Pearson Education Management Accounting for Decision Makers 13 doc
Pearson Education Management Accounting for Decision Makers_1 doc
... toexplore how management accounting information can be used within a business toimprove the quality of managers’ decisions. We also identify the characteristics that management accounting information ... 5 Introduction to management accounting LEARNING OUTCOMESWelcome to the world of management accounting! In this introductory chapter, we examine the role of management accounting within a ... at the centre of the decision- making and planning process. We have also added more examples of management accounting in practice.We should like to thank those at Pearson Education who were involved...
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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 ... features is set out in Figure 1.8. Management accounting as an information system MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM21‘The management accounting information systemFigure 1.8There ... legal compulsion for businesses to produce management How useful is management accounting information? CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 16Main users of accounting information relating...
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Pearson Education Management Accounting for Decision Makers_3 potx
... tonne for processing. A marketprice for X is not known and no minimum price has been agreed. The management is currentlyengaged in discussions over the minimum price that may be charged for Product ... the cur-rent circumstances. Management wants to know the relevant cost per tonne for Product X soas to provide a basis for negotiating a profitable selling price for the product.Required:Identify ... costs for decision making, we should recall that when we are trying to decide between two or more possible courses of action, only costs that vary with the decision should be included in thedecision...
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Pearson Education Management Accounting for Decision Makers_4 pptx
... cost for Buccaneers Ltd for next year is expected to be made up asfollows:£000Direct materials:Forming department 450Machining department 100Finishing department 50Direct labour:Forming ... cost information may beused for four main purposes. Now that we have seen how full cost is deduced, let usconsider in more detail how this information may be used.l Pricing and output decisions. ... product costing systems in UK organisations’, Management Accounting Research, December 2007, pp. 399 – 424.A more extensive recent survey of management accounting practice in the US, with nearly2,000...
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Pearson Education Management Accounting for Decision Makers_5 pptx
... E., Management Accounting, 5th edn,Prentice Hall, 2007, chapter 3.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ... 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 5 COSTING ... 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...
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Pearson Education Management Accounting for Decision Makers_6 ppt
... repayment ––––– (131 )(Note 2)Total payments (12) (44) (55) (46) (48) (191)Cash surplus for the month 41 13 4 16 9 (138 )Opening balance 60 101 114 118 134 143Closing balance 101 114 118 134 143 5Notes:1 ... current man-agement performance is compared with some yardstick. What is wrong with compar-ing actual performance with past performance, or the performance of others, in aneffort to exercise control?There ... cater for a range ofproducts and no 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...
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Pearson Education Management Accounting for Decision Makers_7 pdf
... a manager is informed that the performance in May was below the budgetedlevel, it is quite likely that the performance for June will be below target as well.Reports on the performance in May ... there are certainly other reasons thatmay lead actual performance to deviate from budgeted performance.Reasons for adverse variancesREASONS FOR ADVERSE VARIANCES233We can see that, whilst flexible ... 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...
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Pearson Education Management Accounting for Decision Makers_10 ppt
... undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting? CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 318LEARNING OUTCOMESWhen ... strategic management accounting. l Explain how management accounting information can help a business gain abetter understanding of its competitors and customers.l Describe the techniques available for ... and fair view of financial performance and position. This practice is referred to as ‘creative accounting and has been a majorproblem for accounting rule makers and for society generally.Real...
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Pearson Education Management Accounting for Decision Makers_13 doc
... the maximum extent. p. 179 Management accounting The measuring and reporting of accounting information for the managers of a business. p. 15 Management accounting information system The system ... of accounting information to influence decisions. Relevance isregarded as a key characteristic of useful accounting information. p. 17Relevant cost A cost that is relevant to a particular decision. ... hours)Direct material 15.00 20.00Overheads 9 .13 63.50Full cost 64 .13 143.50Current selling price £91.50 134 .13 (c) It seems that the Supers are being sold for less than they cost to produce. If...
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Pearson Education Management Accounting for Decision Makers_14 ppt
... 3,60016,400Ticket revenue at 50 per cent capacity for 20 performances:(£16,400 × 50% × 20) £164,000Touring company ticket sales:Total revenue for each performance for a full house:£200 @ £22 = 4,400500 ... 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. Theconventions of accounting may lead to the recognition ... helpful for those involved with pricing decisions to have some feel for theelasticity of demand of the commodity that will be the subject of a decision. The sensitiv-ity of the demand to the decision...
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