Full List of Management Accounting for Decision Makers 10 pptx

... 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...

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 ... theatre for one month (25 performances). The group is prepared to pay the local authority half of its ticket income as a fee for the use of the theatre. The group expects t...

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 ... maximum of 100 units of this service each week. Experience shows that at a price of 100 , no units of the service would be sold. For every £5 below this price, the bu...

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 ... (that is, 100 − (£40 + £20)). If, therefore, 100 units of sales are lost, £4,000 (that is, 100 × £40) of contributions, and therefore profit, are forgone. This would be an alter...

Ngày tải lên: 21/06/2014, 10:20

... 8 .10 sets out some of the main findings. REAL WORLD 8 .10 A survey of US practice A survey of the chief financial officers (CFOs) of 392 US businesses examined the popularity of various methods of ... £000 Immediately Cost of machine (100 ) 1 year’s time Operating profit before depreciation 20 2 years’ time Operating profit before depreciation 40 3 years’ time Operating profit...

Ngày tải lên: 21/06/2014, 10:20

... plc %%%% Gross profit 100 .0 100 .0 100 .0 100 .0 General selling and administrative costs 50.0 47.8 50.0 50.0 Customer-related costs Order handling 10. 5 8.7 8.3 9.1 Invoicing and collection 10. 5 8.7 8.3 ... visits 18.4 4.3 4.2 4.5 After-sales service 15.8 – 4.2 – Profit/(loss) for the month (21.0) 13.0 8.3 9.1 100 .0 100 .0 100 .0 100 .0 The information generated shows that one...

Ngày tải lên: 21/06/2014, 10:20

... the office. Senior management views Enterprise as a confederation of small businesses and the role of head office is that of a ‘switching station’ for the best ideas. Source: Based on information ... (10% × C) after tax rate 10% 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 6...

Ngày tải lên: 21/06/2014, 10:20

... sacrifice some autonomy for the sake of the performance of the business overall. Activity 10. 2 continued M10_ATRI3622_06_SE_C10.QXD 5/29/09 10: 41 AM Page 372 CHAPTER 10 MEASURING PERFORMANCE 382 Various ... 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 12.0 124 100 .0 116 100 .0 100 100 .0 M10_ATRI3622_06_SE_C10.QXD...

Ngày tải lên: 21/06/2014, 10:20

... (2,500 × 10% ) 50 100 − (500 × 10% ) 50 Return on investment (ROI): Based on net profit (250/2,500) × 100 % 10% (80/500) × 100 % 16% Based on divisional profit (300/2,500) × 100 % 12% (100 /500) × 100 % 20% Expenses ... 121 relevance of management accounting information 17, 458 relevant costs 39, 40, 45, 458 relevant/marginal cost pricing 166–8 relevant range of activity volum...

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