Full List of Management Accounting for Decision Makers 8 doc

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Management accounting information is required ... role of management accounting. A useful start- ing point for our discussion is to acknowledge the general role of accounting, which is to help people make informed b...

Ngày tải lên: 21/06/2014, 10:20

... thought of additional points. Activity 2.7 continued JB Limited is a small specialist manufacturer of electronic components. Makers of aircraft, for both civil and military purposes, use much of its ... Cost Accounting: A Managerial Emphasis, 13th edn, Prentice Hall International, 20 08, chapter 11. Further reading CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 48 Cost p. 38...

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

... 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 ... 179 Periodic budget p. 180 Continual budget p. 180 Rolling budget p. 180 Master budget p. 181 Management by exception p. 184 Budget committee p. 186 Budget officer p. 186 Incr...

Ngày tải lên: 21/06/2014, 10:20

... bearing on the final decision. CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS 284 M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 3:31 PM Page 284 CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS 294 As the ... ingredients (79 .8) (79 .8) (79 .8) (79 .8) Labour costs (106.4) (106.4) (106.4) (106.4) Redundancy (10.0) Additional overheads (15.0) (15.0) (15.0) (15.0) (210.0) 64 .8 64 .8 64 .8 8...

Ngày tải lên: 21/06/2014, 10:20

... cash flows rather than profit flows used in the IRR, NPV and PP methods of investment appraisal? 8. 4 8. 3 8. 2 8. 1 Exercises 8. 3 to 8. 8 are more advanced than 8. 1 and 8. 2. Those with a coloured ... cost of capital of 12 per cent. 8. 2 CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 3:31 PM Page 312 accounting can play a useful rol...

Ngày tải lên: 21/06/2014, 10:20

... 8. 1 Income from investments 0.4 8. 5 Interest payable (0.5) Ordinary profit before taxation 8. 0 Restructuring costs (2.0) Profit before taxation 6.0 Tax (1 .8) Profit for the year 4.2 Example 9.4 M09_ATRI3622_06_SE_C09.QXD ... revenue 1 48. 6 Cost of sales (76.2) Gross profit 72.4 Wages (24.5) Depreciation of plant and equipment (12 .8) Marketing costs (22.5) Allowances for tra...

Ngày tải lên: 21/06/2014, 10:20

... capital employed 68 54 .8 23 19 .8 5 5.0 l A target economic value added (EVA ® ) figure 11 8. 9 8 6.9 10 10.0 l A target cash flow figure 10 8. 1 45 38. 8 27 27.0 l Other 8 6.4 8 6.9 12 12.0 124 ... Achievement of a target rate of return on capital employed (ROI) 9 7.3 21 18. 1 41 41.0 l A target profit after charging interest on capital employed (RI) 18 14.5 11 9.5 5 5...

Ngày tải lên: 21/06/2014, 10:20

... 1 2 0. 980 0.961 0.943 0.925 0.907 0 .89 0 0 .87 3 0 .85 7 0 .84 2 0 .82 6 2 3 0.971 0.942 0.915 0 .88 9 0 .86 4 0 .84 0 0 .81 6 0.794 0.772 0.751 3 4 0.961 0.924 0 .88 8 0 .85 5 0 .82 3 0.792 0.763 0.735 0.7 08 0. 683 4 5 ... 12% 13% 14% 15% 16% 17% 18% 19% 20% 25% 30% 1 0.901 0 .89 3 0 .88 5 0 .87 7 0 .87 0 0 .86 2 0 .85 5 0 .84 7 0 .84 0 0 .83 3 0 .80 0 0.769 1 2 0 .81 2 0.797 0. 783 0.76...

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