Fundamentals of Management Accounting for Decision Makers 6th edition 3 ppt
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 informationFigure 1.9 Management accounting information is required ... and the value of providingadditional management accounting informationFigure 1.6The benefits of management accounting information eventually decline. The cost of providinginformation, however, ... andreturn.What is management accounting? l All accounting must be useful for decision making and this requires a clear under-standing of for whom and for what purpose the information will be used.l Management...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... for maximising profit. 3. 4 3. 3 3. 2 3. 1Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers in Appendix D at the back of the book.The management ... yearAdministration and sellingVariable 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 performed in-house, could be ... and thefollowing results obtained:Example 3. 3‘M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 83 If we let t be the required number of units of output to achieve the target profit, thent...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... department (6 × £86 .34 ) 518.04Finishing department (5 × 34 . 63) 1 73. 151, 135 .89Full cost of the job 1,4 73. 89Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is ... the full cost of the repair is:£Direct materials 15Direct labour (3 × £16) 48 63 Overheads (3 × £10) 30 Full cost of the job 93 Example 4.1M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :35 AM Page 101 ... 65Comprehensive 16,000 120 90 3. 8CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS90M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 90 CHAPTER 4 FULL COSTING114A business consists of four cost centres:l...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 2,600 30 0 (700) 3 2,700 800 2,900 30 0 (200)4 3, 400 700 3, 200 30 0 2005 4,000 600 3, 500 30 0 5006 4,500 500 3, 800 30 0 7007 4,900 400 4,100 30 0 8008 5,200 30 0 4,400 30 0 8009 5,400 200 4,700 30 0 ... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... standard profit mark-up of 25 per cent of fullcost. Management is concerned by the lack of profit.Full cost for one unit of a product is calculated by charging overheads to each type of product...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... balance 30 30 30 25 25 25Purchases 30 31 26 35 31 32 Inventories used (30 ) (31 ) (31 ) (35 ) (31 ) (32 )Closing balance 30 30 25 25 25 25The opening and closing balances represent the amount of inventories, ... 57 53 51Cost of goods sold (32 ) (33 ) (35 ) (32 ) (30 ) (29)Salaries and wages (10) (10) (10) (10) (10) (10)Electricity (3) (3) (4) (5) (6) (6)Depreciation (3) (3) (3) (3) (3) (3) Other overheads ... budget for the six months ended 31 December is:July Aug Sept Oct Nov Dec£000 £000 £000 £000 £000 £000Opening balance 32 65 67 70 67 60Purchases 33 34 36 31 29 28Cash payments – (32 ) (33 ) (34 )...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... done.M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 220 Accounting for controlLEARNING OUTCOMESThis chapter deals with the role of budgets in management control. We thereforecontinue some of the ... FuelMiser consists of one of each component.The planned sales for the first seven months of the forthcoming accounting period, by channels of distribution and in terms of Fuel Miser units, ... Institute of Management Accountants and The Faculty of Finance and Management of the Institute of Chartered Accountants in England and Wales, Better Budgeting, March 2004.M06_ATRI3622_06_SE_C06.QXD...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... reasoning goes like this:£Amount available for immediate investment 27,778Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4Add Income for year 2 (20% × 33 ,33 4) 6,66740,001(The extra £1 is only ... column for 20 per cent and the row for one year. We find that the fac-tor is 0. 833 . This means that the PV of a cash flow of £1 receivable in one year is£0. 833 . So the present value of a cash flow of ... time 30 0.870 26.102 years’ time 30 0.756 22.68 3 years’ time 30 0.658 19.744 years’ time 30 0.572 17.165 years’ time 30 0.497 14.916 years’ time 30 0. 432 12.966 years’ time 30 0. 432 12.96NPV...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 400,000 0. 833 33 3,200Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100Less initial outlay (450,000)Net present value (12,700)Example 8 .3 ‘M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 2 93 So ... year’s time 30 0.909 27.272 years’ time 30 0.826 24.78 3 years’ time 30 0.751 22. 53 4 years’ time 30 0.6 83 20.495 years’ time 30 0.621 18. 63 6 years’ time 30 0.564 16.926 years’ time 30 0.564 ... results of the survey are set out below.Method Non-strategic projects Strategic projectsMean score Mean scoreNet present value 3. 6829 3. 9759Payback 3. 4268 3. 6098Internal rate of return 3. 32 93 3.70 73 Accounting...
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Management Accounting for Decision Makers 6th edition_1 pptx
... for maximising profit. 3. 4 3. 3 3. 2 3. 1Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers in Appendix D at the back of the book.The management ... 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 From the graph we can say that the fixed element of ... for a further 3 units of product B14 and 30 units of product B22.Activity 3. 13 What steps could be taken that might lead to a higher level of contribution for the busi-ness in Activity 3. 13? The...
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Management Accounting for Decision Makers 6th edition_3 pdf
... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... 0 3, 000 3, 000 (3, 000)1 2,900 2,900 2,900 1,100 1,100 4,100 1,100 (1,200)2 2,800 5,600 2,700 1,200 2,400 5,400 1 ,30 0 200 3 2,700 8,100 2,500 1 ,30 0 3, 900 6,900 1,500 1,2004 2,600 10,400 2 ,30 0 ... is very helpful for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision. Thesensitivity of the demand...
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