... 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...
Ngày tải lên: 20/06/2014, 23:20
... (number of baskets) (number of baskets) Expected volume of sales 500 500 BEP 250 42 9 Difference (margin of safety): Number of baskets 250 71 Percentage of estimated volume of sales 50% 14% Margin of ... the end of this year): Quarter Sales revenue Profit/(loss) £000 £000 1 40 0 (280) 2 1,200 360 3 1,600 680 4 800 40 Total 4, 000 800 The total estimated number of...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... (10 × 44 .47 ) 44 4.70 Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.15 1,135.89 Full cost of the job 1 ,47 3.89 Activity 4. 11 continued The manufacturing cost for Buccaneers ... £11 .49 ) 11 .49 100 .41 Full cost 207 .41 £ 143 ,600 5,000 £281,060 15,000 £ 245 , 340 5,000 £ 143 ,600 £(75,000/6) £281,060 £(120,000/6) £ 245 , 340 £(180,000/6) Act...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 2,700 800 2,900 300 (200) 4 3 ,40 0 700 3,200 300 200 5 4, 000 600 3,500 300 500 6 4, 500 500 3,800 300 700 7 4, 900 40 0 4, 100 300 800 8 5,200 300 4, 400 300 800 9 5 ,40 0 200 4, 700 300 700 10 5,500 100 ... then the profit for each pound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on the job must be £0 .40 × 112 = 44 .80 This means that the...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... empirical investigation of the evolution of management accounting practices’, University of Essex Working paper no. 04/ 06, October 20 04. Antonio Ltd has planned production and sales for the next nine ... senior management is aware of the potentially threatening nature of this form of budgeting, care can be taken to apply ZBB with sensitivity. However, in the quest for...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... July Manufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500 Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 0 6,000 6,700 7,700 7,500 7,200 7,000 6,900 The following further information is ... 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...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... £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 ,000/(1 + 0.2) 2 = 40 ,000/(1.2) 2 = 40 ,000/1 .44 = £27,778 Thus ... £000 Immediately Cost of machine (100) 1 year’s time Operating profit before depreciation 20 2 years’ time Operating profit before depreciation 40 3 years’ time Operating prof...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 0. 24 l Outcome 4. Year 1 cash flow £8,000 (p = 0.6) and Year 2 cash flow £12,000 (p = 0 .4) . The probability of this sequence of cash flows occurring will be 0.6 × 0 .4 = 0. 24 Example 8.5 The information ... Years Average spot* copper price US$/lb 1.10 8.8 (18 .4) 8.1 1.20 14. 8 80.2 5.0 1 .40 25.7 277.3 3.0 1.50 30.8 375.9 2.7 Gold price Average spot* gold price US$/oz 45 0 18.9 1...
Ngày tải lên: 20/06/2014, 23:20
Management Accounting for Decision Makers 6th edition_1 pptx
... (number of baskets) (number of baskets) Expected volume of sales 500 500 BEP 250 42 9 Difference (margin of safety): Number of baskets 250 71 Percentage of estimated volume of sales 50% 14% Margin of ... £000 Sales revenue 5 34 2 54 183 97 Variable cost ( 344 ) (167 ) (117) (60) Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46 ) (46 ) Profit/(loss) 5...
Ngày tải lên: 21/06/2014, 04:20
Management Accounting for Decision Makers 6th edition_3 pdf
... overheads (2 ,40 0) Advertising (for business) (3,000) Depreciation (27,600) Administration (36,000) Interest (8,000) Profit (before taxation) 49 ,000 4. 4 4. 3 CHAPTER 4 FULL COSTING 130 M 04_ ATRI3622_06_SE_C 04. QXD ... then the profit for each pound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on the job must be £0 .40 × 112 = 44 .80 This mean...
Ngày tải lên: 21/06/2014, 04:20