Management Accounting for Decision Makers 6th edition 3 pdf
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 ... 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 ... information systems.SUMMARY 33 M01_ATRI3622_06_SE_C01.QXD 5/29/09 3: 29 PM Page 33 Though management accounting has always been concerned with helping managersto manage, the information provided has...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... yearAdministration and sellingVariable 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 performed in-house, could be ... for maximising profit. 3. 4 3. 3 3. 2 3. 1Exercises 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 ... the 3. 7 3. 6 3. 5EXERCISES 89M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 89 Closing or continuation decisionsIt is quite common for businesses to produce separate financial statements for...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 11,600 3, 867 4, 833 2,417 4 83 Cost centre overheads 17,400 4,067 10,0 73 2,597 6 63 Reapportion GA cost by number of staff (including the indirect workers) 202 288 1 73 (6 63) 17,400 4,269 10 ,36 1 2,770 ... department (6 × £86 .34 ) 518.04Finishing department (5 × 34 . 63) 1 73. 151, 135 .89Full cost of the job 1,4 73. 89Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is ... materials 15Direct labour (3 × £16) 48 63 Overheads (3 × £10) 30 Full cost of the job 93 Example 4.1M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :35 AM Page 101 Selecting a basis for charging overheadsWe...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 2 ,30 0 2 ,30 0 (1 ,30 0)2 1,900 900 2,600 30 0 (700) 3 2,700 800 2,900 30 0 (200)4 3, 400 700 3, 200 30 0 2005 4,000 600 3, 500 30 0 5006 4,500 500 3, 800 30 0 7007 4,900 400 4,100 30 0 8008 5,200 30 0 ... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber 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 1,2004 2,600 10,400 2 ,30 0...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... £000 £000 £000 £000 £000Opening balance 30 30 30 25 25 25Purchases 30 31 26 35 31 32 Inventories used (30 ) (31 ) (31 ) (35 ) (31 ) (32 )Closing balance 30 30 25 25 25 25The opening and closing balances ... 59 62 57 53 51Cost 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) (3) (3) (3) (3) (3) Other ... months ended 31 December is:July Aug Sept Oct Nov Dec£000 £000 £000 £000 £000 £000Opening balance 32 65 67 70 67 60Purchases 33 34 36 31 29 28Cash payments – (32 ) (33 ) (34 ) (36 ) (31 )Closing...
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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 controlLEARNING OUTCOMESThis chapter deals with the role of budgets in management control. We thereforecontinue ... 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 ... price variance for June?The direct materials price variance for June was zero (that is, £46 ,30 0 − (46 ,30 0 × £1)).Activity 7.7Total, usage and price variances for direct materials for MayFigure...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... reasoning goes like this:£Amount available for immediate investment 27,778Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4Add Income for year 2 (20% × 33 ,33 4) 6,66740,001(The extra £1 is only ... time 30 0.870 26.102 years’ time 30 0.756 22.68 3 years’ time 30 0.658 19.744 years’ time 30 0.572 17.165 years’ time 30 0.497 14.916 years’ time 30 0. 432 12.966 years’ time 30 0. 432 12.96NPV ... time Net saving before depreciation 30 2 years’ time Net saving before depreciation 30 3 years’ time Net saving before depreciation 30 4 years’ time Net saving before depreciation 30 5 years’ time...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 400,000 0. 833 33 3,200Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100Less 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 ... scoreNet present value 3. 6829 3. 9759Payback 3. 4268 3. 6098Internal rate of return 3. 32 93 3.70 73 Accounting rate of return 1.9867 2.2667Response scale: 1= never, 2 = rarely, 3 = often, 4 = mostly, ... 277 .3 3.01.50 30 .8 37 5.9 2.7Gold priceAverage spot* gold priceUS$/oz450 18.9 152.0 4.0500 19.6 165.4 3. 9600 21.2 192.2 3. 6650 21.9 205.6 3. 5‘M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31...
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Management Accounting for Decision Makers 6th edition_1 pptx
... for maximising profit. 3. 4 3. 3 3. 2 3. 1Exercises 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 ... yearAdministration and sellingVariable 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 From the graph we ... bulk of total cost.Activity 3. 3In practice, the situation described in Activity 3. 2 would look something like Figure 3. 2.M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 58 exceed total cost....
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Management Accounting for Decision Makers 6th edition_3 pdf
... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber 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 1,2004 2,600 10,400 2 ,30 0 ... 12 .34 15. 43 Total cost per unit 50 .34 67. 43 The return on sales is calculated as follows:Standard Deluxe£ per unit £ per unitSelling price 65.00 87.00Total cost (see above) 50 .34 67. 43 Profit...
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