... non-financial information
CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING
24
‘
Management decisions requiring management accounting
information
Figure 1.9
Management accounting information is required ... features is set out in Figure 1.8.
Management accounting as an information system
MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM
21
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The management accounting inf...
... year
Administration and selling
Variable 3 per radio
Fixed £60,000 per year
3. 4
3. 3
3. 2
CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS
88
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performed in-house, could be ... per unit − Variable cost per unit)
Activity 3. 7
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The straight line for variable cost on Figure 3. 3 im...
... 22,400
Activity 7. 13
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In the next chapter we shall look in some detail at how budgets can be adapted for
use as devices for exercising management ... 7.14
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Labour variances
Direct labour variances are similar in form to those for direct materials. The total direct
labour...