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 information Figure 1.9 Management accounting information is required ... and the value of providing additional management accounting information Figure 1.6 The benefits of management accounting information eventually decline. The cost...
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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. 1 Exercises 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 ... year Administration and selling Variable 3 per radio Fixed £60,000 per year 3. 4 3. 3 3. 2 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M 03_ ATRI3622_06_SE_C 03. QXD...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... department (6 × £86 .34 ) 518.04 Finishing department (5 × 34 . 63) 1 73. 15 1, 135 .89 Full cost of the job 1,4 73. 89 Activity 4.11 continued The manufacturing cost for Buccaneers Ltd for next year is ... the full cost of the repair is: £ Direct materials 15 Direct labour (3 × £16) 48 63 Overheads (3 × £10) 30 Full cost of the job 93 Example 4.1 M04_ATRI3622_06_SE_C04.QXD 5...
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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 0 200 5 4,000 600 3, 500 30 0 500 6 4,500 500 3, 800 30 0 700 7 4,900 400 4,100 30 0 800 8 5,200 30 0 4,400 30 0 800 9 5,400 200 4,700 30 0 ... batches Other Labour 24,000 30 ,000 54,000 108,000 2 overheads hours 33 3,200 54,000 33 3,200 [(12,000 × 2) + (12,000 × 2 1 /2)] Total overheads Number of labour...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... balance 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 represent the amount of inventories, ... 57 53 51 Cost 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)...
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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 control LEARNING OUTCOMES This chapter deals with the role of budgets in management control. We therefore continue some of the ... Fuel Miser 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 te...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... reasoning goes like this: £ Amount available for immediate investment 27,778 Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4 Add Income for year 2 (20% × 33 ,33 4) 6,667 40,001 (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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 400,000 0. 833 33 3,200 Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100 Less 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 27.27 2 years’ time 30 0.826 24.78 3 years’ time 30 0.751 22. 53 4 years’ time 30 0.6 83 20.49 5 years’ time 30 0.621 18. 63 6 years’ time 30 0.564 16...
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Management Accounting for Decision Makers 6th edition_1 pptx
... for maximising profit. 3. 4 3. 3 3. 2 3. 1 Exercises 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 radio Fixed £60,000 per year 3. 4 3. 3 3. 2 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 From the gra...
Ngày tải lên: 21/06/2014, 04:20
Management Accounting for Decision Makers 6th edition_3 pdf
... batches Other Labour 24,000 30 ,000 54,000 108,000 2 overheads hours 33 3,200 54,000 33 3,200 [(12,000 × 2) + (12,000 × 2 1 /2)] Total overheads Number 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,...
Ngày tải lên: 21/06/2014, 04:20
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