Tools for Business Decision Management Makers 9 docx
Tools for Business Decision Management Makers_2 docx
... them away!)Activity 3. 19 M03_ATRI3622_06_SE_C03.QXD 5/ 29/ 09 3:30 PM Page 84 MULTI-PRODUCT BUSINESSES 97 REAL WORLD 4.2Counting the costA recent survey of 176 UK businesses operating in various ... 3.17M03_ATRI3622_06_SE_C03.QXD 5/ 29/ 09 3:30 PM Page 82 Real World 3.8 contains information from a Financial Times article about the price for using a new high-speed rail line.Make-or-buy decisionsBusinesses are ... the businesses’ output, on average, is split between direct and indir-ect costs as follows:Direct cost Indirect costPer cent Per centAll 176 businesses 69 31Manufacturing businesses (91 )...
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Tools for Business Decision Management Makers_9 docx
... risk.SUMMARY3 09 M08_ATRI3622_06_SE_C08.QXD 5/ 29/ 09 3:31 PM Page 3 09 Strategic management accounting is concerned with providing information that willsupport the strategic plans and decisions made within a business. We saw ... the business operates when we are undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting?CHAPTER 9 STRATEGIC MANAGEMENT ... 2006.FTM 09_ ATRI3622_06_SE_C 09. QXD 5/ 29/ 09 3:32 PM Page 331 accounting can play a useful role here by providing information relating to the envir-onment, such as the performance of the business s...
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Tools for Business Decision Management Makers_10 docx
... 10% £m1 326.2 0 .90 9 296 .52 358 .9 0.826 296 .53 394 .7 0.751 296 .44 434.2 0.683 296 .65 477.6 0.621 296 .6Terminal value: 543.5/0.10 (see Note) 5,435.0 0.621 3,375.1Total business value 4,857.7Note: ... the four main areas on which the balanced scorecard is based? 9. 4 9. 3 9. 2 9. 1Exercises 9. 4 to 9. 8 are more advanced than 9. 1 to 9. 3. Those with a coloured number haveanswers in Appendix D at ... £161 ,98 6 for G Dransfield.Source: Hanson PLC Annual Report 2006, www.hanson.biz.M 09_ ATRI3622_06_SE_C 09. QXD 5/ 29/ 09 3:32 PM Page 358 10Measuring performanceLEARNING OUTCOMESAlthough small businesses...
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Tools for Business Decision Management Makers_11 docx
... by Cornwall’s sales to outside businesses.Activity 10.20 continuedM10_ATRI3622_06_SE_C10.QXD 5/ 29/ 09 10:41 AM Page 394 NON-FINANCIAL MEASURES OF PERFORMANCE 399 Importance attached to various ... divisions.‘‘M10_ATRI3622_06_SE_C10.QXD 5/ 29/ 09 10:41 AM Page 391 Comparing performanceAssessing divisional performance requires some benchmark against which we can compare the chosen measure(s). There are various bases for comparison ... the same business andpart to outside customers. For a business with only two divisions, the position will beas set out in Figure 10.6.M10_ATRI3622_06_SE_C10.QXD 5/ 29/ 09 10:41 AM Page 392 Real...
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Tools for Business Decision Management Makers_3 potx
... COSTING128Full cost p. 94 Full costing p. 95 Cost unit p 95 Process costing p. 96 Direct cost p. 96 Indirect cost p. 96 Overheads p. 96 Common cost p. 96 Job costing p. 98 Absorption costing p. 98 Cost behaviour ... 173.151,135. 89 Full cost of the job 1,473. 89 Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is expected to be made up asfollows:£000Direct materials:Forming department ... recovery££Direct labour cost (9 × £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£143,6005,000£281,06015,000£245,3405,000£143,600£(75,000/6)£281,060£(120,000/6)£245,340£(180,000/6)Activity...
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Tools for Business Decision Management Makers_4 pptx
... besold. For every £5 below this price, the business is able to sell 10 more units. For example, at aprice of 95 , 10 units would be sold, at 90 , 20 units would be sold, and so on. The business sfixed ... maximum.M05_ATRI3622_06_SE_C05.QXD 5/ 29/ 09 4:22 PM Page 1 59 The increasingly competitive environment in which modern businesses operate is lead-ing to greater effort being applied in trying to manage costs. Businesses ... 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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Tools for Business Decision Management Makers_6 ppt
... 7.11M07_ATRI3622_06_SE_C07.QXD 5/ 29/ 09 10:38 AM Page 2 29 When there is system of budgetary control, decision making and responsibility canbe delegated to junior management, yet senior management can still ... to use the May figures for explainingthe variances.Note that the business had budgeted for a higher level of output for June than it did for May.CHAPTER 7 ACCOUNTING FOR CONTROL224What else ... QUESTIONSEXERCISESM06_ATRI3622_06_SE_C06.QXD 5/ 29/ 09 10:37 AM Page 210 Brown and Jeffreys, a West Midlands business, makes one standard product for use in the motortrade. The product, known as the Fuel Miser, for which the business...
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Tools for Business Decision Management Makers_7 pot
... set out below.Size of business Large % Medium % Small % All %Underperformed 8 14 32 14Performed as expected 82 72 68 77Overperformed 10 14 0 9 It seems that smaller businesses are much more ... M08_ATRI3622_06_SE_C08.QXD 5/ 29/ 09 3:31 PM Page 2 59 CHAPTER 7 ACCOUNTING FOR CONTROL250REAL WORLD 7.8Standard practiceA study was carried out involving interviews with senior financial managers of businesses.Standard ... progress for income-measurement purposes, and the cost ofitems for use in pricing decisions.Real World 7.7 provides some information on the use of standards in practice.Other uses for standard...
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Tools for Business Decision Management Makers_8 pot
... 30.8 375 .9 2.7Gold priceAverage spot* gold priceUS$/oz450 18 .9 152.0 4.0500 19. 6 165.4 3 .9 600 21.2 192 .2 3.6650 21 .9 205.6 3.5‘M08_ATRI3622_06_SE_C08.QXD 5/ 29/ 09 3:31 PM Page 295 Assessing ... 12 per cent rate is 0. 893 for year 1 and 0. 797 for year 2. We can derive the fall in value per flat (Y) togive a zero NPV by using the equation(6Y × 0. 893 ) + (3Y × 0. 797 ) = £26,750Y = £3,452The ... value of the flats seems appropriate before a final decision is made.Example 8.3 continuedM08_ATRI3622_06_SE_C08.QXD 5/ 29/ 09 3:31 PM Page 294 of occurring, the decision maker is in the dark. In...
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Tools for Business Decision Management Makers_12 doc
... (Note 1) 69, 04150 × £645,000/365 88,35660 × £650,000/365 106,8 49 Current level of trade receivables30 × £600,000/365 ( 49, 315) ( 49, 315) ( 49, 315)Increase in trade receivables 19, 726 39, 041 57,534The ... providing a secure store for the inventories. Clearly, the efficient management of inventories is an important issue for many businesses.Source: Annual reports of the businesses for the financial year ... CASH431REAL WORLD 11 .9 Would you credit it?According to a recent survey of 6,500 UK businesses, 44 per cent of businesses leave ita fortnight, or longer, after the due date for payment before sending...
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