Pearson Education Management Accounting for Decision Makers 6 ppt

... question. A01_ATRI 362 2_ 06_ SE_A01.QXD 5/29/09 10:33 AM Page xx Measuring performance 366 Introduction 366 Learning outcomes 366 Divisionalisation 367 Why do businesses divisionalise? 367 Types of divisions 367 Divisional ... both the role of the management accountant and the type of information provided by management accounting systems. M01_ATRI 362 2_ 06_ SE_C01.QXD 5/29/09...

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... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Management accounting information is required ... legal compulsion for businesses to produce management How useful is management accounting information? CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 16 Main us...

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... £000 Sales revenue 534 254 183 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 that ... RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI 362 2_ 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 quanti...

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... 130 52 39 26 13 Machine insurance 10 Machine depreciation 120 Machine hours 130 26 78 26 – 67 0 205.5 254.5 127 83 Admin. Direct labour 39.84 26. 56 16. 6 (83) 67 0 245.34 281. 06 143 .6 – Note: The ... £34 .63 £2,770,000 500 × 160 £10, 361 ,000 120,000 £4, 269 ,000 60 0 × 160 Activity 4.11 ‘ M04_ATRI 362 2_ 06_ SE_C04.QXD 5/29/09 10: 36 AM Page 115 Now let us consider Real Wor...

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... 5.8 ‘ M05_ATRI 362 2_ 06_ SE_C05.QXD 5/29/09 4:22 PM Page 161 Planned overheads are as follows: Machine Fitting Canteen Machine Total shop section maintenance section Allocated overheads £27 ,66 0 £19,470 £ 16, 600 ... £1 56. 80 Activity 5.9 M05_ATRI 362 2_ 06_ SE_C05.QXD 5/29/09 4:22 PM Page 163 CHAPTER 5 COSTING AND PRICING IN A COMPETITIVE ENVIRONMENT 1 46 REAL WORLD 5.3 ABC in prac...

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... project’, BPM Forum, 2008. The accuracy of revenue budgets for 2007 Figure 6. 6 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 191 Setting strategic plans is typically a major exercise performed ... customers are given a month in which to pay for their purchases. So, December sales will be paid for in January, and so on. Example 6. 1 ‘ M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/...

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... information a banker would require from Prolog Ltd before granting additional overdraft facilities for the anticipated expansion of sales. 6. 7 CHAPTER 6 BUDGETING 214 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD ... price. 6. 5 6. 4 CHAPTER 6 BUDGETING 212 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 212 l The participation of managers in setting their targets tends to improve m...

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... value £m @ 10% £m 1 3 26. 2 0.909 2 96. 5 2 358.9 0.8 26 2 96. 5 3 394.7 0.751 2 96. 4 4 434.2 0 .68 3 2 96. 6 5 477 .6 0 .62 1 2 96. 6 Terminal value: 543.5/0.10 (see Note) 5,435.0 0 .62 1 3,375.1 Total business value ... September 20 06 25 September 2005 $000 $000 NOPAT 215,281 165 ,579 Capital cost ( 150,871) ( 139,793) EVA ® 64 ,410 25,7 86 Improvement in EVA ® 38 ,62 4 Source: www.w...

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... 5 ,60 0 6, 000 6, 000 6, 000 8,800 9 ,60 0 10,400 11 ,60 0 12,000 12,000 Issues to production (4,000) (4,800) (4,800) (5 ,60 0) (6, 000) (6, 000) Closing inventories 4,800 4,800 5 ,60 0 6, 000 6, 000 6, 000 6. 1 Chapter ... of trade receivables (£4m × 70/ 365 ) 767 ,123 New level of trade receivables: £2m × 80/ 365 438,3 56 £2m × 30/ 365 164 ,384 60 2,740 Reduction in trade receivabl...

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... 27,000 26, 460 Raw materials (7,500) (8,100) (2,700 kg) (8,770) (2,830 kg) Labour (6, 250) (6, 750) (67 5 hr) (6, 885) (65 0 hr) Fixed overheads (6, 000) (6, 000) (6, 350) Operating profit 5,250 6, 150 4,455 £ Sales ... £ 16 = 8,000 300 @ £12 = 3 ,60 0 16, 400 Ticket revenue at 50 per cent capacity for 20 performances: (£ 16, 400 × 50% × 20) £ 164 ,000 Touring company ticket sales: Total...

Ngày tải lên: 20/06/2014, 20:20