... 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 return. 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...
Ngày tải lên: 20/06/2014, 23:20
... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0 of baskets) ££££££ Contribution* 1,000 2,000 3,000 3 ,50 0 7,000 10 ,50 0 Fixed cost (50 0 ) (50 0 ) (50 0 ) ( 3,000 ) ( 3,000 ) (3,000 ) Profit 50 0 1 ,50 0 2 ,50 0 50 0 ... revenue (50 0 × £14) 7,000 7,000 Materials (50 0 × £2) (1,000) (1,000) Labour (50 0 × 1 × £10) (5, 000) (50 0 × 1 /2 × £10) (2 ,50 0) Fixed cost (50 0 ) (3,000) ( 6 ,50...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... Staff time 50 7 .5 37 .5 5 – Rent/rates 100 Heat/light 20 Buildings insurance 10 Area 130 52 39 26 13 Machine insurance 10 Machine depreciation 120 Machine hours 130 26 78 26 – 670 2 05. 5 254 .5 127 83 Admin. ... £6) 54 .00 Direct materials (£40 + £9 + £4) 53 .00 Overheads: Forming (4 × £8.18) 32.72 Machining (4 × £14. 05) 56 .20 Finishing (1 × £11.49) 11.49 100.41 Full cost 207.41 £...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 200 5 4,000 600 3 ,50 0 300 50 0 6 4 ,50 0 50 0 3,800 300 700 7 4,900 400 4,100 300 800 8 5, 200 300 4,400 300 800 9 5, 400 200 4,700 300 700 10 5, 500 100 5, 000 300 50 0 Example 5. 4 M 05_ ATRI3622_06_SE_C 05. QXD ... (1,200) 2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 200 3 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,200 4 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,80...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... budget for the six months ended 31 December is: July Aug Sept Oct Nov Dec £000 £000 £000 £000 £000 £000 Opening balance (Note 1) 53 57 59 62 57 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash ... 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash receipts (Note 3) (53 ) (57 ) (59 ) (62) (57 ) (53 ) Closing balance (Note 4) 57 59 62 57 53 51 Notes: 1 The opening trad...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... 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., Managerial Accounting, 6th ... July Manufacturers 4,000 4,000 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0 Retail, and so on 2,000 2,700 3,200 3,000 2,700 2 ,50 0 2,400 6,000 6,700 7,700 7 ,50 0 7,200 7,000 6,900 The foll...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... 0.769 15. 38 2 years’ time 40 0 .59 2 23.68 3 years’ time 60 0. 455 27.30 4 years’ time 60 0. 350 21.00 5 years’ time 20 0.269 5. 38 5 years’ time 20 0.269 5. 38 NPV (1.88) M08_ATRI3622_06_SE_C08.QXD 5/ 29/09 ... business for the month, going into as much detail with your analysis as the information given will allow. 7.8 CHAPTER 7 ACCOUNTING FOR CONTROL 256 M07_ATRI3622_06_SE_C...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 8.1 1.20 14.8 80.2 5. 0 1.40 25. 7 277.3 3.0 1 .50 30.8 3 75. 9 2.7 Gold price Average spot* gold price US$/oz 450 18.9 152 .0 4.0 50 0 19.6 1 65. 4 3.9 600 21.2 192.2 3.6 650 21.9 2 05. 6 3 .5 ‘ M08_ATRI3622_06_SE_C08.QXD ... £ 12% £ Year 1 (£900,000 − 50 0,000) 400,000 0.893 357 ,200 Year 2 (£ 450 ,000 − £300,000) 150 ,000 0.797 119 ,55 0 Less initial outlay ( 450 ,000) Net present v...
Ngày tải lên: 20/06/2014, 23:20
Management Accounting for Decision Makers 6th edition_1 pptx
... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0 of baskets) ££££££ Contribution* 1,000 2,000 3,000 3 ,50 0 7,000 10 ,50 0 Fixed cost (50 0 ) (50 0 ) (50 0 ) ( 3,000 ) ( 3,000 ) (3,000 ) Profit 50 0 1 ,50 0 2 ,50 0 50 0 ... or qualifications you wish to make. CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI3622_06_SE_C02.QXD 5/ 29/09 10:34 AM Page 54 CHAPTER 3 COST–VOLUME–...
Ngày tải lên: 21/06/2014, 04:20
Management Accounting for Decision Makers 6th edition_3 pdf
... (1,200) 2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 200 3 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,200 4 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,800 5 2 ,50 0 12 ,50 0 2,100 1 ,50 0 7 ,50 0 10 ,50 0 1,900 ... available and are costly to acquire. Activity 5. 5 M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 156 Total life-cycle costing seeks to focus management s...
Ngày tải lên: 21/06/2014, 04:20