fundamentals of mgmt accounting (cima exam practice kit) - w allan (elsevier, 2010)
C01 - Fundamentals of Management Accounting (2011 syllabus) A guide for students pot
... DEFINITION Level 1 | KNOWLEDGE What you are expected to know. List Make a list of State Express, fully or clearly, the details of/ facts of Define Give the exact meaning of Level 2 | COMPREHENSION ... are successful, you will receive a certificate of achievement and your exam status will automatically be updated at CIMA. If you are unsuccessful, the feedback will show where you should focus ... 2011. Examinations based on the 2006 syllabus will also be available until 30 June 2012. This guide will provide you with information about the revised C01 Fundamentals of Management Accounting...
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Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf
... from clear. Of course, were we to contact all of the garages and find out all of the prices, weshould know whether the exercise had been cost-effective. Unfortunately we cannotknow this for certain ... 19 Real World 1.14 provides an example of the importance of accounting to relief agen-cies, which are, of course, not-for-profit organisations.CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 32REAL ... Fulfilment of the con-tract will require the use of two types of raw material. Quantities of both of these mater-ials are held by the business. If it chose to, the business could sell the raw materials...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... reasons, with examples, why that may be the case?We thought of the following:l Economies of scale with labour. A business may do things more economically wherethere is a high volume of activity ... tothe existence of two break-even points.THE ECONOMIST’S VIEW OF THE BREAK-EVEN CHART73‘The economist’s view of the break-even chartFigure 3.12As volume increases, economies of scale have ... recent years, of one of the three airlines featured in Real World 3.1.MARGIN OF SAFETY69REAL WORLD 3.2BA’s margin of safetyAs we saw in Real World 3.1, commercial airlines pay a lot of attention...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... an of ce, is part of the cost of the output of that of ce. For example, the rent may be acost that will not alter merely because we provide one more unit of the service, but ifthe of ce were ... forone week tends to be about half of that for a similar two-week period. Thus, a basis of allotting overheads to jobs that takes account of the length of time that the units of out-put benefited ... rented there would be nowhere for the staff who provide the ser-vice to work, so rent is an important element of the cost of each cost unit of that service. A cost unit is one unit of whatever...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... they are not directly competing but which may have similarfunctions.Real World 5.8 provides an example of two well-known divisions of an equally well-known parent business that are able to ... 5.4 provides some idea of the extent to which total life-cycle costing isused in practice. Real World 5.5 shows how a well-known international carmaker uses total life-cyclecosting.CHAPTER ... however, particularly where only one supplier is capable of doing thework, a fixed cost-plus approach is used.Cost-plus is also often the approach taken when monopoly suppliers of public util-ity...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... current period were spent. The wasting of resources in this way conflicts with the role of budgets as a means of exercising control.Another example of a conflict between budget uses is where the budget ... work towards them.Managers also need to be made well aware of the commercial/economic environmentin which they will be operating. This may include awareness of market trends, futurerates of ... resources. With an increas-ing portion of the total costs of most businesses being in areas where the link betweenoutputs and inputs is not always clear, and where commitment of resources is discre-tionary...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... following is an out-line of Toyota’s planning and control systems, written by him:Toyota is a well-known example of a sense-and-respond organisation. Instead of pushing prod-ucts through rigid ... some form of borrowing, the consequences couldbe more profound, such as the loss of profits on business that was not able to be under-taken because of the lack of funds.Non-operating profit variancesVariance ... It is not alwayspossible, however, to establish effective feedforward control.We saw in Chapter 1 that the key financial objective of a business is to increase thewealth of its owners (shareholders)....
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... area of 20,000 sq m. It willrequire an average investment of £4m, and will produce an average operating profit of £500,000 a year.What is the ARR of each investment opportunity? Which site would ... objective of the business is to increase owners’wealth, it would be very easy to assess this investment if all of the cash inflows andoutflows were to occur now (all at the same time). All that we should ... have to be convinced of a return on investment in just one year beforethey would proceed down the route of self-generation.When asked which method of self-generation they would be most inclined...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... The software has a life of two years and will then become obsolete.The cost of producing the software was £10,000. The client has agreed to pay alicence fee of £8,000 a year for the software ... stages?l What is the expected pattern of cash flows?l What are the major problems associated with the project and how can they be overcome?l What is the NPV of the project? How does this compare with ... cost of labour is £8.00 an hour. Additional workers will have to be recruited to pro-duce the new product. At the end of the product’s life, the workers are unlikely to beoffered further work with...
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