... by 10% to see if there would be any trouble areas created Look for opportunities to Buy in bulk for lower cost Prepay for cost savings Set-up payment plans to spread out cash payments ... Change in scope of project Change in key personnel to carry out project Need for additional funds, due to unforeseeable events Transfer of funds from one line item to another Costs prohibited ... any applicable warranty information Decide whether to sell any assets that you are not using or will need to use in the future Travel Travel is planned for in advance for budget and discount...
Ngày tải lên: 14/03/2014, 00:41
... accepting the contract than by refusing it Additional revenue per unit Additional cost per unit Additional contribution per unit £ 13 (12) For 300 units, the additional contribution will be £300 (that ... is reviewing 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 results and some forecasts to the end ... 1, the only point in providing management accounting information is to help managers make more informed decisions There are broadly four areas where managers use information concerning the full...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_3 potx
... budgeted overheads for next year, analysed between the two 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 ... overheads and a different one for those of another For example, machine hours could have been used for the machining department and a direct labour hours basis for the other two Batch costing ... 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 Direct labour: Forming...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_4 pptx
... difficult-to-handle special part (one of them for a Standard and four for a Deluxe) Both of these products are made in batches (large batches for Standards and small ones for Deluxes) Each new batch requires ... 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 of information have ... but each additional machine produced will increase the variable cost for the entire output by £100 a machine For example, if the output were three machines a week, the variable cost for each...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_6 ppt
... a manager is informed that the performance in May was below the budgeted level, it is quite likely that the performance for June will be below target as well Reports on the performance in May ... 12 May 12 June 12 Prolog expects to receive no credit for operating costs Additional shelving for storage will be bought, installed and paid for in April, costing £12,000 Corporation tax of £25,000 ... budget for Prolog Ltd showing the cash balance or required overdraft for the six months ending 30 June (b) State briefly what further information a banker would require from Prolog Ltd before granting...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_7 pot
... £15,000) Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation ... vans Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation ... incentive for employees to improve the quality or quantity of output further There are usually no additional rewards for doing so; only additional work Indeed, employees may have a disincentive for...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_8 pot
... vans Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation Net saving before depreciation ... (instead of as a percentage) We have already seen how this works for the £20,000 inflow for year for the Billingsgate project For year the calculation would be: PV of year cash flow (that is, £40,000) ... discount factor for a range of values of r and n Such a table appears at the end of this book, on pp 521–522 Take a look at it Look at the column for 20 per cent and the row for one year We find...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_9 docx
... identified in Step 3) and formulating long- and short-term plans to pursue them Reviewing business performance and exercising control by assessing actual performance against planned performance (identified ... conventional management accounting already supports this strategic process We have seen in Chapter 7, for example, how budgets can be used to compare actual performance with earlier planned performance ... when we are formulating plans for the future Management M09_ATRI3622_06_SE_C09.QXD 5/29/09 3:32 PM Page 319 FACING OUTWARDS accounting can play a useful role here by providing information relating...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_10 docx
... year l Additional non-current asset investment (ANCAI) for each year over the next five years will be 10 per cent of sales revenue growth l Additional working capital investment (AWCI) for each ... flows and, in turn, shareholder value, management targets can be set for improving performance in relation to each value driver and responsibility assigned for achieving these targets Activity ... and receive a bonus for doing so; and secondly, the bonus bank can act as a retention tool For 2006, the target level of bonus for A J Murray was 62.5% of basic salary and for G Dransfield 37.5%...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_11 docx
... discussed so far is most useful for evaluating the performance of divisional managers, and which for evaluating the performance of divisions? It can be argued that the performance of divisional managers ... employed) × 100% When defining divisional profit for this ratio, the purpose for which the ratio is to be used must be considered For evaluating the performance of a divisional manager, the controllable ... most appropriate, whereas for evaluating the performance of a division, the divisional profit for the period is likely to be more appropriate Various definitions can be used for divisional investment...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_12 doc
... costs and performance of the two divisions (b) Comment on this performance, making reference to any matters that give cause for concern when comparing the divisions or in divisional performance generally ... services, for example a case handled by a firm of solicitors, will take some time to complete and costs will build up before the client is billed for them Managing working capital The management ... sewerage services and waste management, mainly in the UK Source: Table constructed from information appearing in the financial statements for the year ending in 2007 for each of the five businesses...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_14 potx
... pieces of information before granting additional overdraft facilities These may include: l l l l l l l l l Security available for the loan Details of past profit performance Profit projections for the ... Ticket revenue at 50 per cent capacity for 20 performances: (£16,400 × 50% × 20) £164,000 Touring company ticket sales: Total revenue for each performance for a full house: £ 200 @ £22 = 4,400 ... other hand, is relevant to reporting the productive effort for a period This measure of effort may have only a tenuous relationship to cash flows for a period The conventions of accounting may lead...
Ngày tải lên: 22/06/2014, 02:20
Tools for Business Decision Management Makers_15 pot
... performance) The performance for the business as a whole is often given the most weighting, and individual performance the least weighting Thus, 50 per cent of the bonus may be for corporate performance, ... also overheads communication about cost management 332 communities 12 accounting information for 16 companies 2–3 comparability of management accounting information 18, 453 compensating variances ... information for budgets 177–8 competitors’ businesses 321–2 cost-plus information, used by price takers 164–5 on creditworthiness 425 full (absorption) cost information, using 121–3 market information...
Ngày tải lên: 22/06/2014, 02:20
Tools for management, workshop and consulting
... 305 Project management tools 310 7.1 Project management – activities, processes and tools 7.1.1 Key project management activities and tools ... and tools for the project management cycle (planning) and the diagnosis phase of the problem solving cycle 38 2.2 Categories of tools Problem solving process steps: Categories of tools: Tools ... best-pratice list of tools , a TOP 10 list of the most preferred tools and an overview of project management planning and scoping tools have been added There are 23 new tools in this edition,...
Ngày tải lên: 08/10/2013, 18:11
CASE STUDIES IN TUBERCULOSIS - Nurse Case Management Training Tools for Patient Success ppt
... recommend utilizing them for training new nurses inexperienced in TB case management; for continuing education for TB staff; to generate discussion; and to help prepare your program for similar situations ... questions for each case A copy of each corresponding reference should be available at the same time (See Appendix B for a list) for reinforcing the teaching points and providing supplemental information ... treatment for tuberculosis is usually for six or more months It is very important for you to keep all of the appointments made for you _ (client's initials) Be sure you take your medicine for...
Ngày tải lên: 29/03/2014, 03:20
CROP MANAGEMENT – CASES AND TOOLS FOR HIGHER YIELD AND SUSTAINABILITY docx
... Use of Ripeners for Better Sugarcane Management Marcelo de Almeida Silva and Marina Maitto Caputo Chapter Population Management for Yield Improvement in Upland Rice Ecologies for West Africa ... segregating populations (see Table for populations code) Performance of populations and lines for some rice characteristics The performance of rice populations and lines for some rice characteristics ... 0.001 probability level Table Performance of rice genotypes for some yield components 35 Population Management for Yield Improvement in Upland Rice Ecologies for West Africa Region Traits Yield...
Ngày tải lên: 28/06/2014, 08:20
Tools for Project Management, Workshops and Consulting pdf
... 305 Project management tools 310 7.1 Project management – activities, processes and tools 7.1.1 Key project management activities and tools ... and tools for the project management cycle (planning) and the diagnosis phase of the problem solving cycle 38 2.2 Categories of tools Problem solving process steps: Categories of tools: Tools ... best-pratice list of tools , a TOP 10 list of the most preferred tools and an overview of project management planning and scoping tools have been added There are 23 new tools in this edition,...
Ngày tải lên: 29/06/2014, 08:20
Báo cáo lâm nghiệp: "New insights in the recognition of the European ash species Fraxinus excelsior L. and Fraxinus angustifolia Vahl as useful tools for forest management" pdf
... Region (SCAR) markers [4] Therefore, currently available molecular markers are not sufficient for ash species determination Even when molecular markers are efficient tools for discriminating closely-related ... observed only for seeds of F angustifolia (for all progeny arrays) and St-Dyé and Tavaux seed lots Moreover, the mean germination rate was two-fold higher for F angustifolia seeds than for seeds ... (0 for the absence and for the presence of the dominant marker) Four phenotypes were possible: 10, 11, 00 and 01 A Simple Correspondence Analysis (SCA) on a two-way contingency table was performed...
Ngày tải lên: 07/08/2014, 16:20
Báo cáo lâm nghiệp: "Designing decision support tools for Mediterranean forest ecosystems management: a case study in Portugal" pptx
... common framework for conceptualizing and implementing decision support tools for Mediterranean forest ecosystem management Research on the basic components of decision support tools specific to ... information and other pertinent data required for building management models [17] Another optional data structure provides additional information required to link prescription simulation information ... heuristic procedures for solving spatially constrained forest management scheduling models, For Sci 48 (2002) 608–621 [17] Falcão A., Borges J.G., Tomé M., SAGfLOR – An automated forest management prescription...
Ngày tải lên: 08/08/2014, 00:22
Báo cáo y học: "What can management theories offer evidence-based practice? A comparative analysis of measurement tools for organisational context" doc
... out of 18 tools, with 'promoting external contacts' included in seven tools The other items were included in five tools The most representation for this category was sourced from OL tools Knowledge ... x x 60% x x x x x x x x x x x x x 64% *See Table for full names and references for measurement tools resources' were common to all tools Two tools had relatively good coverage of the attributes: ... existing measurement tools has confirmed differences in emphasis across the domains Measurement tools for RA and RU focus more on access to new information, leadership, and resources for change, and...
Ngày tải lên: 11/08/2014, 05:21