Full List of Management Accounting for Decision Makers 3 pptx
Full List of Management Accounting for Decision Makers_2 ppt
... degree of standardisation and the range and qual-
ity of information provided.
Not -for- profit organisations
l Not -for- profit organisations also require management accounting information for
decision- making ... non-financial information
CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING
24
‘
Management decisions requiring management accounting
information
Figure 1.9
Man...
Full List of Management Accounting for Decision Makers_3 pptx
... and the BEP
(for each year), expressed as a percentage of the BEP. Generally, the higher the margin
of safety, the higher the operating profit.
M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 69
... + Target profit
(Sales revenue per unit − Variable cost per unit)
Activity 3. 7
M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 66
A slight variant of the break-even chart...
Full List of Management Accounting for Decision Makers_6 pot
... 2,600 30 0 (700)
3 2,700 800 2,900 30 0 (200)
4 3, 400 700 3, 200 30 0 200
5 4,000 600 3, 500 30 0 500
6 4,500 500 3, 800 30 0 700
7 4,900 400 4,100 30 0 800
8 5,200 30 0 4,400 30 0 800
9 5,400 200 4,700 30 0 ... standard profit mark-up of 25 per cent of full
cost. Management is concerned by the lack of profit.
Full cost for one unit of a product is calculated b...
Full List of Management Accounting for Decision Makers_8 doc
... 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
222
‘
What will be the loss of profit arising from the ... Fuel
Miser consists of one of each component.
The planned sales for the first seven months of the forthcoming accounting period, by channels
of distribution and in terms...
Full List of Management Accounting for Decision Makers_10 pptx
... 400,000 0. 833 33 3,200
Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100
Less 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
If ... reasoning goes like this:
£
Amount available for immediate investment 27,778
Add Income for year 1 (20% × 27,778) 5,556
33 ,33 4
Add Income for year 2 (20% × 33 ,33 4) 6,667...
Full List of Management Accounting for Decision Makers_11 pdf
... MAKING CAPITAL INVESTMENT DECISIONS
31 4
M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 31 4
CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING
33 6
The balanced scorecard – for translating a strategy ... possible cost driver for each of the items identified.
Activity 9.1
‘
M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 32 3
EXERCISES
31 3
Required:
(a) Prepare a statement of...
Full List of Management Accounting for Decision Makers_12 doc
... 31 9
Customer profitability analysis (CPA)
p. 32 3
Lean manufacturing p. 32 9
Value chain analysis p. 33 0
Value drivers p. 33 4
Balanced scorecard p. 33 4
Shareholder value analysis (SVA)
p. 34 4
Free cash ... as follows:
9.6
9.5
9.4
EXERCISES
36 3
M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 36 3
CHAPTER 10 MEASURING PERFORMANCE
37 0
The potential advantages of divisional...
Full List of Management Accounting for Decision Makers_13 doc
... 5,280
× 30 6,600
External market ( [30 0,000 − (200,000 × 1.1)] × 30 ) 2,400 2,400 2,400
4,820 7,680 9,000
Costs
Variable (30 0,000 × £11) (3, 300) (3, 300) (3, 300)
Fixed (30 0,000 × £ 13) (3, 900) (3, 900) ... 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 (2...
Full List of Management Accounting for Decision Makers_17 pot
... 0 .37 6 0 .35 4 0 .33 3 0 .31 4 0.296 0.279 0.210 0.159 7
8 0. 434 0.404 0 .37 6 0 .35 1 0 .32 7 0 .30 5 0.285 0.266 0.249 0. 233 0.168 0.1 23 8
9 0 .39 1 0 .36 1 0 .33 3 0 .30 8 0.284 0.2 63 0.2 43 0.225 0.209 0.194 0. 134 0.094 ... 23 4, 93 4
local managers 33 2, 33 3
motivation of
budgets and 1 83
divisions and 36 9, 38 7
need to know full costs 93 4
perks 37 1, 37 2
rewards...
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 the value of providing
additional management accounting information
Figure 1.6
The benefits of management accounting information eventually decline. The cost...
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