be relevant reliable and timely for decision makers
Financial accounting for decision makers 5e peter atrill and eddie mclaney
... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs l For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used l There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely l Reliability Accounting should be free from significant...
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Financial accounting for decision makers 6e peter atrill and eddie mclaney
... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs ● For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used ● There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely ● Reliability Accounting should be free from significant...
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Financial accounting for decision makers 5e peter atrill and eddie mclaney
... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs l For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used l There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely l Reliability Accounting should be free from significant...
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Financial accounting for decision makers 6e peter atrill and eddie mclaney
... accounting information? For accounting information to be useful, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used There ... Accounting and user needs ● For accounting to be useful, there must be a clear understanding of for whom and for what purpose the information will be used ● There may be conflicts of interest between ... To influence a decision, the information must, of course, be available when the decision is being made Thus, relevant information must be timely ● Reliability Accounting should be free from significant...
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TAXATION FOR DECISION MAKERS 2008 EDITION pdf
... TAXATION FOR DECISION MAKERS 2008 EDITION Shirley Dennis-Escoffier Karen A Fortin Taxation for Decision Makers, 2008 Edition Shirley Dennis-Escoffier and Karen A Fortin VP/Editorial ... reviewer, and chairperson for numerous events As a member of the AICPA she served on several committees and task forces She has published numerous articles in tax and accounting journals and has ... to the standard deductions are made for taxpayers who are blind and or over age 65 qualify for head of household status, the taxpayer must be a single individual and maintain a home for a child...
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Pearson Education Management Accounting for Decision Makers_1 doc
... strategic plans and objectives Collecting information on performance and exercising control 176 177 Time horizon of plans and budgets Limiting factors Budgets and forecasts Periodic and continual ... business decision are relevant to it It is important to distinguish carefully between costs (and revenues) that are relevant and those that are not Failure to this could well lead to bad decisions being ... prices need to be set before the customer will accept the job being done Even where no particular customer has been identified, some idea of the ultimate price will need to be known before the business...
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Pearson Education Management Accounting for Decision Makers_2 ppt
... balance must be struck between risk and return 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 ... decision needs to be made To be relevant, therefore, information must be timely l Reliability Management accounting should be free from significant errors or bias It should be capable of being relied ... machine before deciding whether or not to accept the bid The current market value would be highly relevant to the final decision, but it might not be very reliable because the machine is unique and...
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Pearson Education Management Accounting for Decision Makers_3 potx
... analysis and BEP seem to be widely used The media frequently refer to the BEP for businesses and activities For example, there is seemingly constant discussion about Eurotunnel’s BEP and whether ... reveals that Ford’s subsidiary Volvo is struggling to reach its BEP Ford has recently disposed of its three UK luxury brands (Aston Martin, Jaguar and Land Rover) and is thought to be considering ... fixed and variable cost It can then be described as semi-fixed (semi-variable) cost An example might be the electricity cost for the hairdressing business Some of this will be for heating and lighting,...
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Pearson Education Management Accounting for Decision Makers_4 pptx
... for the value of opening and closing work in progress for the particular period needs to be made if reliable full cost information is to be obtained This approach to full costing, which can be ... Pricing and output decisions Having full cost information can help managers to make decisions on the price to be charged to customers for the business’s products or services Linked to the pricing decisions ... (department) cost, for example, the basis of apportionment might be the number of staff in each product cost centre, because it could be argued that the higher the number of staff, the more benefit the...
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Pearson Education Management Accounting for Decision Makers_5 pptx
... 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 ... 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 ... for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision The sensitivity of the demand to the pricing decision...
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Pearson Education Management Accounting for Decision Makers_6 ppt
... costly and which method is likely to be more beneficial for forward planning? Periodic budgeting will usually take less time and effort to prepare and will therefore be less costly However, as time ... useful benchmark l Relevant/ marginal cost pricing takes the relevant/ marginal cost and adds a mark-up for profit – It can be useful in the short term, but in the longer term it may be better to ... yardstick If there is information available concerning the actual performance for a period, and this can be compared with the planned performance, then a basis for control will have been established...
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Pearson Education Management Accounting for Decision Makers_7 pdf
... Plan (OBP) The OBP is just a forecast (or financial plan) for the year and provides a baseline for understanding actuals and changes, for communicating, discussion and reaching consensus (a key ... the reason for a variance, finding out what went wrong can be costly Reports and other information will have to be scrutinised, and discussions with individuals and groups may have to be carried ... Sales revenue for June will be £8,000 and will increase at the rate of £3,000 a month until September In October, sales revenue will rise to £22,000 and in subsequent months will be maintained...
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Pearson Education Management Accounting for Decision Makers_10 ppt
... the same beneficial effect Benchmark continually Benchmarking should be a never-ending journey There should be regular, as well as special-purpose, reporting of cost information for benchmarking ... objectives and measures employed Though a very large number of measures, both financial and non-financial, exist and so could be used in a balanced scorecard, only a handful of measures should be employed ... shareholders and other users to see, rather than what is a true and fair view of financial performance and position This practice is referred to as ‘creative accounting’ and has been a major problem for...
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Pearson Education Management Accounting for Decision Makers_13 doc
... delay of three to four working days before the cheque can be cleared through the banking system The business must therefore wait for this period before it can benefit from the amount paid in In ... existing because of the project) are relevant Depreciation is irrelevant because it is not a cash flow The research and development cost is irrelevant since it has been spent irrespective of the decision ... cope This is a new market for the business and there are likely to be many new customers who will have to be investigated for creditworthiness Workings should be in £000’s and calculations made to...
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Pearson Education Management Accounting for Decision Makers_14 ppt
... accuracy of the forecasts should be checked before a final decision is made 8.6 Chesterfield Wanderers (a) and (b) Player option Year £000 Sale of player Purchase of Bazza Sponsorship, and so on Gate ... Fixed costs will be affected by inflation and they will be greater for a longer period than for a shorter one For a particular product or service, knowing which costs are fixed and which are variable ... subsequent period Account needs to be taken of these facts, if reliable full cost information is to be obtained 4.2 The only reason for distinguishing between direct and indirect costs is to help...
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Pearson Education Management Accounting for Decision Makers_15 ppt
... changes in 27–8 decision making and 15, 23–4 ethics and 28–9 financial accounting compared with 29–31 human behaviour and 25–6 influence on managers’ behaviour 25–6 information cost–benefit issues ... 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, ... benchmarking 153–4, 332, 383, 452 benefits and costs see cost–benefit issues; costs BEP see break-even points best-fit lines 60 Better Budgeting Forum 207 ‘beyond conventional budgeting’ model 205–7...
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Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf
... balance must be struck between risk and return 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 ... decision needs to be made To be relevant, therefore, information must be timely l Reliability Management accounting should be free from significant errors or bias It should be capable of being relied ... machine before deciding whether or not to accept the bid The current market value would be highly relevant to the final decision, but it might not be very reliable because the machine is unique and...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... analysis and BEP seem to be widely used The media frequently refer to the BEP for businesses and activities For example, there is seemingly constant discussion about Eurotunnel’s BEP and whether ... reveals that Ford’s subsidiary Volvo is struggling to reach its BEP Ford has recently disposed of its three UK luxury brands (Aston Martin, Jaguar and Land Rover) and is thought to be considering ... fixed and variable cost It can then be described as semi-fixed (semi-variable) cost An example might be the electricity cost for the hairdressing business Some of this will be for heating and lighting,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... for the value of opening and closing work in progress for the particular period needs to be made if reliable full cost information is to be obtained This approach to full costing, which can be ... Pricing and output decisions Having full cost information can help managers to make decisions on the price to be charged to customers for the business’s products or services Linked to the pricing decisions ... (department) cost, for example, the basis of apportionment might be the number of staff in each product cost centre, because it could be argued that the higher the number of staff, the more benefit the...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 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 ... 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 ... for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision The sensitivity of the demand to the pricing decision...
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- decision support systems concepts and resources for managers
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