Pearson Education Management Accounting for Decision Makers 15 ppt
Pearson Education Management Accounting for Decision Makers_1 doc
... 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...
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
... 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 be charged for Product ... the cur-
rent circumstances. Management wants to know the relevant cost per tonne for Product X so
as to provide a basis for negotiating a profitable selling price for the pro...
Pearson Education Management Accounting for Decision Makers_4 pptx
... 173 .15
1,135.89
Full cost of the job 1,473.89
Activity 4.11 continued
The manufacturing cost for Buccaneers Ltd for next year is expected to be made up as
follows:
£000
Direct materials:
Forming ... cost information may be
used for four main purposes. Now that we have seen how full cost is deduced, let us
consider in more detail how this information may be used.
l Pricing and output d...
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, ... 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.
Pricin...
Pearson Education Management Accounting for Decision Makers_6 ppt
... 138
Cost pool p. 138
Total life-cycle costing 150
Target costing p. 151
Quality costs p. 152
Kaizen costing p. 153
Benchmarking p. 153
Elasticity of demand p. 155
Full cost (cost-plus) pricing p. 163
Marginal ... current man-
agement performance is compared with some yardstick. What is wrong with compar-
ing actual performance with past performance, or the performance of others, i...
Pearson Education Management Accounting for Decision Makers_7 pdf
... a manager is informed that the performance in May was below the budgeted
level, it is quite likely that the performance for June will be below target as well.
Reports on the performance in May ... budget for Prolog Ltd showing the cash balance or required overdraft for
the six months ending 30 June.
(b) State briefly what further information a banker would require from Prolog Ltd before...
Pearson Education Management Accounting for Decision Makers_10 ppt
... 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 ... strategic management accounting.
l Explain how management accounting information can help a business gain a
better understanding of its competitors and customers.
l Des...
Pearson Education Management Accounting for Decision Makers_13 doc
... 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 ... them
when they occur. p. 152
Relevance The ability of accounting information to influence decisions. Relevance is
regarded as a key characteristic of useful accounting information...
Pearson Education Management Accounting for Decision Makers_14 ppt
... 3,600
16,400
Ticket revenue at 50 per cent capacity for 20 performances:
(£16,400 × 50% × 20) £164,000
Touring company ticket sales:
Total revenue for each performance for a full house:
£
200 @ £22 = 4,400
500 ... relevant to reporting the productive effort for a period.
This measure of effort may have only a tenuous relationship to cash flows for a period. The
conventions of accou...
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