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 information Figure 1.9 Management accounting information is required ... 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 be expressed in non- financi...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... the 3.7 3 .6 3.5 EXERCISES 89 M03_ATRI 362 2_ 06_ SE_C03.QXD 5/29/09 3:30 PM Page 89 Closing or continuation decisions It is quite common for businesses to produce separate financial statements for each department ... unit) Activity 3.7 M03_ATRI 362 2_ 06_ SE_C03.QXD 5/29/09 3:30 PM Page 66 tonne. If the business were to dispose of the material, it could sell any quantity but only...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 10 Machine depreciation 120 Machine hours 130 26 78 26 – 67 0 205.5 254.5 127 83 Admin. 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 ... 207.41 £143 ,60 0 5,000 £281, 060 15,000 £245,340 5,000 £143 ,60 0 £(75,000 /6) £281, 060 £(120,000 /6) £245,340 £(180,000 /6) Activity 4.12 continued M04_ATRI 362 2_ 06_ SE_C04.Q...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 2,100 1,500 7,500 10,500 1,900 2,000 6 2,400 14,400 1,900 1 ,60 0 9 ,60 0 12 ,60 0 2,100 1,800 7 2,300 16, 100 1,700 1,700 11,900 14,900 2,300 1,200 8 2,200 17 ,60 0 1,500 1,800 14,400 17,400 2,500 200 9 ... p. 94 Full costing p. 95 Cost unit p 95 Process costing p. 96 Direct cost p. 96 Indirect cost p. 96 Overheads p. 96 Common cost p. 96 Job costing p. 98 Absorption costing p. 98 Cos...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... £000 £000 £000 £000 Opening balance 32 65 67 70 67 60 Purchases 33 34 36 31 29 28 Cash payments – (32) (33) (34) ( 36) (31) Closing balance 65 67 70 67 60 57 This, again, could be set out in any ... moral and, if needed, formal managerial authority to force departmental managers to compromise. Activity 6. 7 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 185 Real World...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... information a banker would require from Prolog Ltd before granting additional overdraft facilities for the anticipated expansion of sales. 6. 7 CHAPTER 6 BUDGETING 214 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD ... the invoice price. 6. 5 6. 4 CHAPTER 6 BUDGETING 212 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM Page 212 Labour variances Direct labour variances are similar in form to...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... 0.870 26. 10 2 years’ time 30 0.7 56 22 .68 3 years’ time 30 0 .65 8 19.74 4 years’ time 30 0.572 17. 16 5 years’ time 30 0.497 14.91 6 years’ time 30 0.432 12. 96 6 years’ time 30 0.432 12. 96 NPV (23.49) Activity ... time 20 0. 769 15.38 2 years’ time 40 0.592 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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... years’ time 30 0.8 26 24.78 3 years’ time 30 0.751 22.53 4 years’ time 30 0 .68 3 20.49 5 years’ time 30 0 .62 1 18 .63 6 years’ time 30 0. 564 16. 92 6 years’ time 30 0. 564 16. 92 NPV (2. 46) This figure ... CAPITAL INVESTMENT DECISIONS 302 ‘ Incremental cash flows: Years 01234 £££££ Sale of patent rights (125.0) Sale of equipment (85.0) 35.0 Sales revenue 266 .0 266 .0 266 .0 266 .0...
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Management Accounting for Decision Makers 6th edition_1 pptx
... £000 Sales revenue 534 254 183 97 Variable cost (344 ) ( 167 ) (117) (60 ) Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) ( 46 ) ( 46 ) ( 46 ) Profit/(loss) 52 41 20 (9) Now it is obvious that ... a profit. M03_ATRI 362 2_ 06_ SE_C03.QXD 5/29/09 3:30 PM Page 62 Closing or continuation decisions It is quite common for businesses to produce separate financial statements...
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Management Accounting for Decision Makers 6th edition_3 pdf
... Fitting Canteen Machine Total shop section maintenance section Allocated overheads £27 ,66 0 £19,470 £ 16, 600 £ 26, 650 £90,380 Rent, rates, heat and light £17,000 Depreciation and insurance of equipment ... 2,100 1,500 7,500 10,500 1,900 2,000 6 2,400 14,400 1,900 1 ,60 0 9 ,60 0 12 ,60 0 2,100 1,800 7 2,300 16, 100 1,700 1,700 11,900 14,900 2,300 1,200 8 2,200 17 ,60 0 1,500 1,800 14,40...
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