Tools for Business Decision Management Makers 3 potx
Tools for Business Decision Management Makers_3 potx
... 11,600 3, 867 4, 833 2,417 4 83 Cost centre overheads 17,400 4,067 10,0 73 2,597 6 63 Reapportion GA cost by number of staff (including the indirect workers) 202 288 1 73 (6 63) 17,400 4,269 10 ,36 1 2,770 ... department (6 × £86 .34 ) 518.04 Finishing department (5 × 34 . 63) 1 73. 15 1, 135 .89 Full cost of the job 1,4 73. 89 Activity 4.11 continued The manufacturing cost for Bucc...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_14 potx
... in terms of contribution and, therefore, profit. 3. 4 3. 3 3. 2 3. 1 Chapter 3 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS 472 Z 03_ ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43 AM Page 472 £000 Direct materials ... 12 Taxation 25 116 150 209 230 250 282 Cash flow (16) (50) (69) (50) (30 ) (22) Opening balance (68) (84) ( 134 ) (2 03) (2 53) (2 83) Closing balance (84) ( 134 ) (2 03) (2 53) (2...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_2 docx
... for maximising profit. 3. 4 3. 3 3. 2 3. 1 Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers in Appendix D at the back of the book. The management ... year Administration and selling Variable 3 per radio Fixed £60,000 per year 3. 4 3. 3 3. 2 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M 03_ ATRI3622_06_SE_C 03. QXD 5...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_4 pptx
... batches Other Labour 24,000 30 ,000 54,000 108,000 2 overheads hours 33 3,200 54,000 33 3,200 [(12,000 × 2) + (12,000 × 2 1 /2)] Total overheads Number of labour hours ‘ M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... follows: Overheads £ Set-up cost 73, 200 Special part handling cost 60,000 Customer invoicing cost 29,000 Material handling cost 63, 000 Other overheads 108,000 33 3,200 Example 5 .3...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_6 ppt
... 7.14 ‘ M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 233 In the next chapter we shall look in some detail at how budgets can be adapted for use as devices for exercising management control. CHAPTER ... price variance for June? The direct materials price variance for June was zero (that is, £46 ,30 0 − (46 ,30 0 × £1)). Activity 7.7 Total, usage and price variances for direc...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_7 pot
... time Net saving before depreciation 30 2 years’ time Net saving before depreciation 30 3 years’ time Net saving before depreciation 30 4 years’ time Net saving before depreciation 30 5 years’ time ... 11.1% £10,000 £90,000 £150,000 + 30 ,000 2 Activity 8.2 M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 262 During May, the following occurred: (1) 950 units were sold for a total...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_8 pot
... reasoning goes like this: £ Amount available for immediate investment 27,778 Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4 Add Income for year 2 (20% × 33 ,33 4) 6,667 40,001 (The extra £1 is only ... score Net present value 3. 6829 3. 9759 Payback 3. 4268 3. 6098 Internal rate of return 3. 32 93 3.70 73 Accounting rate of return 1.9867 2.2667 Response scale: 1= never, 2...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_9 docx
... practice. Source: Based on information in Hopwood, A., ‘Costs count in the strategic agenda’, ft.com, 13 August 2002. FT M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 3 Net present value (NPV) ... ft.com, 23 February 2006. FT M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 1 accounting can play a useful role here by providing information relating to the envir- onment, such...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_10 docx
... 150,871) ( 139 ,7 93 ) EVA ® 64,410 25,786 Improvement in EVA ® 38 ,624 Source: www.wholefoodsmarket.com. M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 35 4 MEASURING SHAREHOLDER VALUE 35 3 Discussions ... 2006. FT M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 9 Is divisionalisation a good idea? There are several advantages claimed for dividing business operations into...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_11 docx
... £ 1 zero 2 zero 3 7,000 4 32 ,000 5 42,000 Example 10 .3 DIVISIONAL PERFORMANCE MEASURES 38 1 M10_ATRI3622_06_SE_C10.QXD 5/29/09 10:41 AM Page 38 1 CHAPTER 10 MEASURING PERFORMANCE 37 2 We can see ... (ROI) p. 37 6 Profit centre p. 36 7 Residual income (RI) p. 37 9 Investment centre p. 36 7 Transfer pricing p. 38 6 Controllable costs p. 37 4 Market prices p. 38 9 Non-controlla...
Ngày tải lên: 22/06/2014, 02:20