Full List of Management Accounting for Decision Makers 2 ppt

... . CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 22 M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3 :29 PM Page 22 Though enhancing the wealth of the owners may not be a perfect description of what businesses ... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Manag...

Ngày tải lên: 21/06/2014, 10:20

... sufficient of each of the materials required to complete the contract. Information on the cost of the inventories is as follows: 2. 3 2. 2 CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 50 M 02_ ATRI3 622 _06_SE_C 02. QXD ... context of management accounting. What is meant by the expression ‘committed cost’? How do committed costs arise? 2. 4 2. 3 2. 2 2. 1 Exercises 2...

Ngày tải lên: 21/06/2014, 10:20

... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours £333 ,20 0 54,000 £333 ,20 0 [( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ] Total overheads Number of labour hours ‘ M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 3,000 (3,000) 1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 0 3 2, 700 8,100 2, 500 1,300 3,900 6...

Ngày tải lên: 21/06/2014, 10:20

... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m) Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs) Fixed overheads (20 ,000) (20 ,000) (19,400) Operating profit 20 ,000 22 ,000 22 ,400 Activity ... must pick up, therefore, is the loss of profit arising from the loss of sales of 100 units of the product. CHAPTER 7 ACCOUNTING FOR CONTROL 22 2 ‘ What will be the...

Ngày tải lên: 21/06/2014, 10:20

... time 20 20 /(1 + 0 .2) 1 16.67 2 years’ time 40 40/(1 + 0 .2) 2 27.78 3 years’ time 60 60/(1 + 0 .2) 3 34. 72 4 years’ time 60 60/(1 + 0 .2) 4 28 .94 5 years’ time 20 20 /(1 + 0 .2) 5 8.04 5 years’ time 20 ... 8.1 1 .20 14.8 80 .2 5.0 1.40 25 .7 27 7.3 3.0 1.50 30.8 375.9 2. 7 Gold price Average spot* gold price US$/oz 450 18.9 1 52. 0 4.0 500 19.6 165.4 3.9 600 21 .2 1...

Ngày tải lên: 21/06/2014, 10:20

... 120 120 120 120 120 Working capital 180 Interest on working capital 27 27 27 27 27 Write-off of development costs 30 30 30 Total costs 180 438 450 450 420 420 Operating profit/(loss) (180) 12 ... cost of capital of 12 per cent. 8 .2 CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS M08_ATRI3 622 _06_SE_C08.QXD 5 /29 /09 3:31 PM Page 3 12 accounting can play a useful role here...

Ngày tải lên: 21/06/2014, 10:20

... of EVA ® £m £m £m £m £m 1 30.0* 3.0 15.0 12. 0 0.91 10.9 2 20.0 2. 0 15.0 13.0 0.83 10.8 3 10.0 1.0 15.0 14.0 0.75 10.5 32. 2 Opening capital 30.0 62. 2 Loan notes ( 10.0 ) Shareholder value 52. 2 * ... revenue 22 0.0 Operating profit (25 % × 22 0m) 55.0 Tax (20 % × £55m) (11.0) 44.0 Additional working capital (11.3) Additional non-current assets (15 .2 ) (26 .5) Free cash flows 17.5...

Ngày tải lên: 21/06/2014, 10:20

... follows: Approach used % of divisionalised respondents Variable cost 37 (2) Full cost 42 (22 ) Variable cost plus a profit mark-up 30 (11) Full cost plus a profit mark-up 52 (27 ) Market price 52 (33) Negotiated ... some autonomy for the sake of the performance of the business overall. Activity 10 .2 continued M10_ATRI3 622 _06_SE_C10.QXD 5 /29 /09 10:41 AM Page 3 72 CHAPTER...

Ngày tải lên: 21/06/2014, 10:20

... 4 52 analysis of 22 9–31 compensating 23 8, 453 favourable 22 3, 23 5, 455 fixed overheads 22 8, 23 4 flexing budgets and 22 1 2, 23 2–3 insignificant 23 6 investigating 23 5–8 labour 22 7–8, 23 4 materials 22 5–6, 23 3 meaning ... 0 .29 6 0 .27 9 0 .21 0 0.159 7 8 0.434 0.404 0.376 0.351 0. 327 0.305 0 .28 5 0 .26 6 0 .24 9 0 .23 3 0.168 0. 123 8 9 0.391 0.361 0.333 0.308 0 .28...

Ngày tải lên: 21/06/2014, 10:20

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Management accounting information is required ... management accounting information should be material and the benefits of providing the information should outweigh the costs. M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3...

Ngày tải lên: 20/06/2014, 23:20