Pearson Education Management Accounting for Decision Makers 7 pdf

... profit 372 Contribution 373 Controllable profit 374 Divisional profit before common expenses 374 Divisional profit for the period 374 Divisional performance measures 376 Return on investment (ROI) 376 Residual ... with PP 2 67 Net present value (NPV) 269 Interest lost 270 Risk 270 Inflation 272 What will a logical investor do? 272 Using discount tables 275 The discount rate and the...

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 inf...

Ngày tải lên: 20/06/2014, 20:20

... contribution to make decisions – marginal analysis USING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS 77 REAL WORLD 3 .7 Break-even analysis in practice A survey of management accounting practice ... clothes clothes £000 £000 £000 £000 Sales revenue 534 254 183 97 Variable cost (344 ) (1 67 ) (1 17) (60) Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46...

Ngày tải lên: 20/06/2014, 20:20

... 3,8 67 4,833 2,4 17 483 Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663 Reapportion GA cost by number of staff (including the indirect workers) 202 288 173 (663) 17, 400 4,269 10,361 2 ,77 0 ... product costing systems in UK organisations’, Management Accounting Research, December 20 07, pp. 399 – 424. A more extensive recent survey of management accounting practice in...

Ngày tải lên: 20/06/2014, 20:20

... E., Management Accounting, 5th edn, Prentice Hall, 20 07, chapter 3. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 3, 4 and 5. Hilton, R., Managerial Accounting, ... 22.00 Total cost per unit 43 .77 74 .00 The return on sales is calculated as follows: Standard Deluxe £ per unit £ per unit Selling price 65.00 87. 00 Total cost (see above) 43 .77...

Ngày tải lên: 20/06/2014, 20:20

... R. and Young, S. M., Management Accounting, 5th edn, Prentice Hall, 20 07, chapters 4, 5, 6 and 9. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 10 and 11. Hilton, ... payments (42) (42) (68) (38) ( 47) (52) Cash surplus/(deficit) for the month 18 10 (13) 17 13 3 Opening balance (Note 3) 12 30 40 27 44 57 Closing balance 30 40 27 44 57 60 N...

Ngày tải lên: 20/06/2014, 20:20

... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,400 6,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900 The following further information is available: 1 There will be inventories of finished units at 1 January of 7, 000 ... Figure 7. 9. CHAPTER 7 ACCOUNTING FOR CONTROL 240 Relationship between the level of performance and the perceived degree of budget difficulty Figure 7. 9 At a low level of b...

Ngày tải lên: 20/06/2014, 20:20

... 296.5 2 358.9 0.826 296.5 3 394 .7 0 .75 1 296.4 4 434.2 0.683 296.6 5 477 .6 0.621 296.6 Terminal value: 543.5/0.10 (see Note) 5,435.0 0.621 3, 375 .1 Total business value 4,8 57. 7 Note: After Year 5 there ... undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting? CHAPTER 9 STRATEGIC MANAGEMENT ACCOUN...

Ngày tải lên: 20/06/2014, 20:20

... to the maximum extent. p. 179 Management accounting The measuring and reporting of accounting information for the managers of a business. p. 15 Management accounting information system The system ... 600 600 70 0 75 0 75 0 Purchases (balance figure) 600 600 70 0 75 0 75 0 75 0 1,100 1,200 1,300 1,450 1,500 1,500 Issues to production (from question) (500) (600) (600) (70 0) (...

Ngày tải lên: 20/06/2014, 20:20

... (20 + 14 + 12 + 3)] = 12 ,72 7 radios. These would have a sales value of 76 3,620 (that is, 12 ,72 7 × £60). (b) The margin of safety is 7, 273 radios (that is, 20,000 − 12 ,72 7). This margin would have a ... 5,400 (production and sales) ££ £ Sales revenue 25,000 27, 000 26,460 Raw materials (7, 500) (8,100) (2 ,70 0 kg) (8 ,77 0) (2,830 kg) Labour (6,250) (6 ,75 0) ( 675 hr) (6,885) (650 h...

Ngày tải lên: 20/06/2014, 20:20