Management Accounting for Decision Makers 6th edition 1 pptx
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 ... World 1. 12 provides some interesting food for thought on this topic. Reasons to be ethical CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 28 Real World 1. 11...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... £000 Variable cost Materials 6 4 5 15 Labour 9 6 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 10 1 The amount of labour likely ... (number 500 1, 000 1, 500 500 1, 000 1, 500 of baskets) ££££££ Contribution* 1, 000 2,000 3,000 3,500 7,000 10 ,500 Fixed cost (500 ) (500 ) (500 ) ( 3,000 ) ( 3,000 ) (3,000...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 53.00 Overheads: Forming (4 × £8 .18 ) 32.72 Machining (4 × 14 .05) 56.20 Finishing (1 × 11 .49) 11 .49 10 0. 41 Full cost 207. 41 14 3,600 5,000 £2 81, 060 15 ,000 £245,340 5,000 14 3,600 £(75,000/6) £2 81, 060 £ (12 0,000/6) £245,340 £ (18 0,000/6) Activity ... department (6 × £86.34) 518 .04 Finishing department (5 × £34.63) 17 3 .15 1, 135.89 Full cost of the job 1, 473.89 Activ...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 1, 800 5 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,000 6 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 800 7 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 200 8 2,200 17 ,600 1, 500 1, 800 14 ,400 ... (3,000) 1 2,900 2,900 2,900 1, 100 1, 100 4 ,10 0 1, 100 (1, 200) 2 2,800 5,600 2,700 1, 200 2,400 5,400 1, 300 200 3 2,700 8 ,10 0 2,500 1,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... ENVIRONMENT 17 0 Activity-based costing (ABC) p. 13 8 Cost driver p. 13 8 Cost pool p. 13 8 Total life-cycle costing 15 0 Target costing p. 15 1 Quality costs p. 15 2 Kaizen costing p. 15 3 Benchmarking p. 15 3 Elasticity ... fol- lowing information is provided: Lo Mid Hi Material cost (£/unit) 25 62.5 10 5 Direct labour hours (per unit) 1 /2 11 Budget production/sales (units) 2...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... budget p. 18 0 Continual budget p. 18 0 Rolling budget p. 18 0 Master budget p. 18 1 Management by exception p. 18 4 Budget committee p. 18 6 Budget officer p. 18 6 Incremental budgeting p. 19 2 Budget ... M., Management Accounting, 5th edn, Prentice Hall, 2007, chapter 11 . Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15 . Hilton, R.,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... were: £ Direct labour (1, 075 hours) 12 , 210 Direct materials (1, 170 kg) 11 ,630 Fixed overheads 3,200 Required: Calculate the variances for March as fully as you are able from the available information, and use ... (16 0) (16 0) (16 0) 1 year’s time Operating profit after depreciation 20 10 16 0 2 years’ time Operating profit after depreciation 40 10 10 3 years’ time Operating...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... results are projected for the new yarn: Year 1 Year 2 Year 3 Year 4 Year 5 £m £m £m £m £m Sales revenue 1. 2 1. 4 1. 4 1. 4 1. 4 Costs, including depreciation 1. 0 1. 1 1. 1 1. 1 1. 1 Profit before tax 0.2 0.3 ... 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 450 18 .9 15 2.0 4...
Ngày tải lên: 20/06/2014, 23:20
Management Accounting for Decision Makers 6th edition_1 pptx
... £000 Variable cost Materials 6 4 5 15 Labour 9 6 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 10 1 The amount of labour likely ... per unit (£) (10 ) (8) (12 ) Contribution per unit (£) 15 12 11 Machine time per unit (hours) 4 3 4 Contribution per machine hour £3.75 £4.00 £2.75 Order of priority 2nd 1st 3rd...
Ngày tải lên: 21/06/2014, 04:20
Management Accounting for Decision Makers 6th edition_3 pdf
... 1, 800 5 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,000 6 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 800 7 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 200 8 2,200 17 ,600 1, 500 1, 800 14 ,400 ... (3,000) 1 2,900 2,900 2,900 1, 100 1, 100 4 ,10 0 1, 100 (1, 200) 2 2,800 5,600 2,700 1, 200 2,400 5,400 1, 300 200 3 2,700 8 ,10 0 2,500 1,...
Ngày tải lên: 21/06/2014, 04:20
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