Tools for Business Decision Management Makers 7 pot
Tools for Business Decision Management Makers_3 potx
... 3,8 67 4,833 2,4 17 483
Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663
Reapportion GA cost by
number of staff (including
the indirect workers) 202 288 173 (663)
17, 400 4,269 10,361 2 ,77 0 ... buying-in cost 2.50 1.10
Scrap value 1 .70 0.40
The metal wire is in constant use by the business for a range of its products. The fabric
has no other use for the business and i...
Tools for Business Decision Management Makers_7 pot
... £8/hour
7. 5
7. 4
7. 3
CHAPTER 7 ACCOUNTING FOR CONTROL
254
M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 254
1 Hopwood, A. G., ‘An empirical study of the role of accounting data in performance ... 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 busines...
Tools for Business Decision Management Makers_8 pot
... goes like this:
£
Amount available for immediate investment 27, 778
Add Income for year 1 (20% × 27, 778 ) 5,556
33,334
Add Income for year 2 (20% × 33,334) 6,6 67
40,001
(The extra £1 is only a rounding ... cent rate is 0.893 for
year 1 and 0 .79 7 for year 2. We can derive the fall in value per flat (Y) to
give a zero NPV by using the equation
(6Y × 0.893) + (3Y × 0 .79 7) = £26...
Tools for Business Decision Management Makers_14 potx
... 2 ,70 0 20 (1 ,75 0)
20 90 1,800 85 400 2,900 20 (1,100)
30 85 2,550 75 600 3,100 20 (550)
40 80 3,200 65 800 3,300 20 (100)
50 75 3 ,75 0 55 1,000 3,500 20 250
60 70 4,200 45 1,200 3 ,70 0 20 500
70 ... 5,400
(production and sales)
££ £
Sales revenue 25,000 27, 000 26,460
Raw materials (7, 500) (8,100) (2 ,70 0 kg) (8 ,77 0) (2,830 kg)
Labour (6,250) (6 ,75 0) ( 675 hr) (6,885) (650 hr)...
Tools for Business Decision Management Makers_15 pot
... 16% 17% 18% 19% 20% 25% 30%
1 0.901 0.893 0.885 0. 877 0. 870 0.862 0.855 0.8 47 0.840 0.833 0.800 0 .76 9 1
2 0.812 0 .79 7 0 .78 3 0 .76 9 0 .75 6 0 .74 3 0 .73 1 0 .71 8 0 .70 6 0.694 0.640 0.592 2
3 0 .73 1 0 .71 2 ... 0.295 0. 270 0.2 47 0.2 27 0.208 0.191 0. 176 0.162 0.1 07 0. 073 10
11 0.3 17 0.2 87 0.261 0.2 37 0.215 0.195 0. 178 0.162 0.148 0.135 0.086 0.056 11
12 0.286 0.2 5...
Tools for Business Decision Management Makers_2 docx
... 67
Margin of safety p. 67
Operating gearing (operational
gearing) p. 70
Profit–volume (PV) chart p. 72
Economies of scale p. 73
Relevant range p. 74
Marginal analysis p. 78
Marginal cost p. 78
Outsourcing ... contribution to make decisions –
marginal analysis
USING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS
77
REAL WORLD 3 .7
Break-even analysis in practice
A survey...
Tools for Business Decision Management Makers_4 pptx
... 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 ... R. and Young, S. M., Management Accounting, 5th edn, Prentice
Hall, 20 07, chapters 4, 5, 6 and 9.
Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapte...
Tools for Business Decision Management Makers_6 ppt
... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,400
6,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900
The following further information is available:
1 There will be inventories of finished units at 1 January of 7, 000 ... to use the May figures for explaining
the variances.
Note that the business had budgeted for a higher level of output for June than it did
for May.
CHAPTER 7 ACCOUNTING...
Tools for Business Decision Management Makers_9 docx
... 470 470 470 470
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 capital 180
Interest on working capital 27 27 ... the business operates when we are undertaking
a position analysis or when we are formulating plans for the future. Management
What is strategic management accounting?
CHAPTER 9 STRATEG...
Tools for Business Decision Management Makers_10 docx
... 296.5
2 358.9 0.826 296.5
3 394 .7 0 .75 1 296.4
4 434.2 0.683 296.6
5 477 .6 0.621 296.6
Terminal value: 543.5/0.10 (see Note) 5,435.0 0.621 3, 375 .1
Total business value 4,8 57. 7
Note: After Year 5 there ... 371
Although EVA
®
is used by many large businesses, both in the US and Europe, it tends
to be used for management purposes only: few businesses report this measure to share...
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