Accounting for Managers Part 9 pot

... ( 195 2) Ouchi ( 197 9) Chua et al. Woodward ( 195 8, Hopwood ( 197 2, Beer ( 197 2) ( 198 9) 196 5, 197 0) 197 4a, 197 4b) Lowe and Machin Ansari and Bell Burns and Stalker Vickers ( 196 5, ( 198 3) ( 199 1) ( 196 1) ... ( 199 1) ( 196 1) 196 7) Lowe and McInnes Dent ( 199 1) Drucker ( 196 4) Otley and Berry ( 197 1) Laughlin and Simon et al. ( 195 4) ( 198 0) Otley ( 198 0) Broadbent ( 199...

Ngày tải lên: 04/07/2014, 16:21

... 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 ... 226 Variance analysis 227 Accounting for Managers: Interpreting accounting information for decision-making Paul M. Collier Aston Business School, Aston University xvi...

Ngày tải lên: 04/07/2014, 16:21

... D. ( 199 4). Management control in contemporary organizations: Towards a wider framework. Management Accounting Research, 5, 2 89 99 . Otley, D. ( 199 9). Performance management: A framework for management ... 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 l...

Ngày tải lên: 04/07/2014, 16:21

... ( 199 9). The forces that shape organi- zational performance measurement systems: an interdisciplinary review. International Journal of Production Economics, 60 91 , 53–60. 72 ACCOUNTING FOR MANAGERS (capital). ... Macmillan. Laughlin, R. ( 199 9). Critical accounting: Nature, progress and prognosis. Accounting, Audit- ing and Accountability Journal, 12(1), 73–8. Macintosh, N. B. ( 19...

Ngày tải lên: 04/07/2014, 16:21

... year 2 −14,3 79 −13,7 29 Net current assets 3,481 2,484 Total assets less current liabilities 21 ,96 6 20,5 09 Creditors: Amounts falling due after more than one year −7 ,92 0 −7 ,94 8 Provision for liabilities ... added to cost for profit, whereas the margin is the percentage of the selling price that is represented by profit. 96 ACCOUNTING FOR MANAGERS Intellectual capital Edvin...

Ngày tải lên: 04/07/2014, 16:21

... R. S. ( 199 2). Activity-based systems: measuring the costs of resource usage. Accounting Horizons, 6(3), 1–13. Hammer, M. and Champy, J. ( 199 3). Reengineering the Corporation: A Manifesto for Business Revolution. ... is the job cost for the printing of 5,000 copies of a textbook. The costing system shows: 138 ACCOUNTING FOR MANAGERS Table 9. 10 Quality Printing Co. – analysis...

Ngày tải lên: 04/07/2014, 16:21

... Irwin. Shank, J. K. ( 199 6). Analysing technology investments – from NPV to strategic cost man- agement (SCM). Management Accounting Research, 7, 185 97 . 178 ACCOUNTING FOR MANAGERS the profitability ... pools as 188 ACCOUNTING FOR MANAGERS Table 12.7 NPV for Project 2 Year Project 2 cash flows Discount factor (10%) Present value of cash flows 1 35,000 .90 9 31,815 2 35,000 .82...

Ngày tải lên: 04/07/2014, 16:21

... 56,228 56,228 56,228 224 ,91 1 Dining staff increases 3% p.a. 75,000 77,250 19, 892 19, 892 19, 892 19, 892 79, 568 Office staff increases 4% p.a. 35,000 36,400 9, 464 9, 464 9, 464 9, 464 37,856 Management increases ... 8,000 Total expenditure 591 ,95 0 620,460 150,825 155,082 163,381 167,337 636,624 Net profit before interest 824,250 868,740 142 ,93 5 185,622 2 69, 755 305,175 90 3,48...

Ngày tải lên: 04/07/2014, 16:21

... Purcell, J. ( 199 6). Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research, 7(1), 1–24. 238 ACCOUNTING FOR MANAGERS Table 15. 19 Reconciliation Original ... 1,354,500 £154.58 1, 391 ,200 −36,700 Contribution £ 19. 50 195 ,000 £ 19. 50 175,500 £20.42 183,800 −8,300 Fixed costs 125,000 125,000 130,000 −5,000 Net profit...

Ngày tải lên: 04/07/2014, 16:21

... Using the Brain as a Biosensor to Detect Hypoglycaemia 291 Bishop, CM. ( 199 8). Neural Networks for Pattern Recognition. 1st ed. Oxford University Press, New York, USA. Crespel, A. & ... reagent, it is the limiting factor for its utilization as the template for sensor fabrication. Proteolytic digestion of HbA1c for production of FV also leads to the formation of another...

Ngày tải lên: 19/06/2014, 19:20