Tools for Business Decision Management Makers 2 docx

... 15 Labour 9 6 12 27 Expenses 3 2 2 7 Allocated fixed cost 6 15 12 33 Total cost 24 27 31 82 Profit 15 2 2 19 Sales revenue 39 29 33 101 The amount of labour likely to be available amounts to 20 ,000. ... £3 .28 per direct labour hour Thus, the full cost of the sail would be expected to be: £ Direct materials (20 × 2) 40.00 Direct labour ( 12 × (£60,000/6,000)) 120 .00 Indirect cost...

Ngày tải lên: 22/06/2014, 02:20

... Costs Materials 126 1 32 1 32 1 32 1 32 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 ... 80,000 0.3 160,000 0.5 20 0,000 0 .2 Year 2 140,000 0.4 22 0,000 0.4 25 0,000 0 .2 Year 3 140,000 0.4 20 0,000 0.3 23 0,000 0.3 Year 4 100,000 0.3 170,000 0.6 20 0,000 0.1 Es...

Ngày tải lên: 22/06/2014, 02:20

... Discount rate Present value £m 10% £m 1 25 .0* 0.91 22 .8 2 25.0 0.83 20 .7 3 25 .0 0.75 18.7 Total business value 62. 2 Loan notes ( 10.0 ) Shareholder value 52. 2 * The free cash flows will be the operating ... ended. 9.3 9 .2 9.1 CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 3 62 REVIEW QUESTIONS EXERCISES M09_ATRI3 622 _06_SE_C09.QXD 5 /29 /09 3: 32 PM Page 3 62 CHAPTER 9 STRAT...

Ngày tải lên: 22/06/2014, 02:20

... £000 Revenue 20 0,000 × £75 15,000 15,000 15,000 Costs Fabric (20 0,000 × 1.1) × £11 (2, 420 ) × 24 (5 ,28 0) × £30 (6,600) Other costs (20 0,000 × £35) (7,000) (7,000) (7,000) Budgeted profit 5,580 2, 720 1,400 We ... 42 (22 ) Variable cost plus a profit mark-up 30 (11) Full cost plus a profit mark-up 52 (27 ) Market price 52 (33) Negotiated price 70 (30) Other methods 9 (1) ‘ M10_ATRI3...

Ngày tải lên: 22/06/2014, 02:20

... £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41 Full cost 20 7.41 £143,600 5,000 28 1,060 15,000 24 5,340 5,000 £143,600 £(75,000/6) 28 1,060 £( 120 ,000/6) 24 5,340 £(180,000/6) Activity ... 13 Machine insurance 10 Machine depreciation 120 Machine hours 130 26 78 26 – 670 20 5.5 25 4.5 127 83 Admin. Direct labour 39.84 26 .56 16.6 (83) 670 24 5.3...

Ngày tải lên: 22/06/2014, 02:20

... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours £333 ,20 0 54,000 £333 ,20 0 [( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ] Total overheads Number of labour hours ‘ M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 12 720 7 32 73 ,20 0 100 batch Special part Special parts 12, 000 48,000 60,000 60,000 1 per unit Customer Invoices 50 24 0 29 0 29 ,000 100 invoices per year Materia...

Ngày tải lên: 22/06/2014, 02:20

... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m) Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs) Fixed overheads (20 ,000) (20 ,000) (19,400) Operating profit 20 ,000 22 ,000 22 ,400 Activity ... revenue 180 23 0 320 25 0 140 120 110 Purchases 135 180 1 42 94 75 66 57 Administration expenses 52 55 56 53 48 46 45 Selling expenses 22 24 28 26 21 19 18 Taxation pa...

Ngày tải lên: 22/06/2014, 02:20

... control p. 21 9 Feedforward control p. 21 9 Flexing the budget p. 22 1 Flexible budget p. 22 2 Sales volume variance p. 22 3 Adverse variance p. 22 3 Favourable variance p. 22 3 Variance p. 22 3 Sales price ... budgetary control p. 24 2 Standard quantities and costs p. 24 4 Ideal standards p. 24 5 Practical standards p. 24 5 Learning curve p. 24 6 Key terms ‘ M07_ATRI3 622 _06_SE...

Ngày tải lên: 22/06/2014, 02:20

... 8.1 1 .20 14.8 80 .2 5.0 1.40 25 .7 27 7.3 3.0 1.50 30.8 375.9 2. 7 Gold price Average spot* gold price US$/oz 450 18.9 1 52. 0 4.0 500 19.6 165.4 3.9 600 21 .2 1 92. 2 3.6 650 21 .9 20 5.6 3.5 ‘ M08_ATRI3 622 _06_SE_C08.QXD ... + 0 .2) 0 (100.00) 1 year’s time 20 20 /(1 + 0 .2) 1 16.67 2 years’ time 40 40/(1 + 0 .2) 2 27.78 3 years’ time 60 60/(1 + 0 .2) 3 34. 72 4 years’...

Ngày tải lên: 22/06/2014, 02:20

... option will therefore be: Option 1 Option 2 Option 3 50% of the increase in sales revenue (£) 15,000 22 ,500 25 ,000 Example 11 .2 M11_ATRI3 622 _06_SE_C11.QXD 5 /29 /09 3: 32 PM Page 426 according to ... invent- ories for the customer, they may try to recoup this additional cost through increased CHAPTER 11 MANAGING WORKING CAPITAL 422 ‘ ‘ M11_ATRI3 622 _06_SE_C11.QXD 5 /29 /09...

Ngày tải lên: 22/06/2014, 02:20