0 1 ,50 0
Issues to production
(from question) (50 0) (600) (600) (700) ( 750 ) ( 750 )
Closing inventories
(next ... 260 Machine hours 182 ( 350 /50 0) 78 ( 150 /50 0)
Total 1,000 3 65 6 35
The overheads per unit are:
Basic: = £9.13
Super: = £63 .50
£6 35, 000
10,000
£3 65, 000
40,...
Pearson Education Management Accounting for Decision Makers_14 ppt
... 2) – – 4,000 5, 500 7,000 8 ,50 0
4,000 5, 500 11,000 14,000 18,000 19 ,50 0
Payments
Purchases
(Note 3) – 29,000 9, 250 11 ,50 0 13, 750 17 ,50 0
Overheads 50 0 50 0 50 0 50 0 650 650
Wages 900 900 900 900 900 ... £
Total 154 ,482 64,316 58 , 452 56 ,000 34,000
Personnel Specified 18,700 (55 %) 3,400 (10%) 6,800 (20%) 5, 100 ( 15% ) (34,000)
173,182 67,716 65, 252 61,100 –
Engineeri...
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