Tools for Business Decision Management Makers 7 pot

... 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...

Ngày tải lên: 22/06/2014, 02:20

... £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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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)...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20

... 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...

Ngày tải lên: 22/06/2014, 02:20