Management Accounting for Decision Makers 6th edition 5 docx

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 ... andreturn.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 purpose the information will be used.l Management ... start-ing point for our discussion is to acknowledge the general role of accounting, which isto help people make informed business decisions. All forms of accounting, including management accounting, ...

Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0of baskets)££££££Contribution* 1,000 2,000 3,000 3 ,50 0 7,000 10 ,50 0Fixed cost (50 0 ) (50 0 ) (50 0 ) ( 3,000 ) ( 3,000 ) (3,000 )Profit 50 0 1 ,50 0 2 ,50 0 50 0 ... revenue (50 0 × £14) 7,000 7,000Materials (50 0 × £2) (1,000) (1,000)Labour (50 0 × 1 × £10) (5, 000) (50 0 ×1/2 × £10) (2 ,50 0)Fixed cost (50 0 ) (3,000)( 6 ,50 0 ) (6 ,50 0 )Profit 50 0 50 0(b) The ... provided that they are logical.2.6CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M02_ATRI3622_06_SE_C02.QXD 5/ 29/09 10:34 AM Page 52 At lower volumes of activity, the rent cost shown in Figure...

Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

... Staff time 50 7 .5 37 .5 5 –Rent/rates 100Heat/light 20Buildings insurance 10Area 130 52 39 26 13Machineinsurance 10Machinedepreciation 120Machine hours 130 26 78 26 –670 2 05. 5 254 .5 127 83Admin. ... £6) 54 .00Direct materials (£40 + £9 + £4) 53 .00Overheads:Forming (4 × £8.18) 32.72Machining (4 × £14. 05) 56 .20Finishing (1 × £11.49) 11.49 100.41Full cost 207.41£143,600 5, 000£281,060 15, 000£2 45, 340 5, 000£143,600£( 75, 000/6)£281,060£(120,000/6)£2 45, 340£(180,000/6)Activity ... COSTING96‘‘‘‘M04_ATRI3622_06_SE_C04.QXD 5/ 29/09 10: 35 AM Page 96 As we saw in Chapter 1, the only point in providing management accounting infor-mation is to help managers make more informed decisions. There are...

Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

... 200 5 4,000 600 3 ,50 0 300 50 06 4 ,50 0 50 0 3,800 300 7007 4,900 400 4,100 300 8008 5, 200 300 4,400 300 8009 5, 400 200 4,700 300 70010 5, 500 100 5, 000 300 50 0Example 5. 4M 05_ ATRI3622_06_SE_C 05. QXD ... (1,200)2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 2003 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,2004 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,800 5 2 ,50 0 12 ,50 0 2,100 1 ,50 0 7 ,50 0 10 ,50 0 1,900 ... quality-control inspections 220 2,000 50 0 1 ,50 0Number of sales orders processed 240 5, 000 1 ,50 0 3 ,50 0General production (machine hours) 260 50 0,000 350 ,000 150 ,000Total 1,000The management accountant explained...

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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

... budget for the six months ended 31 December is:July Aug Sept Oct Nov Dec£000 £000 £000 £000 £000 £000Opening balance (Note 1) 53 57 59 62 57 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash ... 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash receipts (Note 3) (53 ) (57 ) (59 ) (62) (57 ) (53 )Closing balance (Note 4) 57 59 62 57 53 51 Notes:1 The opening trade receivables figure is the previous ... affectpricing decisions?According to economic theory, at what point is profit maximised? Why is it at this point? 5. 4 5. 3 5. 2 5. 1Exercises 5. 6 to 5. 8 are more advanced than 5. 1 to 5. 5. Those with...

Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

... 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 ... JulyManufacturers 4,000 4,000 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0 4 ,50 0Retail, and so on 2,000 2,700 3,200 3,000 2,700 2 ,50 0 2,4006,000 6,700 7,700 7 ,50 0 7,200 7,000 6,900The following further information is available:1 ... for ‘M06_ATRI3622_06_SE_C06.QXD 5/ 29/09 10:37 AM Page 2 05 When there is system of budgetary control, decision making and responsibility canbe delegated to junior management, yet senior management...

Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

... 0.769 15. 382 years’ time 40 0 .59 2 23.683 years’ time 60 0. 455 27.304 years’ time 60 0. 350 21.00 5 years’ time 20 0.269 5. 38 5 years’ time 20 0.269 5. 38NPV (1.88)M08_ATRI3622_06_SE_C08.QXD 5/ 29/09 ... business for the month, going into as much detail with youranalysis as the information given will allow.7.8CHAPTER 7 ACCOUNTING FOR CONTROL 256 M07_ATRI3622_06_SE_C07.QXD 5/ 29/09 10:38 AM Page 256 ... ( 15% – from the table) value£000 £000Immediately ( 150 ) 1.000 ( 150 .00)1 year’s time 30 0.870 26.102 years’ time 30 0. 756 22.683 years’ time 30 0. 658 19.744 years’ time 30 0 .57 2 17.16 5 years’...

Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

... 8.11.20 14.8 80.2 5. 01.40 25. 7 277.3 3.01 .50 30.8 3 75. 9 2.7Gold priceAverage spot* gold priceUS$/oz 450 18.9 152 .0 4.0 50 0 19.6 1 65. 4 3.9600 21.2 192.2 3.6 650 21.9 2 05. 6 3 .5 ‘M08_ATRI3622_06_SE_C08.QXD ... £ 12% £Year 1 (£900,000 − 50 0,000) 400,000 0.893 357 ,200Year 2 (£ 450 ,000 − £300,000) 150 ,000 0.797 119 ,55 0Less initial outlay ( 450 ,000)Net present value 26, 750 (b) (1) To obtain a zero NPV, ... (106.4)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) 57 .9 51 .6 46.1 57 .1ENPV 2.7(b) As the ENPV of...

Management Accounting for Decision Makers 6th edition_1 pptx

... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0of baskets)££££££Contribution* 1,000 2,000 3,000 3 ,50 0 7,000 10 ,50 0Fixed cost (50 0 ) (50 0 ) (50 0 ) ( 3,000 ) ( 3,000 ) (3,000 )Profit 50 0 1 ,50 0 2 ,50 0 50 0 ... or qualifications you wish to make.CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI3622_06_SE_C02.QXD 5/ 29/09 10:34 AM Page 54 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS84Total Sports Sports ... work for any rea-son, they are not paid. The baskets are sold to a wholesaler for £14 each.What is the BEP for basket making for the business?SolutionThe BEP (in number of baskets)=== 250 ...

Management Accounting for Decision Makers 6th edition_3 pdf

... (1,200)2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 2003 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,2004 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,800 5 2 ,50 0 12 ,50 0 2,100 1 ,50 0 7 ,50 0 10 ,50 0 1,900 ... available and are costly to acquire.Activity 5. 5M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 156 Total life-cycle costing seeks to focus management s attention on the fact that it isnot ... the quantity that themarket will buy falls from Q1to Q2.M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 155 Real World 5. 9 is an extract from a Financial Times article that suggests that...

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