Pearson Education Management Accounting for Decision Makers 2 ppt

Pearson Education Management Accounting for Decision Makers_1 doc

... 21 0 Accounting for control 21 7Introduction 21 7Learning outcomes 21 7Budgeting for control 21 8Types of control 21 9Variances from budget 22 0Flexing the budget 22 1Sales volume variance 22 2Sales ... used? 24 5The learning-curve effect 24 6Other uses for standard costing 24 7Some problems . . . 24 7The new business environment 24 9Summary 25 0Key terms 25 2References 25 2Further reading 25 2Review ... (ARR) 26 1ARR and ROCE 26 2Problems with ARR 26 3Payback period (PP) 26 5Problems with PP 26 7Net present value (NPV) 26 9Interest lost 27 0Risk 27 0Inﬂation 27 2What will a logical investor do? 27 2Using...

Pearson Education Management Accounting for Decision Makers_2 ppt

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting informationFigure 1.9 Management accounting information is required ... context of management accounting. What is meant by the expression ‘committed cost’? How do committed costs arise? 2. 4 2. 3 2. 2 2. 1Exercises 2. 7 and 2. 8 are more advanced than 2. 1 to 2. 6. Those ... areas of management decision making are set out in Figure 1.9.What information do managers need?WHAT INFORMATION DO MANAGERS NEED? 23 M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3 :29 PM Page 23 The...

Pearson Education Management Accounting for Decision Makers_3 potx

... are acceptable provided that they are logical. 2. 6CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS84Total ... department 2. 8 2. 7EXERCISES53M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 53 Closing or continuation decisionsIt is quite common for businesses to produce separate ﬁnancial statements for ... make.CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING54M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 54 tonne. If the business were to dispose of the material, it could sell any quantity but only for...

Pearson Education Management Accounting for Decision Makers_4 pptx

... 100Heat/light 20 Buildings insurance 10Area 130 52 39 26 13Machineinsurance 10Machinedepreciation 120 Machine hours 130 26 78 26 –670 20 5.5 25 4.5 127 83Admin. Direct labour 39.84 26 .56 16.6 ... 53.00Overheads:Forming (4 × £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41Full cost 20 7.41£143,6005,000 28 1,06015,000 24 5,3405,000£143,600£(75,000/6) 28 1,060£( 120 ,000/6) 24 5,340£(180,000/6)Activity ... ‘mini’ income statement for the Kingsang con-tract for this year, it would be as follows:Example 4.5M04_ATRI3 622 _06_SE_C04.QXD 5 /29 /09 10:36 AM Page 122 Selecting a basis for charging overheadsWe...

Pearson Education Management Accounting for Decision Makers_5 pptx

... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours£333 ,20 054,000£333 ,20 0[( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ]Total overheadsNumber of labour hours‘M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 12 720 7 32 73 ,20 0 100batchSpecial part Special parts 12, 000 48,000 60,000 60,000 1per unitCustomer Invoices 50 24 0 29 0 29 ,000 100invoices per yearMaterial Number of 12 240 25 2 63,000 25 0handling ... product (2 hours for each Standard and 2 1 /2 hours for each Deluxe) by the overheads recovery rate calculated above. Hence:Standard DeluxeDirect cost £ £Labour 16.00 20 .00Material 22 .00 32. 00Indirect...

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Pearson Education Management Accounting for Decision Makers_6 ppt

... overheads (2) (2) (2) (2) (2) (2) Total expenses (50) (51) (50) (53) (49) (50)Profit for the month 24 5763The business allows all of its customers one month’s credit (this means, for example, ... (31) (26 ) (35) (31)Salaries and wages (10) (10) (10) (10) (10) (10)Electricity – – (14) – – (9)Other overheads (2) (2) (2) (2) (2) (2) Van purchase – – (11) – – –Total payments ( 42) ( 42) (68) ... – – (10) – – (17)Other overheads (2) (2) (2) (2) (2) (2) Borrowings repayment –––––(131)(Note 2) Total payments ( 12) (44) (55) (46) (48) (191)Cash surplus for the month 41 13 4 16 9 (138)Opening...

Pearson Education Management Accounting for Decision Makers_7 pdf

... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m)Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs)Fixed overheads (20 ,000) (20 ,000) (19,400)Operating proﬁt 20 ,000 22 ,000 22 ,400Activity ... (40,000) (40,000 metres) (41 ,20 0) (40,500 metres)Labour (20 ,000) (2, 500 hours) (21 ,300) (2, 600 hours)Fixed overheads (20 ,000) (19,400)Operating proﬁt 20 ,000 22 ,400Produce a reconciliation ... beused to reconcile the two profit figures.M07_ATRI3 622 _06_SE_C07.QXD 5 /29 /09 10:38 AM Page 22 3 CHAPTER 7 ACCOUNTING FOR CONTROL 23 2REAL WORLD 7.3Flexing the budgetsA recent study of the...

Pearson Education Management Accounting for Decision Makers_10 ppt

... global survey’, mckinseyquarterly.com, May 20 08.M09_ATRI3 622 _06_SE_C09.QXD 5 /29 /09 3: 32 PM Page 322 CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 3 52 Scorpio plc was established two years ago ... revenue 22 0.0Operating profit (25 % × 22 0m) 55.0Tax (20 % × £55m) (11.0)44.0Additional working capital (11.3)Additional non-current assets (15 .2 ) (26 .5)Free cash flows 17.5M09_ATRI3 622 _06_SE_C09.QXD ... value£m @ 10% £m1 326 .2 0.909 29 6.5 2 358.9 0. 826 29 6.53 394.7 0.751 29 6.44 434 .2 0.683 29 6.65 477.6 0. 621 29 6.6Terminal value: 543.5/0.10 (see Note) 5,435.0 0. 621 3,375.1Total business value...

Pearson Education Management Accounting for Decision Makers_13 doc

... set-ups 28 0 Number of set-ups 56 (20 /100) 22 4 (80/100)Quality inspection 22 0 Number of inspections 55 (500 /2, 000) 165 (1,500 /2, 000)Sales order 24 0 Number of ordersprocessing processed 72 (1,500/5,000) ... planning (MRP)system p. 422 Just-in-time (JIT) inventories management p. 422 Five Cs of credit p. 424 Cash discount p. 428 Average settlement period for tradereceivables p. 429 Ageing schedule of ... TERMS457Z01_ATRI3 622 _06_SE_APP1.QXD 5 /29 /09 10: 42 AM Page 457 £Planning variance (10% × 4,000) × 2. 24 896‘New’ sales volume variance[4,000 − (10% × 4,000) − 3,500] × 2. 24 22 4Original sales volume variance 1, 120 Beacon...

Pearson Education Management Accounting for Decision Makers_14 ppt

... 180 22 0 26 0PaymentsTrade payables (Note 2) 1 12 144 176 20 8 24 0 27 2Operating expenses 4 6 8 10 10 10Shelving 12 Taxation 25 116 150 20 9 23 0 25 0 28 2Cash flow (16) (50) (69) (50) (30) (22 )Opening ... (5)Selling expenses (22 ) (24 ) (28 ) (26 ) (21 ) (19)Tax paid (22 )Shop refurbishment (14) (18) (6) (20 2) (26 4) (25 3) (164) (1 32) ( 120 )Cash surplus (deficit) 25 51 (7) (26 ) (14) ( 12) Opening balance ... overheads 22 ,000 22 ,000Total outflows 375,600 339,300Net inflows/(outflows) 26 9, 520 27 3,900Balance carried forward 28 9, 520 563, 420 6.5APPENDIX D SOLUTIONS TO SELECTED EXERCISES498Z04_ATRI3 622 _06_SE_APP4.QXD...

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