Tools for Business Decision Management Makers 8 pot

Tools for Business Decision Management Makers_3 potx

Tools for Business Decision Management Makers_3 potx

... 2,000 Indirect salaries 80 0 200 240 180 180 Apportioned cost Rent 10,000 Heating and lighting 80 0 Insurance of premises 200 Cleaning 600 Apportioned by floor area 11,600 3 ,86 7 4 ,83 3 2,417 483 Cost centre ... department (6 × 86 .34) 5 18. 04 Finishing department (5 × £34.63) 173.15 1,135 .89 Full cost of the job 1,473 .89 Activity 4.11 continued The manufacturing cost for Buccane...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 414
  • 1
Tools for Business Decision Management Makers_7 pot

Tools for Business Decision Management Makers_7 pot

... to business size, are 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 ... each project in Activity 8. 6 are set out in Figure 8. 1. CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS 2 68 The cumulative cash flows of each project in Activity 8. 6 Figure...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 338
  • 0
Tools for Business Decision Management Makers_8 pot

Tools for Business Decision Management Makers_8 pot

... US$m Years Average spot* copper price US$/lb 1.10 8. 8 ( 18. 4) 8. 1 1.20 14 .8 80.2 5.0 1.40 25.7 277.3 3.0 1.50 30 .8 375.9 2.7 Gold price Average spot* gold price US$/oz 450 18. 9 152.0 4.0 500 19.6 ... 0.769 15. 38 2 years’ time 40 0.592 23. 68 3 years’ time 60 0.455 27.30 4 years’ time 60 0.350 21.00 5 years’ time 20 0.269 5. 38 5 years’ time 20 0.269 5. 38 NPV (1 .88 ) M 08_ AT...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 411
  • 0
Tools for Business Decision Management Makers_14 potx

Tools for Business Decision Management Makers_14 potx

... 15, 980 26,930 Cash flow (53,400) (25,220) (90) 540 2,020 (7,430) Opening balance 60,000 6,600 ( 18, 620) ( 18, 710) ( 18, 170) (16,150) Closing balance 6,600 ( 18, 620) ( 18, 710) ( 18, 170) (16,150) (23, 580 ) Notes: 1 ... inventories (Note 1) 40 48 40 Production (Note 2) 188 232 196 2 28 280 236 Inventories sold (Note 3) ( 180 ) (240) (200) Closing inventories 48 40 36 (b) The raw materi...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 212
  • 1
Tools for Business Decision Management Makers_15 pot

Tools for Business Decision Management Makers_15 pot

... 12% 13% 14% 15% 16% 17% 18% 19% 20% 25% 30% 1 0.901 0 .89 3 0 .88 5 0 .87 7 0 .87 0 0 .86 2 0 .85 5 0 .84 7 0 .84 0 0 .83 3 0 .80 0 0.769 1 2 0 .81 2 0.797 0. 783 0.769 0.756 0.743 0.731 0.7 18 0.706 0.694 0.640 0.592 ... practice 286 , 287 , 288 , 289 –90 present value table 521–2 relationship with IRR 280 –2 risk and 270–2 shareholder value and 343–4 superiority 2 78 UK businesses 287 , 2...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 220
  • 1
Tools for Business Decision Management Makers_2 docx

Tools for Business Decision Management Makers_2 docx

... 5/29/09 3:30 PM Page 82 Real World 3 .8 contains information from a Financial Times article about the price for using a new high-speed rail line. Make-or-buy decisions Businesses are frequently ... Sales revenue Profit/(loss) £000 £000 1 400 ( 280 ) 2 1,200 360 3 1,600 680 4 80 0 40 Total 4,000 80 0 The total estimated number of visitors (guest nights) for this year is 50,000. The...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 575
  • 3
Tools for Business Decision Management Makers_4 pptx

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 ... be sold. For every £5 below this price, the business is able to sell 10 more units. For example, at a price of £95, 10 units would be sold, at £90, 20 units would be sold, and so o...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 404
  • 0
Tools for Business Decision Management Makers_6 ppt

Tools for Business Decision Management Makers_6 ppt

... 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 FOR CONTROL 224 What else ... profit. Activity 7 .8 Using the figures in Activity 7.4, what was the direct labour rate variance for June? The direct labour rate variance for June was £ 480 (favourable) (that is...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 506
  • 1
Tools for Business Decision Management Makers_9 docx

Tools for Business Decision Management Makers_9 docx

... costs 50.0 47 .8 50.0 50.0 Customer-related costs Order handling 10.5 8. 7 8. 3 9.1 Invoicing and collection 10.5 8. 7 8. 3 9.1 Shipment processing 15 .8 17.4 16.7 18. 2 Sales visits 18. 4 4.3 4.2 4.5 After-sales ... probability of its occurrence. 8. 8 8. 7 CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS 316 M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 3:31 PM Page 316 differentiation fro...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 594
  • 1
Tools for Business Decision Management Makers_10 docx

Tools for Business Decision Management Makers_10 docx

... (4.5) Operating profit 8. 1 Income from investments 0.4 8. 5 Interest payable (0.5) Ordinary profit before taxation 8. 0 Restructuring costs (2.0) Profit before taxation 6.0 Tax (1 .8) Profit for the year ... 0.909 296.5 2 3 58. 9 0 .82 6 296.5 3 394.7 0.751 296.4 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...
Ngày tải lên : 22/06/2014, 02:20
  • 33
  • 301
  • 0

Xem thêm