Pearson Education Management Accounting for Decision Makers 10 ppt

... to explore how management accounting information can be used within a business to improve the quality of managers’ decisions. We also identify the characteristics that management accounting information ... 5 Introduction to management accounting LEARNING OUTCOMES Welcome to the world of management accounting! In this introductory chapter, we examine the role of management...

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...

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... 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 £36 a tonne; ... tonne for processing. A market price for X is not known and no minimum price has been agreed. The management is currently engaged in discussions over the minimum price that may...

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... cost for Buccaneers Ltd for next year is expected to be made up as follows: £000 Direct materials: Forming department 450 Machining department 100 Finishing department 50 Direct labour: Forming ... 4.8 M04_ATRI3622_06_SE_C04.QXD 5/29/09 10: 36 AM Page 111 CHAPTER 4 FULL COSTING 116 The cost of the job is as follows: ££ Direct labour: Preparation department (10 × 10) 100 .00 Machini...

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... of machine for which facilities exist to produce a maximum of 10 machines each week. To assist management in a decision on the price to charge for the new machine, two pieces of information have ... theoretical aspects of the subject before going on to look at some more practical issues, particu- larly the role of management accounting information in pricing decisions. Pricing C...

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... 53 Payments Trade payables (Note 1) – (32) (33) (34) (36) (31) Salaries and wages (10) (10) (10) (10) (10) (10) Electricity – – (10) – – (17) Other overheads (2) (2) (2) (2) (2) (2) Borrowings repayment ... 55 Payments Trade payables (Note 2) (30) (30) (31) (26) (35) (31) Salaries and wages (10) (10) (10) (10) (10) (10) Electricity – – (14) – – (9) Other overheads (2) (2) (2) (2) (2) (2) Va...

Ngày tải lên: 20/06/2014, 20:20

... the contribution is £40 a unit (that is, 100 − (£40 + £20)). If, therefore, 100 units of sales are lost, £4,000 (that is, 100 × £40) of contributions, and therefore profit, are forgone. This would be an alternative ... profit. Activity 7 .10 M07_ATRI3622_06_SE_C07.QXD 5/29/09 10: 38 AM Page 228 Accounting for control LEARNING OUTCOMES This chapter deals with the role of budgets in ma...

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... undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting? CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 318 LEARNING OUTCOMES When ... financial performance and position. This practice is referred to as ‘creative accounting and has been a major problem for accounting rule makers and for society genera...

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... 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 ... of accounting information to influence decisions. Relevance is regarded as a key characteristic of useful accounting information. p. 17 Relevant cost A cost that is relevant to a part...

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... price £ Materials Steel core: 10, 000 × £2 .10 21,000 Plastic: 10, 000 × 0 .10 × £0 .10 100 Labour Skilled: – Unskilled: 10, 000 × 5 /60 × £7.50 6,250 Minimum tender price 27,350 The local education authority (a) ... exploited by customers; 11.1 Chapter 11 10. 4 10. 3 10. 2 10. 1 Chapter 10 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS 478 Z03_ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43...

Ngày tải lên: 20/06/2014, 20:20