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 informationFigure 1. 9 Management accounting information is required ... World 1. 12 provides someinteresting food for thought on this topic.Reasons to be ethical CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 28Real World 1. 11 continuedThis makes it a classic for ... 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
... £000Variable costMaterials 6 4 5 15 Labour 9 6 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82Profit 15 2 2 19 Sales revenue 39 29 33 10 1The amount of labour likely ... (number 500 1, 000 1, 500 500 1, 000 1, 500of baskets)££££££Contribution* 1, 000 2,000 3,000 3,500 7,000 10 ,500Fixed cost (500 ) (500 ) (500 ) ( 3,000 ) ( 3,000 ) (3,000 )Profit 500 1, 500 2,500 ... 20Variable material cost (£/unit) 15 18 10 Other variable costs (£/unit) 6 10 5Share of fixed cost (£/unit) 8 12 4Staff time required (hours) 2 3 1 Fixed cost for next year is expected to total...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 53.00Overheads:Forming (4 × £8 .18 ) 32.72Machining (4 × 14 .05) 56.20Finishing (1 × 11 .49) 11 .49 10 0. 41 Full cost 207. 41 14 3,6005,000£2 81, 060 15 ,000£245,3405,000 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 .04Finishing department (5 × £34.63) 17 3 .15 1, 135.89Full cost of the job 1, 473.89Activity 4 .11 continuedThe manufacturing cost for Buccaneers Ltd for next year is expected ... labour hour based):= £34.63£2,770,000500 × 16 0 10 ,3 61, 000 12 0,000£4,269,000600 × 16 0Activity 4 .11 ‘M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :36 AM Page 11 5 Multi-product businesses – job costingl...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 1, 8005 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,0006 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 8007 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 2008 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 2003 2,700 8 ,10 0 2,500 1, 300 3,900 6,900 1, 500 1, 2004 2,600 10 ,400 2,300 1, 400 5,600 8,600 1, 700 ... p. 10 0Overhead absorption (recovery) rate p. 10 1Cost centre p. 11 0Product cost centre p. 11 1Service cost centre p. 11 1Cost allocation p. 11 2Cost apportionment p. 11 2Batch costing p. 11 9Cost-plus...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... ENVIRONMENT 17 0Activity-based costing (ABC) p. 13 8Cost driver p. 13 8Cost pool p. 13 8Total life-cycle costing 15 0Target costing p. 15 1Quality costs p. 15 2Kaizen costing p. 15 3Benchmarking p. 15 3Elasticity ... fol-lowing information is provided:Lo Mid HiMaterial cost (£/unit) 25 62.5 10 5Direct labour hours (per unit) 1 /2 11 Budget production/sales (units) 20,000 1, 000 10 ,000The budgeted overheads for the ... £000 £000 £000 £000Sales revenue 57 59 62 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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... budget p. 18 0Continual budget p. 18 0Rolling budget p. 18 0Master budget p. 18 1 Management by exception p. 18 4Budget committee p. 18 6Budget officer p. 18 6Incremental budgeting p. 19 2Budget ... M., Management Accounting, 5th edn, PrenticeHall, 2007, chapter 11 .Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15 .Hilton, R., Managerial Accounting, 6th ... costs (£000) 6 8 10 12 12 12 Prolog expects to receive no credit for operating costs. Additional shelving for storage will bebought, installed and paid for in April, costing 12 ,000. Corporation...
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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 ,630Fixed overheads 3,200Required:Calculate the variances for March as fully as you are able from the available information, anduse ... (16 0) (16 0) (16 0) 1 year’s time Operating profit after depreciation 20 10 16 02 years’ time Operating profit after depreciation 40 10 10 3 years’ time Operating profit after depreciation 60 10 ... Present (15 % – from the table) value£000 £000Immediately (15 0) 1. 000 (15 0.00) 1 year’s time 30 0.870 26 .10 2 years’ time 30 0.756 22.683 years’ time 30 0.658 19 .744 years’ time 30 0.572 17 .16 5...
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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 £mSales revenue 1. 2 1. 4 1. 4 1. 4 1. 4Costs, including depreciation 1. 0 1. 1 1. 1 1. 1 1. 1Profit before tax 0.2 0.3 ... priceUS$/lb 1. 10 8.8 (18 .4) 8 .1 1.20 14 .8 80.2 5.0 1. 40 25.7 277.3 3.0 1. 50 30.8 375.9 2.7Gold priceAverage spot* gold priceUS$/oz450 18 .9 15 2.0 4.0500 19 .6 16 5.4 3.9600 21. 2 19 2.2 3.6650 21. 9 ... costs (10 6.4) (10 6.4) (10 6.4) (10 6.4)Redundancy (10 .0)Additional overheads (15 .0) (15 .0) (15 .0) (15 .0)( 210 .0) 64.8 64.8 64.8 89.8Discount factor (12 %) 1. 000 0.893 0.797 0. 712 0.636( 210 .0)...
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Management Accounting for Decision Makers 6th edition_1 pptx
... £000Variable costMaterials 6 4 5 15 Labour 9 6 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82Profit 15 2 2 19 Sales revenue 39 29 33 10 1The amount of labour likely ... per unit (£) (10 ) (8) (12 )Contribution per unit (£) 15 12 11 Machine time per unit (hours) 4 3 4Contribution per machine hour £3.75 £4.00 £2.75Order of priority 2nd 1st 3rdTherefore produce:20 ... 20Variable material cost (£/unit) 15 18 10 Other variable costs (£/unit) 6 10 5Share of fixed cost (£/unit) 8 12 4Staff time required (hours) 2 3 1 Fixed cost for next year is expected to total...
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Management Accounting for Decision Makers 6th edition_3 pdf
... 1, 8005 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,0006 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 8007 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 2008 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 2003 2,700 8 ,10 0 2,500 1, 300 3,900 6,900 1, 500 1, 2004 2,600 10 ,400 2,300 1, 400 5,600 8,600 1, 700 ... 14 ,900 2,300 1, 2008 2,200 17 ,600 1, 500 1, 800 14 ,400 17 ,400 2,500 2009 2 ,10 0 18 ,900 1, 300 1, 900 17 ,10 0 20 ,10 0 2,700 (1, 200) 10 2,000 20,000 1, 100 2,000 20,000 23,000 2,900 (3,000)An output of...
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