Full List of Management Accounting for Decision Makers 12 doc
Full List of Management Accounting for Decision Makers_2 ppt
... 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...
Full List of Management Accounting for Decision Makers_3 pptx
... 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 ... output. One of the aircraft makers has
offered a contract to JB Limited for the supply, over the next 12 months, of 400 identical
components. The data relating to the pro...
Full List of Management Accounting for Decision Makers_6 pot
... 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...
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 ... 8 10 12 12 12
Prolog expects to receive no credit for operating costs. Additional shelving for storage will be
bought, installed and paid for in April, costing 12, 000. Corp...
Full List of Management Accounting for Decision Makers_10 pptx
... The software has a life of two years and will then become obsolete.
The cost of producing the software was £10,000. The client has agreed to pay a
licence fee of £8,000 a year for the software ... £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 before dep...
Full List of Management Accounting for Decision Makers_11 pdf
... Costs
Materials 126 132 132 132 132
Labour 90 94 94 94 94
Overheads 45 47 47 47 47
Depreciation 120 120 120 120 120
Working capital 180
Interest on working capital 27 27 27 27 27
Write-off of development ... Conventional
management accounting has been criticised, however, for failing to address fully the
strategic aspects of managing a business. This criticism does not mean t...
Full List of Management Accounting for Decision Makers_12 doc
... 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 ... (4.5)
Operating profit 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)
Prof...
Full List of Management Accounting for Decision Makers_13 doc
... non-current assets of £400,000 and is expected to generate addi-
tional profits of £50,000 a year. This business has a cost of capital of 12 per cent a year.
Try calculating the residual income of the division ... performance requires some basis for comparison. A particular
division can be compared with that for:
– Other divisions of the same business.
– Previous performance...
Full List of Management Accounting for Decision Makers_17 pot
... 137–8
behaviour of costs 99–100
criticisms 123
forward-looking nature 120
information, using 93–4, 121 –3
managers’ needs to know full costs 93–4
meaning of term 94–5, 455
multi-product businesses 96 120
batch ... 425
full (absorption) cost information, using 121 –3
market information 369
non-financial information 24–5
quality 30
range 30
standards setting 245
see also manageme...
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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