Fundamentals of Management Accounting for Decision Makers 6th edition 6 docx
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 .6 The benefits of management accounting information eventually decline. The cost of providinginformation, however, ... (a SWOT analysis) of the business.CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 36 M01_ATRI 362 2_ 06_ SE_C01.QXD 5/29/09 3:29 PM Page 36 Activity 1 .6 considers the kind of information that may...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... (BEP) p. 61 Contribution per unit p. 66 Contribution margin ratio p. 67 Margin of safety p. 67 Operating gearing (operationalgearing) p. 70Profit–volume (PV) chart p. 72Economies of scale ... senior management isreviewing the performance of one hotel and making plans for next year.The managers have in front of them the results for this year (based on some actual resultsand some forecasts ... the end of this year):Quarter Sales revenue Profit/(loss)£000 £0001 400 (280)2 1,200 360 3 1 ,60 0 68 04 800 40Total 4,000 800The total estimated number of visitors (guest nights) for this...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 10Machinedepreciation 120Machine hours 130 26 78 26 – 67 0 205.5 254.5 127 83Admin. Direct labour 39.84 26. 56 16. 6 (83) 67 0 245.34 281. 06 143 .6 –Note: The direct cost is not included in the ... £34 .63 £2,770,000500 × 160 £10, 361 ,000120,000£4, 269 ,000 60 0 × 160 Activity 4.11‘M04_ATRI 362 2_ 06_ SE_C04.QXD 5/29/09 10: 36 AM Page 115 Multi-product businesses – job costingl Where units of output are ... 800Insurance of premises 200Cleaning 60 0Apportioned by floor area 11 ,60 0 3, 867 4,833 2,417 483Cost centre overheads 17,400 4, 067 10,073 2,597 66 3Reapportion GA cost by number of staff (including...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 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 ... commence production of a new model of machine for which facilities exist to produce a maximum of 10 machines each week. To assist management in a decision on the price to charge for the new machine, ... some theoreticalaspects of the subject before going on to look at some more practical issues, particu-larly the role of management accounting information in pricing decisions.PricingCHAPTER...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... you project’, BPM Forum, 2008.The accuracy of revenue budgets for 2007Figure 6. 6M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 191 In practice, airlines are major users of a relevant/marginal ... £000 £000 £000 £000Opening balance 32 65 67 70 67 60 Purchases 33 34 36 31 29 28Cash payments – (32) (33) (34) ( 36) (31)Closing balance 65 67 70 67 60 57This, again, could be set out in any ... have given the sort of informationthat management would require in respect of planned levels of trade payables and asso-ciated transactions.Activity 6. 13M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... 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.M 06_ ATRI 362 2_ 06_ SE_C 06. QXD ... budgets in monthly columnar form, both in terms of money and units(where relevant), for the six months of January to June inclusive: 6. 8EXERCISES215M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM ... for ‘M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 205 When there is system of budgetary control, decision making and responsibility canbe delegated to junior management, yet senior management...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... actual profits of the business for the month, going into as much detail with youranalysis as the information given will allow.7.8CHAPTER 7 ACCOUNTING FOR CONTROL2 56 M07_ATRI 362 2_ 06_ SE_C07.QXD ... years’ time Operating profit before depreciation 60 20 (−40 + 60 )4 years’ time Operating profit before depreciation 60 80 (20 + 60 )5 years’ time Operating profit before depreciation 20 100 (80 ... acceptable.M08_ATRI 362 2_ 06_ SE_C08.QXD 5/29/09 3:31 PM Page 266 that show values of this discount factor for a range of values of r and n. Such a tableappears at the end of this book, on pp....
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... CAPITAL INVESTMENT DECISIONS302‘Incremental cash flows:Years01234£££££Sale of patent rights (125.0)Sale of equipment (85.0) 35.0Sales revenue 266 .0 266 .0 266 .0 266 .0Cost of ingredients ... years’ time 30 0.8 26 24.783 years’ time 30 0.751 22.534 years’ time 30 0 .68 3 20.495 years’ time 30 0 .62 1 18 .63 6 years’ time 30 0. 564 16. 92 6 years’ time 30 0. 564 16. 92NPV (2. 46) This figure ... 19 .6 165 .4 3.9 60 0 21.2 192.2 3 .6 650 21.9 205 .6 3.5‘M08_ATRI 362 2_ 06_ SE_C08.QXD 5/29/09 3:31 PM Page 295 (d) Discuss the validity of using the net present value method in making investment decisionsfor...
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Management Accounting for Decision Makers 6th edition_1 pptx
... £000Sales revenue 534 254 183 97Variable cost (344 ) ( 167 ) (117) (60 )Contribution 190 87 66 37Fixed cost (rent and so on) (138 ) ( 46 ) ( 46 ) ( 46 )Profit/(loss) 52 41 20 (9)Now it is obvious that ... Target profit(Sales revenue per unit − Variable cost per unit)Activity 3.7M03_ATRI 362 2_ 06_ SE_C03.QXD 5/29/09 3:30 PM Page 66 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 64 Can you think of reasons ... senior management isreviewing the performance of one hotel and making plans for next year.The managers have in front of them the results for this year (based on some actual resultsand some forecasts...
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Management Accounting for Decision Makers 6th edition_3 pdf
... 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 ... commence production of a new model of machine for which facilities exist to produce a maximum of 10 machines each week. To assist management in a decision on the price to charge for the new machine, ... Possibly, suppliers of raw materials offer betterdeals for larger orders.Activity 5 .6 Graph of total sales revenue against quantity (volume) sold of Service XFigure 5.8As more units of Service X...
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