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Fundamentals of Management Accounting for Decision Makers 6th edition 1 pdf

Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf

Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24‘ Management decisions requiring management accounting informationFigure 1. 9 Management accounting information is required ... usefulness of management accounting informationFigure 1. 7There are four main qualitative characteristics that influence the usefulness of management accounting information. In addition, however, management ... COSTS AND BENEFITS 19 Relationship between cost and the value of providingadditional management accounting informationFigure 1. 6The benefits of management accounting information eventually...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

... baskets)Expected volume of sales 500 500BEP 250 429Difference (margin of safety):Number of baskets 250 71 Percentage of estimated volume of sales 50% 14 %Margin of safety 14 − 7 14 14 12 14 ContributionSales ... £000Variable costMaterials 6 4 5 15 Labour 9 6 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82Profit 15 2 2 19 Sales revenue 39 29 33 10 1The amount of labour likely to be ... seasonal trading patternshown above. For next year, management anticipates an increase in unit variable cost of 10 percent and a profit target for the hotel of 1 million. These will be incorporated...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

... 53.00Overheads:Forming (4 × £8 .18 ) 32.72Machining (4 × 14 .05) 56.20Finishing (1 × 11 .49) 11 .49 10 0. 41 Full cost 207. 41 14 3,6005,000£2 81, 060 15 ,000£245,3405,000 14 3,600£(75,000/6)£2 81, 060£ (12 0,000/6)£245,340£ (18 0,000/6)Activity ... department (6 × £86.34) 518 .04Finishing department (5 × £34.63) 17 3 .15 1, 135.89Full cost of the job 1, 473.89Activity 4 .11 continuedThe manufacturing cost for Buccaneers Ltd for next year is expected ... £34.63£2,770,000500 × 16 0 10 ,3 61, 000 12 0,000£4,269,000600 × 16 0Activity 4 .11 ‘M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :36 AM Page 11 5 Multi-product businesses – job costingl Where units of output are...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

... 1, 8005 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,0006 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 8007 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 2008 2,200 17 ,600 1, 500 1, 800 14 ,400 ... (3,000) 1 2,900 2,900 2,900 1, 100 1, 100 4 ,10 0 1, 100 (1, 200)2 2,800 5,600 2,700 1, 200 2,400 5,400 1, 300 2003 2,700 8 ,10 0 2,500 1, 300 3,900 6,900 1, 500 1, 2004 2,600 10 ,400 2,300 1, 400 5,600 8,600 1, 700 ... p. 10 0Overhead absorption (recovery) rate p. 10 1Cost centre p. 11 0Product cost centre p. 11 1Service cost centre p. 11 1Cost allocation p. 11 2Cost apportionment p. 11 2Batch costing p. 11 9Cost-plus...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

... ENVIRONMENT 17 0Activity-based costing (ABC) p. 13 8Cost driver p. 13 8Cost pool p. 13 8Total life-cycle costing 15 0Target costing p. 15 1Quality costs p. 15 2Kaizen costing p. 15 3Benchmarking p. 15 3Elasticity ... (50) ( 51) (54) (52) ( 51) (50)Profit for the month 7885 21 The business will continue to allow all of its customers one month’s credit.Activity 6 .11 M06_ATRI3622_06_SE_C06.QXD 5/29/09 10 :37 AM ... £000 £000 £000 £000Sales revenue 57 59 62 57 53 51 Cost of goods sold (32) (33) (35) (32) (30) (29)Salaries and wages (10 ) (10 ) (10 ) (10 ) (10 ) (10 )Electricity (3) (3) (4) (5) (6) (6)Depreciation...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

... budget p. 18 0Continual budget p. 18 0Rolling budget p. 18 0Master budget p. 18 1 Management by exception p. 18 4Budget committee p. 18 6Budget officer p. 18 6Incremental budgeting p. 19 2Budget ... M., Management Accounting, 5th edn, PrenticeHall, 2007, chapter 11 .Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15 .Hilton, R., Managerial Accounting, 6th ... 6 8 10 12 12 12 Prolog expects to receive no credit for operating costs. Additional shelving for storage will bebought, installed and paid for in April, costing 12 ,000. Corporation tax of £25,000...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

... (1 hour) (11 )Direct materials (1 kg) (10 )Fixed overheads (3)Standard profit 7The budgeted output for March was 1, 000 units of Product X; the actual output was 1, 100 units,which was sold for ... (16 0) (16 0) (16 0) 1 year’s time Operating profit after depreciation 20 10 16 02 years’ time Operating profit after depreciation 40 10 10 3 years’ time Operating profit after depreciation 60 10 10 4 ... of machine (10 0) (10 0) 1 year’s time Operating profit before depreciation 20 (80) ( 10 0 + 20)2 years’ time Operating profit before depreciation 40 (40) (−80 + 40)3 years’ time Operating profit...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

... £mSales revenue 1. 2 1. 4 1. 4 1. 4 1. 4Costs, including depreciation 1. 0 1. 1 1. 1 1. 1 1. 1Profit before tax 0.2 0.3 0.3 0.3 0.3Tax is charged at 50 per cent on annual profits (before tax and after ... priceUS$/lb 1. 10 8.8 (18 .4) 8 .1 1.20 14 .8 80.2 5.0 1. 40 25.7 277.3 3.0 1. 50 30.8 375.9 2.7Gold priceAverage spot* gold priceUS$/oz450 18 .9 15 2.0 4.0500 19 .6 16 5.4 3.9600 21. 2 19 2.2 3.6650 21. 9 ... costs (10 6.4) (10 6.4) (10 6.4) (10 6.4)Redundancy (10 .0)Additional overheads (15 .0) (15 .0) (15 .0) (15 .0)( 210 .0) 64.8 64.8 64.8 89.8Discount factor (12 %) 1. 000 0.893 0.797 0. 712 0.636( 210 .0)...
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Management Accounting for Decision Makers 6th edition_1 pptx

Management Accounting for Decision Makers 6th edition_1 pptx

... baskets)Expected volume of sales 500 500BEP 250 429Difference (margin of safety):Number of baskets 250 71 Percentage of estimated volume of sales 50% 14 %Margin of safety 14 − 7 14 14 12 14 ContributionSales ... £000Variable costMaterials 6 4 5 15 Labour 9 6 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82Profit 15 2 2 19 Sales revenue 39 29 33 10 1The amount of labour likely to be ... (10 ) (8) (12 )Contribution per unit (£) 15 12 11 Machine time per unit (hours) 4 3 4Contribution per machine hour £3.75 £4.00 £2.75Order of priority 2nd 1st 3rdTherefore produce:20 units of...
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Management Accounting for Decision Makers 6th edition_3 pdf

Management Accounting for Decision Makers 6th edition_3 pdf

... 1, 8005 2,500 12 ,500 2 ,10 0 1, 500 7,500 10 ,500 1, 900 2,0006 2,400 14 ,400 1, 900 1, 600 9,600 12 ,600 2 ,10 0 1, 8007 2,300 16 ,10 0 1, 700 1, 700 11 ,900 14 ,900 2,300 1, 2008 2,200 17 ,600 1, 500 1, 800 14 ,400 ... (3,000) 1 2,900 2,900 2,900 1, 100 1, 100 4 ,10 0 1, 100 (1, 200)2 2,800 5,600 2,700 1, 200 2,400 5,400 1, 300 2003 2,700 8 ,10 0 2,500 1, 300 3,900 6,900 1, 500 1, 2004 2,600 10 ,400 2,300 1, 400 5,600 8,600 1, 700 ... 14 ,400 17 ,400 2,500 2009 2 ,10 0 18 ,900 1, 300 1, 900 17 ,10 0 20 ,10 0 2,700 (1, 200) 10 2,000 20,000 1, 100 2,000 20,000 23,000 2,900 (3,000)An output of five machines each week will maximise profit...
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