management accounting for decision makers, 6th edition (2009)
Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf
... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24‘ Management decisions requiring management accounting informationFigure 1.9 Management accounting information is required ... and the value of providingadditional management accounting informationFigure 1.6The benefits of management accounting information eventually decline. The cost of providinginformation, however, ... andreturn.What is management accounting? l All accounting must be useful for decision making and this requires a clear under-standing of for whom and for what purpose the information will be used.l Management...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 250 429Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14%Margin of ... senior management isreviewing the performance of one hotel and making plans for next year.The managers have in front of them the results for this year (based on some actual resultsand some forecasts ... discounts are often given.l Diseconomies of scale. This may mean that the per-unit cost of output is higher athigher levels of activity. For example, it may be necessary to pay higher rates of pay...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... product or service.The logic of full costing is that the entire cost of running a particular facility, say an of ce, is part of the cost of the output of that of ce. For example, the rent may be ... providing management accounting infor-mation is to help managers make more informed decisions. There are broadly fourareas where managers use information concerning the full cost of the business’s ... overheads for one week tends to be about half of that for a similar two-week period. Thus, a basis of allotting overheads to jobs that takes account of the length of time that the units of out-put...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... standard profit mark-up of 25 per cent of fullcost. Management is concerned by the lack of profit.Full cost for one unit of a product is calculated by charging overheads to each type of product ... some theoreticalaspects of the subject before going on to look at some more practical issues, particu-larly the role of management accounting information in pricing decisions.PricingCHAPTER ... commence production of a new model of machine for which facilities exist to produce a maximum of 10 machines each week. To assist management in a decision on the price to charge for the new machine,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... senior management is aware of the potentially threatening nature of this form of budgeting, care can be taken to apply ZBB with sensitivity. However, in the quest for cost control and value for ... 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 newproduct. Such information should ... the activities of the various departments and sections of the business are linked so that the activities of one are complementary to those of another. For example, the activities of the purchasing/procurement...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... FuelMiser consists of one of each component.The planned sales for the first seven months of the forthcoming accounting period, by channels of distribution and in terms of Fuel Miser units, ... some form of borrowing, the consequences couldbe more profound, such as the loss of profits on business that was not able to be under-taken because of the lack of funds.Non-operating profit ... M., Management Accounting, 5th edn, PrenticeHall, 2007, chapter 11.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15.Hilton, R., Managerial Accounting, 6th...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... £000Immediately Cost of machine (100)1 year’s time Operating profit before depreciation 202 years’ time Operating profit before depreciation 403 years’ time Operating profit before depreciation ... question of ‘horses for courses’. Accounting profit is fine for measuring performance over short periods, butcash is the appropriate measure when considering the performance over the life of aproject.The ... £000Immediately Cost of machine (100)1 year’s time Operating profit before depreciation 202 years’ time Operating profit before depreciation 403 years’ time Operating profit before depreciation...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... The software has a life of two years and will then become obsolete.The cost of producing the software was £10,000. The client has agreed to pay alicence fee of £8,000 a year for the software ... out some of the main findings.REAL WORLD 8.10A survey of US practiceA survey of the chief financial officers (CFOs) of 392 US businesses examined the popularity of various methods of investment ... 8.7 provides some idea of the IRR for one form of renewable energy.Real World 8.8 gives some examples of IRRs sought in practice.REAL WORLD 8.8Rates of returnIRR rates for investment projects...
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Management Accounting for Decision Makers 6th edition_1 pptx
... isreviewing the performance of one hotel and making plans for next year.The managers have in front of them the results for this year (based on some actual resultsand some forecasts to the end ... activityFigure 3.4Here the electricity bill for a time period (for example, three months) is plotted against the vol-ume of activity for that same period. This is done for a series of periods. A line is ... and in a form thatcan easily be understood by non-financial managers. The break-even chart can there-fore be a useful device for explaining this relationship.Real World 3.1 shows information...
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Management Accounting for Decision Makers 6th edition_3 pdf
... of machine for which facilities exist to produce a maximum of 10 machines each week. To assist management in a decision on the price to charge for the new machine, two pieces ofinformation have ... overheads for next year, analysed between thetwo cost centres. This should be in the form of three columns: one for the total figure for each type of overhead and one column each for the two ... ‘price makers . They must accept the price offered by the market orthey do not sell any of their products. Cost-plus pricing may be appropriate for price makers, but it has less relevance for price...
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Management Accounting for Decision Makers 6th edition_5 docx
... M., Management Accounting, 5th edn, PrenticeHall, 2007, chapter 11.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15.Hilton, R., Managerial Accounting, 6th ... to use the May figures for explainingthe variances.Note that the business had budgeted for a higher level of output for June than it did for May.CHAPTER 7 ACCOUNTING FOR CONTROL224What else ... materials variances for May is shown in Figure 7.4.CHAPTER 7 ACCOUNTING FOR CONTROL226‘Using the figures in Activity 7.4, what was the direct material usage variance for June?The direct...
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Management Accounting for Decision Makers 6th edition_6 docx
... resources and for distribu-tion to owners. Accounting profit, on the other hand is more appropriate for reportingachievement on a periodic basis. It is a useful measure of productive effort for a rela-tively ... really a question of ‘horses for courses’. Accounting profit is fine for measuring performance over short periods, butcash is the appropriate measure when considering the performance over the life of ... Operating profit before depreciation 403 years’ time Operating profit before depreciation 604 years’ time Operating profit before depreciation 605 years’ time Operating profit before depreciation...
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Management Accounting for Decision Makers 6th edition_7 ppt
... Conventional management accounting has been criticised, however, for failing to address fully thestrategic aspects of managing a business. This criticism does not mean that the management accounting ... subject must continue to develop if it is to retain a high degree of relevance for decision makers. Strategic management accounting is still a fairly new topic and there is nogenerally agreed set ... identified, and new accounting techniques which are seen as useful for strategic decision making have emerged.We shall begin the chapter by discussing the nature of strategic management accounting and...
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Management Accounting for Decision Makers 6th edition_10 pdf
... considered a better performance indicator than ROI.l Assessing divisional performance requires some basis for comparison. A particulardivision can be compared with that for: – Other divisions ... evaluating the credit decision It is possible to view the credit decision as a capital investment decision. Granting tradecredit involves an opportunity outlay of resources in the form of cash (which ... provide discounts for prompt payment through quarterly credit notes. As credit notes will be given only for thosedebts paid on time, the customer will often make an effort to qualify for the discount.CHAPTER...
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management accounting for decision makers, 6th edition (2009)
... University of Plymouth. Management Accounting for Decision MakersAtrill McLaneySixth Edition CVR_ATRI3622_06_SE_CVR.indd 1 2/6/09 09:46:05 Management Accounting for Decision MakersA01_ATRI3622_06_SE_A01.QXD ... study, Management Accounting for Decision Makers is praised for its clear, accessible and uncluttered style. It provides a comprehensive introduction to the main principles of management accounting, ... 14What is management accounting? 15How useful is management accounting information? 16Providing a service 17But . . . is it material? 18Weighing up the costs and benefits 18 Management accounting...
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