Tools for Business Decision Management Makers 10 docx
Tools for Business Decision Management Makers_2 docx
...
business s products. Neither C nor D is incorporated into A or B. Costings (per unit) for the pro-
ducts are as follows:
ABCD
££££
Variable materials 15 20 16 17
Variable labour 25 10 10 15
Other ... unlimited quantities of products C and D
to the business, charging £40 per unit for product C and £55 per unit for product D.
Next year’s estimated demand for the products, from the m...
Tools for Business Decision Management Makers_9 docx
... 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 STRATEGIC MANAGEMENT ... in Step 3) and
formulating long- and short-term plans to pursue them.
5 Reviewing business performance and exercising control by assessing actual perform-
ance against planned perf...
Tools for Business Decision Management Makers_10 docx
... making decisions that
result in an increase in profits for their particular division, but which reduce the profits of
Activity 10. 2
DIVISIONALISATION
371
‘
M10_ATRI3622_06_SE_C10.QXD 5/29/09 10: 41 ... importance of non-financial measures in managing
a business and how they may be used for decision- making purposes.
M10_ATRI3622_06_SE_C10.QXD 5/29/09 10: 41 AM Page 366
The above...
Tools for Business Decision Management Makers_11 docx
... 12.0
124 100 .0 116 100 .0 100 100 .0
M10_ATRI3622_06_SE_C10.QXD 5/29/09 10: 41 AM Page 384
Sometimes, a division will sell goods or services to another division within the same
business. For example, ... others.
Activity 10. 21
Real World 10. 10 provides some insight into the kind of non-financial measures that
are regarded as important by management accountants in manufacturing...
Tools for Business Decision Management Makers_3 potx
... 1.00
Current 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 is scheduled ... cost for Buccaneers Ltd for next year is expected to be made up as
follows:
£000
Direct materials:
Forming department 450
Machining department 100
Finishing department 50
Dir...
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 ... busi-
nesses. The business is about to commence production of a new model of machine
for which facilities exist to produce a maximum of 10 machines each week. To assist
management...
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 ... shares 60,000
During June, the business intends to make payments of £40,000 for a leasehold property,
10, 000 for equipment and £6,000 for a motor vehicle. The business will...
Tools for Business Decision Management Makers_7 pot
... depreciation 20 10 160
2 years’ time Operating profit after depreciation 40 10 10
3 years’ time Operating profit after depreciation 60 10 10
4 years’ time Operating profit after depreciation 60 10 10
5 ... machine (100 ) (100 )
1 year’s time Operating profit before depreciation 20 (80) ( 100 + 20)
2 years’ time Operating profit before depreciation 40 (40) (−80 + 40)
3 years’ time Oper...
Tools for Business Decision Management Makers_8 pot
... the 10% discount rate required to achieve a zero NPV would there-
fore be
(2.46)/4.21 × 1% = 0.58%
The IRR is therefore
(10. 00 − 0.58)% = 9.42%
However, to say that the IRR is about 9 or 10 per ... estimated price before a zero NPV is obtained. The margin
of safety is, therefore, not very high for this factor. In practice this should not
represent a real risk because the business cou...
Tools for Business Decision Management Makers_12 doc
... major performance
indicator. The required minimum rate of return is the business s cost of capital of 10 per cent
a year.
10. 6
CHAPTER 10 MEASURING PERFORMANCE
406
M10_ATRI3622_06_SE_C10.QXD ...
liabilities 100 100 100 100 100
Current liabilities
Trade payables 75 35 65 36 8
Taxation 10 1 3 3 1
Other short-term liabilities – 5 3 – –
Overdrafts and short-term loans 4 5 1 10...
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