Tools for Business Decision Management Makers 6 ppt

... cater for a range of products and no single product decision will cause the business to amend it. Required: (a) Prepare a summary of information that would help with the pricing decision for the ... decision on the price to charge for the new machine, two pieces of information have been collected: Activity 5.8 ‘ M05_ATRI 362 2_ 06_ SE_C05.QXD 5/29/09 4:22 PM Page 161 Pricing...

Ngày tải lên: 22/06/2014, 02:20

... information a banker would require from Prolog Ltd before granting additional overdraft facilities for the anticipated expansion of sales. 6. 7 CHAPTER 6 BUDGETING 214 M 06_ ATRI 362 2_ 06_ SE_C 06. QXD ... control? What is a budget committee? What purpose does it serve? 6. 4 6. 3 6. 2 6. 1 Exercises 6. 5 to 6. 8 are more advanced than 6. 1 to 6. 4. Those with coloured numbers ha...

Ngày tải lên: 22/06/2014, 02:20

... £000 Sales revenue 534 254 183 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 that ... p. 59 Break-even analysis p. 60 Break-even chart p. 61 Break-even point (BEP) p. 61 Contribution per unit p. 66 Contribution margin ratio p. 67 Margin of safety p. 67 Op...

Ngày tải lên: 22/06/2014, 02:20

... 10 Machine depreciation 120 Machine hours 130 26 78 26 – 67 0 205.5 254.5 127 83 Admin. Direct labour 39.84 26. 56 16. 6 (83) 67 0 245.34 281. 06 143 .6 – Note: The direct cost is not included in the ... 207.41 £143 ,60 0 5,000 £281, 060 15,000 £245,340 5,000 £143 ,60 0 £(75,000 /6) £281, 060 £(120,000 /6) £245,340 £(180,000 /6) Activity 4.12 continued M04_ATRI 362 2_ 06_ SE_C04.Q...

Ngày tải lên: 22/06/2014, 02:20

... acceptable. M08_ATRI 362 2_ 06_ SE_C08.QXD 5/29/09 3:31 PM Page 266 It is important to remember that the decision whether to invest in the machine must be taken before any of these things are known. For example, ... profit before depreciation 20 2 years’ time Operating profit before depreciation 40 3 years’ time Operating profit before depreciation 60 4 years’ time Operating profit...

Ngày tải lên: 22/06/2014, 02:20

... years’ time 30 0.8 26 24.78 3 years’ time 30 0.751 22.53 4 years’ time 30 0 .68 3 20.49 5 years’ time 30 0 .62 1 18 .63 6 years’ time 30 0. 564 16. 92 6 years’ time 30 0. 564 16. 92 NPV (2. 46) This figure ... 0.870 26. 10 2 years’ time 30 0.7 56 22 .68 3 years’ time 30 0 .65 8 19.74 4 years’ time 30 0.572 17. 16 5 years’ time 30 0.497 14.91 6 years’ time 30 0.432 12. 96 6 years’...

Ngày tải lên: 22/06/2014, 02:20

... approval. M08_ATRI 362 2_ 06_ SE_C08.QXD 5/29/09 3:31 PM Page 3 06 Strategic management accounting Businesses are increasingly being managed along strategic lines. By this we mean that strategies adopted by a business ... the business operates when we are undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management acc...

Ngày tải lên: 22/06/2014, 02:20

... 10% £m 1 3 26. 2 0.909 2 96. 5 2 358.9 0.8 26 2 96. 5 3 394.7 0.751 2 96. 4 4 434.2 0 .68 3 2 96. 6 5 477 .6 0 .62 1 2 96. 6 Terminal value: 543.5/0.10 (see Note) 5,435.0 0 .62 1 3,375.1 Total business value 4,857.7 Note: ... Limited, 6 November 20 06. FT M09_ATRI 362 2_ 06_ SE_C09.QXD 5/29/09 3:32 PM Page 355 CHAPTER 10 MEASURING PERFORMANCE 368 Real World 10.1 sets out the organi...

Ngày tải lên: 22/06/2014, 02:20

... flows Discount factor Present value £ @ 16% £ 1 18,000 0. 862 15,5 16 2 18,000 0.743 13,374 3 25,000 0 .64 1 16, 025 4 50,000 0.552 27 ,60 0 5 60 ,000 0.4 76 28, 560 101,075 Initial investment (90,000) Net ... division within the same business and part to outside customers. For a business with only two divisions, the position will be as set out in Figure 10 .6. M10_ATRI 362 2_ 06_...

Ngày tải lên: 22/06/2014, 02:20

... level of trade receivables 40 × 63 0,000/ 365 (Note 1) 69 ,041 50 × 64 5,000/ 365 88,3 56 60 × 65 0,000/ 365 1 06, 849 Current level of trade receivables 30 × 60 0,000/ 365 (49,315) ( 49,315) (49,315) Increase ... 11.0 373 41 260 15.8 Carphone Mobile phone 6. 8 150 10.2 67 15.2 Warehouse retailer Kingfisher Home 7.4 1,443 1 06. 8 338.4 31 .6 improvement retailer United Business Media...

Ngày tải lên: 22/06/2014, 02:20