Full List of Management Accounting for Decision Makers 6 pot

... legal compulsion for businesses to produce management How useful is management accounting information? CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 16 Main users of accounting information relating ... degree of standardisation and the range and qual- ity of information provided. Not -for- profit organisations l Not -for- profit organisations also require management...

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 M02_ATRI 362 2_ 06_ SE_C02.QXD ... RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI 362 2_ 06_ SE_C02.QXD 5/29/09 10:34 AM Page 54 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 64 Can you think of re...

Ngày tải lên: 21/06/2014, 10:20

... 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 by charging overheads to each type of product ... is very helpful for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision. The...

Ngày tải lên: 21/06/2014, 10:20

... budgets in monthly columnar form, both in terms of money and units (where relevant), for the six months of January to June inclusive: 6. 8 EXERCISES 215 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD 5/29/09 10:37 AM ... 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...

Ngày tải lên: 21/06/2014, 10:20

... 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 Cost of ingredients ... 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...

Ngày tải lên: 21/06/2014, 10:20

... Conventional management accounting has been criticised, however, for failing to address fully the strategic aspects of managing a business. This criticism does not mean that the management accounting ... it is to retain a high degree of relevance for decision makers. Strategic management accounting is still a fairly new topic and there is no generally agreed set of c...

Ngày tải lên: 21/06/2014, 10:20

... bank of 69 .4% of basic salary for A J Murray and 41 .6% of basic salary for G Dransfield. The bonuses paid in respect of the year to December 31, 20 06 to the Executive Directors were £509, 262 for ... target level of bonus for A J Murray was 62 .5% of basic salary and for G Dransfield 37.5% of basic salary. No bonus entitlement arose for J C Nicholls who left th...

Ngày tải lên: 21/06/2014, 10:20

... of capital of 16 per cent a year, the NPV of the project will be: Year Cash flows Discount factor Present value £ @ 16% £ 1 18,000 0. 862 15,5 16 2 18,000 0.743 13,374 3 25,000 0 .64 1 16, 025 4 50,000 ... profit 360 Non-controllable divisional fixed expenses (150) Divisional profit before common expenses 210 Apportioned cost of common expenses (80) Divisional profit (loss) for t...

Ngày tải lên: 21/06/2014, 10:20

... 0.708 0 .68 3 4 5 0.951 0.9 06 0. 863 0.822 0.784 0.747 0.713 0 .68 1 0 .65 0 0 .62 1 5 6 0.942 0.888 0.837 0.790 0.7 46 0.705 0 .66 6 0 .63 0 0.5 96 0. 564 6 7 0.933 0.871 0.813 0. 760 0.711 0 .66 5 0 .62 3 0.583 ... 0.800 0. 769 1 2 0.812 0.797 0.783 0. 769 0.7 56 0.743 0.731 0.718 0.7 06 0 .69 4 0 .64 0 0.592 2 3 0.731 0.712 0 .69 3 0 .67 5 0 .65 8 0 .64 1 0 .62 4 0 .60 9 0.593 0....

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 ... and the value of providing additional management accounting information Figure 1 .6 The benefits of management accounting information eventually decline. The cost...

Ngày tải lên: 20/06/2014, 23:20