Tools for Business Decision Management Makers 4 pptx

... 12. 34 15 .43 Total cost per unit 50. 34 67 .43 The return on sales is calculated as follows: Standard Deluxe £ per unit £ per unit Selling price 65.00 87.00 Total cost (see above) 50. 34 67 .43 Profit ... the profit for each pound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on the job must be £0 .40 × 112 = 44 .80 This means that the target price...

Ngày tải lên: 22/06/2014, 02:20

... £000 £000 Sales revenue 5 34 2 54 183 97 Variable cost ( 344 ) (167 ) (117 ) (60) Contribution 190 87 66 37 Fixed cost (rent and so on) (138) (46 ) (46 ) (46 ) Profit/(loss) 52 41 20 (9) Now it is obvious ... accounted for between 34 per cent for retailers (lowest) and 42 per cent for manufacturers (highest), with other industries’ pro- portion of indirect cost falling within the 3...

Ngày tải lên: 22/06/2014, 02:20

... 6.00 1 04. 00 Overheads: Preparation department (10 × 44 .47 ) 44 4.70 Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.15 1,135.89 Full cost of the job 1 ,47 3.89 Activity 4. 11 ... cost (9 × £6) 54. 00 Direct materials ( 40 + £9 + 4) 53.00 Overheads: Forming (4 × £8.18) 32.72 Machining (4 × £ 14. 05) 56.20 Finishing (1 × £11 .49 ) 11 .49 100 .41 Full...

Ngày tải lên: 22/06/2014, 02:20

... July Manufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500 Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 0 6,000 6,700 7,700 7,500 7,200 7,000 6,900 The following further information is ... 113,500 Raw materials (44 ,000) (44 ,000 metres) (46 ,300) (46 ,300 metres) Labour (22,000) (2,750 hours) (23,200) (2,960 hours) Fixed overheads (20,000) (19,300) Operating pr...

Ngày tải lên: 22/06/2014, 02:20

... profit before depreciation 20 (80) (−100 + 20) 2 years’ time Operating profit before depreciation 40 (40 ) (−80 + 40 ) 3 years’ time Operating profit before depreciation 60 20 ( 40 + 60) 4 years’ ... set out below. Size of business Large % Medium % Small % All % Underperformed 8 14 32 14 Performed as expected 82 72 68 77 Overperformed 10 14 0 9 It seems that smaller businesses are mu...

Ngày tải lên: 22/06/2014, 02:20

... 118.9 4. 4 +20 $0.88 13.6 59.0 5.3 Capital costs Initial capital (US$m) −20 360 28.6 261.8 2.8 −10 40 5 24. 1 220.3 3.2 +10 49 5 17.3 137.2 4. 4 +20 540 14. 7 95.7 5.1 * The spot price is the price for ... works for the £20,000 inflow for year 1 for the Billingsgate project. For year 2 the calculation would be: PV of year 2 cash flow (that is, 40 ,000) = 40 ,000/(1 + 0.2) 2 = 40 ,...

Ngày tải lên: 22/06/2014, 02:20

... 6 £000 £000 £000 £000 £000 £000 Sales revenue 45 0 47 0 47 0 47 0 47 0 Less 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 ... 0.2 Year 2 140 ,000 0 .4 220,000 0 .4 250,000 0.2 Year 3 140 ,000 0 .4 200,000 0.3 230,000 0.3 Year 4 100,000 0.3 170,000 0.6 200,000 0.1 Estimates for each year are ind...

Ngày tải lên: 22/06/2014, 02:20

... 296.5 2 358.9 0.826 296.5 3 3 94. 7 0.751 296 .4 4 43 4.2 0.683 296.6 5 47 7.6 0.621 296.6 Terminal value: 543 .5/0.10 (see Note) 5 ,43 5.0 0.621 3,375.1 Total business value 4, 857.7 Note: After Year 5 ... which the business uses EVA ® and the results of doing so. CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 3 54 Can you work out the EVA ® for the second year of the business in E...

Ngày tải lên: 22/06/2014, 02:20

... 0. 743 13,3 74 3 25,000 0. 641 16,025 4 50,000 0.552 27,600 5 60,000 0 .47 6 28,560 101,075 Initial investment (90,000) Net present value 11,075 This indicates that the NPV is positive and, therefore, ... another business, or a whole business entity? We may encounter a number of problems such as: l Obtaining the information required. This is particularly true for a division within ano...

Ngày tải lên: 22/06/2014, 02:20

... 6,500 UK businesses, 44 per cent of businesses leave it a fortnight, or longer, after the due date for payment before sending reminders to their credit customers, while 13 per cent leave it for a ... 20.0 48 .0 Operating profit 4. 3 14. 7 10.8 10.7 EXERCISES 40 7 M10_ATRI3622_06_SE_C10.QXD 5/29/09 10 :41 AM Page 40 7 Real World 11.11 shows the average operating cash cycle for larg...

Ngày tải lên: 22/06/2014, 02:20