Accounting for Managers Part 5 ppt

... 8,9 25 15, 400 33,3 25 Fixed monthly fee 5, 000 7 ,50 0 12,000 24 ,50 0 Actual income 14,000 16,4 25 27,400 57 ,8 25 Variable labour costs 3, 750 5, 000 8,000 16, 750 Contribution 10, 250 11,4 25 19,400 41,0 75 Fixed ... 11,000 14, 250 20 ,50 0 45, 750 Fixed labour costs 3,000 2,000 2,000 7,000 Occupancy costs 5, 000 6,000 12,000 23,000 Computer costs 2 ,50 0 3 ,50 0 5, 000 11,00...

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 ... by owner +50 ,000 +50 ,000 Total of transactions for this period + 25, 000 +11,000 +5, 000 −34,000 +6,000 +9,000 +8,000 Totals of each account at end of period +50 ,000 + 25, 000...

Ngày tải lên: 04/07/2014, 16:21

... term. − 250 ,000 −200,000 − 150 ,000 −100,000 50 ,000 0 50 ,000 100,000 150 ,000 0 5, 000 10,000 15, 000 20,000 25, 000 30,000 Net profit Figure 8.2 Profit–volume graph for XYZ Ltd 108 ACCOUNTING FOR MANAGERS to ... variable costs) (£) 40 10,000 400,000 100,000 300,000 35 15, 000 52 5,000 150 ,000 3 75, 000 30 20,000 600,000 200,000 400,000 25 25, 000 6 25, 000 250 ,000 3 75...

Ngày tải lên: 04/07/2014, 16:21

... 9, 750 9, 750 53 , 250 Contribution margin 2 ,50 0 2, 750 3,000 3,000 3, 250 4 ,55 0 19, 050 Fixed costs (in total) 1 ,50 0 1 ,50 0 1 ,50 0 1 ,50 0 1 ,50 0 1 ,50 0 9,000 Net profit 1,000 1, 250 1 ,50 0 1 ,50 0 1, 750 3, 050 ... flow 5, 050 2,600 1,0 75 −1,600 2,6 75 −2,7 75 −3,0 75 Opening bank balance 2 ,50 0 −2 ,55 0 50 1,1 25 −4 75 2,200 Closing bank balance −2 ,55 0 50 1,1 25 −4...

Ngày tải lên: 04/07/2014, 16:21

... can be put. (G) A large car for up to eight people. (H) A small motorcycle with a curving shield in front of the seat and a platform for the feet. (I) A fast car, often for just two people. (J) ... we were 13.__________ for the drinks. We discovered that our holiday rep only took us there because she got a generous 14.__________ from the owner (a 5 15. __________ for every customer...

Ngày tải lên: 21/01/2014, 16:20

Ngày tải lên: 25/01/2014, 22:20

... your work. A bit like the old five-year economic plans of the former USSR, Writing for Publication 40 Boden(3)-03.qxd 10/20/2004 5: 55 PM Page 40 The man walked the dog. He threw the ball and the ... good yardstick for quality in academic work is the impact that the publication has in its field. Evaluating impact is a Writing for Publication 38 Boden(3)-03.qxd 10/20/2004 5: 55 PM Pa...

Ngày tải lên: 26/01/2014, 13:20

... picture. This activity is particularly popular with ESL students of any age. 5. Make sentences using some of the selected words, underlining each noun. 6. Play any form of the ever-popular parlour ... itself be shaky. Make sure to give a definition with a full explanation for each part of speech. Then follow with reinforcement activities geared to the level of the students. Practice e...

Ngày tải lên: 26/01/2014, 19:20

... After all, the track record of change efforts is not so good. Consider: suc- cess rates for reengineering efforts in Fortune 1000 companies range from 20 to 50 percent (Strebel, 1996). A study of ... success in change efforts, that about 50 percent of all change efforts emanate from the top but about 47 percent come from division or department heads, and that most change efforts come abou...

Ngày tải lên: 02/07/2014, 02:20

... 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 ... 223 References 223 15 Budgetary Control 2 25 What is budgetary control? 2 25 Flexible budgeting 226 Variance analysis 227 Accounting for Managers: Interpreting accou...

Ngày tải lên: 04/07/2014, 16:21