Accounting for Managers Part 4 pptx

... following case study. 1 14 ACCOUNTING FOR MANAGERS £’000 Revenue 17,000 @ £30 510 3,000 @ £12 36 546 Variable costs 20,000 @ £10 200 Contribution 346 Fixed costs 200 Net profit 146 Consequently, provided ... −207 Net assets 13, 643 12,3 54 Capital and reserves Called-up share capital 1,006 1,006 Share premium account 6, 041 6, 041 Capital redemption reserve 512 512 Profit and loss...

Ngày tải lên: 04/07/2014, 16:21

... 49 48 41 44 54 Increase/-decrease in inventory 4 −1 −7310−1 Sales during month (at cost) 30 32 34 28 26 36 Total purchases 34 31 27 31 36 35 2 14 ACCOUNTING FOR MANAGERS In Table 14. 4, for example, ... 14. 4. Table 14. 4 Sports Stores Co-operative inventory calculation In £’000s Jan Feb Mar Apr May Jun Inventory required at end of month 49 48 41 44 54 53 Inventory at b...

Ngày tải lên: 04/07/2014, 16:21

... for department name blank • write 00 in the boxes for department code If you plan to study at the graduate level • look at the Department Code list in the Bulletin • find the name of the department ... 08 541 -6151 USA Checks must be made payable to ETS-TOEFL/TSE. In Canada, add GST/HST (Reg. No. 13 141 446 8 RT) and QST (Reg. No. 1087967 545 ) to total remittance. It is not necessary to...

Ngày tải lên: 13/12/2013, 22:15

... in the process. Figure 4. 13 Run chart—weight over time: trend. 130 120 140 Pounds 150 160 13 5791113 Weeks 15 17 Figure 4. 14 Run chart—weight over time: shift. 130 120 140 Pounds 150 160 135791113 Weeks 15 ... machines and in Figure 4. 4 Histogram—lab test ordering time. Time (minutes) Number of Occurances 0–30 31–60 61–90 91–120 121–150 151–180 181–210 211– 240 0 2 4 6 8 10 12...

Ngày tải lên: 01/07/2014, 09:20

... Chapters 4 and 5. Accounting for Managers: Interpreting accounting information for decision-making Paul M. Collier Aston Business School, Aston University 12 ACCOUNTING FOR MANAGERS accounting information ... control systems and management accounting 42 Non-financial performance measurement 43 Strategic management accounting 47 A theoretical framework for manage...

Ngày tải lên: 04/07/2014, 16:21

... and the accounting system 34 ACCOUNTING FOR MANAGERS managers is cost, which forms the basis for most of the following chapters. The calculation of cost is determined in large part by accounting ... £9,000 cost 4, 000 to buy 4, 000 +4, 000 Pay advertising £1,000 −1,000 +1,000 Receive 4, 000 from debtor 4, 000 +4, 000 Pay £9,000 to creditor −9,000 −9,000 Total of transaction...

Ngày tải lên: 04/07/2014, 16:21

... profit before interest and tax 100,000 Less: interest 16,000 Profit before tax 84, 000 Less: income tax 14, 000 Profit after tax 70,000 Less: dividend 30,000 Retained profit 40 ,000 68 ACCOUNTING FOR MANAGERS Although ... theoretical approaches’ (p. S42). 60 ACCOUNTING FOR MANAGERS Culture, control and accounting Allaire and Firsirotu (19 84) contrasted a sociostructural system bas...

Ngày tải lên: 04/07/2014, 16:21

... 8,925 15 ,40 0 33,325 Fixed monthly fee 5,000 7,500 12,000 24, 500 Actual income 14, 000 16 ,42 5 27 ,40 0 57,825 Variable labour costs 3,750 5,000 8,000 16,750 Contribution 10,250 11 ,42 5 19 ,40 0 41 ,075 Fixed ... relationship to accounting Materials (paper, ink etc.) £12,000 Labour for printing £20,000 Overhead allocated £10,000 Total job cost 42 ,000 Cost per textbook ( 42 ,000/5,00...

Ngày tải lên: 04/07/2014, 16:21

... cost (£) 14, 000 11,000 9,000 34, 000 70,000 1 04, 000 Overheads 40 0,000 Allocated as % of direct labour 3 84. 6% 53, 846 42 ,308 34, 615 130,769 269,231 40 0,000 Total costs 67, 846 53,308 43 ,615 1 64, 769 ... flow Factor Present value 1 45 ,000 .9091 40 ,910 2 50,000 .82 64 41,320 3 55,000 .7513 41 ,321 4 50,000 .6830 34, 150 5 35,000 .6209 21,731 Present value of net cash flows 17...

Ngày tải lên: 04/07/2014, 16:21

... ACCOUNTING FOR MANAGERS Table 15.1 Actual v. budget financial report Budget for this period Actual for this period Budget for the year to date Actual for the year to date Variance Materials 40 ,000 45 ,000 ... companies. Management Accounting Research, 7(1), 1– 24. 238 ACCOUNTING FOR MANAGERS Table 15.19 Reconciliation Original budgeted net profit 70,000 Sales variances...

Ngày tải lên: 04/07/2014, 16:21