Management Accounting for Decision Makers 6th edition 7 ppt
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 ... 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
Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... 67 Margin of safety p. 67 Operating gearing (operational gearing) p. 70 Profit–volume (PV) chart p. 72 Economies of scale p. 73 Relevant range p. 74 Marginal analysis p. 78 Marginal cost p. 78 Outsourcing ... contribution to make decisions – marginal analysis USING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS 77 REAL WORLD 3 .7 Break-even analysis in practice A survey...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 3,8 67 4,833 2,4 17 483 Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663 Reapportion GA cost by number of staff (including the indirect workers) 202 288 173 (663) 17, 400 4,269 10,361 2 ,77 0 ... the only point in providing management accounting infor- mation is to help managers make more informed decisions. There are broadly four areas where managers use information concern...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... E., Management Accounting, 5th edn, Prentice Hall, 20 07, chapter 3. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 3, 4 and 5. Hilton, R., Managerial Accounting, ... 9,600 12,600 2,100 1,800 7 2,300 16,100 1 ,70 0 1 ,70 0 11,900 14,900 2,300 1,200 8 2,200 17, 600 1,500 1,800 14,400 17, 400 2,500 200 9 2,100 18,900 1,300 1,900 17, 100 20,100 2...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... 600 600 October 70 0 650 November 75 0 70 0 December 75 0 800 January 75 0 75 0 During the period, the business plans to advertise so as to generate these increases in sales. Payments for advertising ... £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...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,400 6,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900 The following further information is available: 1 There will be inventories of finished units at 1 January of 7, 000 ... M., Management Accounting, 5th edn, Prentice Hall, 20 07, chapter 11. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapter 15. Hilton, R., Mana...
Ngày tải lên: 20/06/2014, 23:20
Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... goes like this: £ Amount available for immediate investment 27, 778 Add Income for year 1 (20% × 27, 778 ) 5,556 33,334 Add Income for year 2 (20% × 33,334) 6,6 67 40,001 (The extra £1 is only a rounding ... £10/hour unskilled £8/hour 7. 5 7. 4 7. 3 CHAPTER 7 ACCOUNTING FOR CONTROL 254 M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 254 Price variances, over recent per...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... cent rate is 0.893 for year 1 and 0 .79 7 for year 2. We can derive the fall in value per flat (Y) to give a zero NPV by using the equation (6Y × 0.893) + (3Y × 0 .79 7) = £26 ,75 0 Y = £3,452 The sale ... score Mean score Net present value 3.6829 3. 975 9 Payback 3.4268 3.6098 Internal rate of return 3.3293 3 .70 73 Accounting rate of return 1.98 67 2.26 67 Response scale: 1= never, 2...
Ngày tải lên: 20/06/2014, 23:20
Management Accounting for Decision Makers 6th edition_1 pptx
... senior management is reviewing the performance of one hotel and making plans for next year. The managers have in front of them the results for this year (based on some actual results and some forecasts ... clothes clothes £000 £000 £000 £000 Sales revenue 534 254 183 97 Variable cost (344 ) (1 67 ) (1 17) (60) Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46 )...
Ngày tải lên: 21/06/2014, 04:20
Management Accounting for Decision Makers 6th edition_3 pdf
... 22.00 Total cost per unit 43 .77 74 .00 The return on sales is calculated as follows: Standard Deluxe £ per unit £ per unit Selling price 65.00 87. 00 Total cost (see above) 43 .77 74 .00 Profit 21.23 13.00 Return ... 9,600 12,600 2,100 1,800 7 2,300 16,100 1 ,70 0 1 ,70 0 11,900 14,900 2,300 1,200 8 2,200 17, 600 1,500 1,800 14,400 17, 400 2,500 200 9 2,100 18,900 1,300 1,900 17, 100 20,...
Ngày tải lên: 21/06/2014, 04:20
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