Fundamentals of Management Accounting for Decision Makers 6th edition 2 pot
Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf
... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Management accounting information is required ... management accounting information should be material and the benefits of providing the information should outweigh the costs. M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... 12 27 Expenses 3 2 2 7 Allocated fixed cost 6 15 12 33 Total cost 24 27 31 82 Profit 15 2 2 19 Sales revenue 39 29 33 101 The amount of labour likely to be available amounts to 20 ,000. All of ... are logical. 2. 6 CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 At lower volumes of activity, the rent cost s...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... (£77,000 /22 ,000)) (4 ,20 0) Total incurred last year ( 32, 000) Testing cost (1,000) Total cost (33,000) This year’s profit from the software 12, 000 l The software needs to be shown as an asset of the ... £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41 Full cost 20 7.41 £143,600 5,000 28 1,060 15,000 24 5,340 5,000 £143,600 £(75,000/6) 28 1,060 £( 12...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 3,000 (3,000) 1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 0 3 2, 700 8,100 2, 500 1,300 3,900 6,900 1,500 1 ,20 0 4 2, 600 10,400 2, 300 1,400 5,600 ... 17,400 2, 500 20 0 9 2, 100 18,900 1,300 1,900 17,100 20 ,100 2, 700 (1 ,20 0) 10 2, 000 20 ,000 1,100 2, 000 20 ,000 23 ,000 2, 900 (3,000) An output of...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... (2) (2) (2) (2) Total expenses (50) (51) (54) ( 52) (51) (50) Profit for the month 788 521 The business will continue to allow all of its customers one month’s credit. Activity 6.11 M06_ATRI3 622 _06_SE_C06.QXD ... 30 30 30 25 25 25 Purchases 30 31 26 35 31 32 Inventories used (30) (31) (31) (35) (31) ( 32) Closing balance 30 30 25 25 25 25 The opening and closing balances r...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m) Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs) Fixed overheads (20 ,000) (20 ,000) (19,400) Operating profit 20 ,000 22 ,000 22 ,400 Activity ... done. M07_ATRI3 622 _06_SE_C07.QXD 5 /29 /09 10:38 AM Page 22 0 Accounting for control LEARNING OUTCOMES This chapter deals with the role of budgets in management con...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... reading References CHAPTER 7 ACCOUNTING FOR CONTROL 25 2 Feedback control p. 21 9 Feedforward control p. 21 9 Flexing the budget p. 22 1 Flexible budget p. 22 2 Sales volume variance p. 22 3 Adverse variance p. 22 3 Favourable ... 20 ,000 inflow for year 1 for the Billingsgate project. For year 2 the calculation would be: PV of year 2 cash flow (that is, £40,000) = £40,00...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 21 .2 1 92. 2 3.6 650 21 .9 20 5.6 3.5 ‘ M08_ATRI3 622 _06_SE_C08.QXD 5 /29 /09 3:31 PM Page 29 5 (d) Discuss the validity of using the net present value method in making investment decisions for a professional ... INVESTMENT DECISIONS 310 Accounting rate of return (ARR) p. 26 1 Payback period (PP) p. 26 5 Net present value (NPV) p. 26 9 Risk p. 27 0 Risk premium p. 27 2 I...
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Management Accounting for Decision Makers 6th edition_1 pptx
... 12 27 Expenses 3 2 2 7 Allocated fixed cost 6 15 12 33 Total cost 24 27 31 82 Profit 15 2 2 19 Sales revenue 39 29 33 101 The amount of labour likely to be available amounts to 20 ,000. All of ... that they are logical. 2. 6 CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 If we let t be the required number o...
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Management Accounting for Decision Makers 6th edition_3 pdf
... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours £333 ,20 0 54,000 £333 ,20 0 [( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ] Total overheads Number of labour hours ‘ M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 3,000 (3,000) 1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 0 3 2, 700 8,100 2, 500 1,300 3,900 6...
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