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...
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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 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...
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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...
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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...
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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...
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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...
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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...
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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....
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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,...
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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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