Microeconomics 10th ed MICHAEL PARKIN pearson education

Pearson Education Management Accounting for Decision Makers_1 doc

Pearson Education Management Accounting for Decision Makers_1 doc
... 14 What is management accounting? How useful is management accounting information? Providing a service But is it material? 15 16 17 18 Weighing up the costs and benefits Management accounting ... Welcome to the world of management accounting! In this introductory chapter, we examine the role of management accounting within a business To understand the context for management accounting we begin ... explore how management accounting information can be used within a business to improve the quality of managers’ decisions We also identify the characteristics that management accounting information...
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Pearson Education Management Accounting for Decision Makers_2 ppt

Pearson Education Management Accounting for Decision Makers_2 ppt
... additional management accounting information Figure 1.6 Relationship between cost and the value of providing additional management accounting information The benefits of management accounting information ... 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 ... quality of information provided Not -for- profit organisations l Not -for- profit organisations also require management accounting information for decision- making purposes ‘ Key terms Strategic management...
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Pearson Education Management Accounting for Decision Makers_3 potx

Pearson Education Management Accounting for Decision Makers_3 potx
... Survey of Management Accounting, Ernst and Young, 2003 Using contribution to make decisions – marginal analysis If we cast our minds back to Chapter 2, where we discussed relevant costs for decision ... contracts such that if they not work for any reason, they are not paid The baskets are sold to a wholesaler for £14 each What is the BEP for basket making for the business? Solution The BEP (in ... activity Here the electricity bill for a time period (for example, three months) is plotted against the volume of activity for that same period This is done for a series of periods A line is then...
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Pearson Education Management Accounting for Decision Makers_4 pptx

Pearson Education Management Accounting for Decision Makers_4 pptx
... 1, the only point in providing management accounting information is to help managers make more informed decisions There are broadly four areas where managers use information concerning the full ... output decisions Having full cost information can help managers to make decisions on the price to be charged to customers for the business’s products or services Linked to the pricing decisions ... procedure in 2006/7 (but adjusted for inflation) Full cost figures were submitted by all NHS hospitals for that year as part of their annual accounting process and an average for each type of procedure...
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Pearson Education Management Accounting for Decision Makers_5 pptx

Pearson Education Management Accounting for Decision Makers_5 pptx
... budgeted overheads for next year, analysed between the two cost centres This should be in the form of three columns: one for the total figure for each type of overhead and one column each for the two ... theoretical aspects of the subject before going on to look at some more practical issues, particularly the role of management accounting information in pricing decisions M05_ATRI3622_06_SE_C05.QXD ... 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 of information have...
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Pearson Education Management Accounting for Decision Makers_6 ppt

Pearson Education Management Accounting for Decision Makers_6 ppt
... that current management performance is compared with some yardstick What is wrong with comparing actual performance with past performance, or the performance of others, in an effort to exercise ... by central management before being submitted to the Board for approval Updated forecasts for the year are prepared at least quarterly The Board is provided with details of actual performance each ... logical yardstick If there is information available concerning the actual performance for a period, and this can be compared with the planned performance, then a basis for control will have been established...
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Pearson Education Management Accounting for Decision Makers_7 pdf

Pearson Education Management Accounting for Decision Makers_7 pdf
... Young, S M., Management Accounting, 5th edn, Prentice Hall, 2007, chapter 11 Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15 Hilton, R., Managerial Accounting, ... Page 218 ACCOUNTING FOR CONTROL Budgeting for control In Chapter 6, we saw that budgets provide a useful basis for exercising control over a business Control involves making events conform to ... report says: A comprehensive management accounting system is in place providing management with financial and operational performance measurement indicators Detailed management accounts are prepared...
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Pearson Education Management Accounting for Decision Makers_10 ppt

Pearson Education Management Accounting for Decision Makers_10 ppt
... and fair view of financial performance and position This practice is referred to as ‘creative accounting and has been a major problem for accounting rule makers and for society generally Real World ... release information that may damage their competitive position Nevertheless, there are sources of information that can be used We shall now consider some of these and, given the management accounting ... Some of these new costing techniques reflect a concern for longterm cost management and so fall within the broad scope of strategic management accounting Total life-cycle costing, target costing...
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Pearson Education Management Accounting for Decision Makers_13 doc

Pearson Education Management Accounting for Decision Makers_13 doc
... to 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 ... ability of accounting information to influence decisions Relevance is regarded as a key characteristic of useful accounting information p 17 Relevant cost A cost that is relevant to a particular decision ... requirement that accounting information should be understood by those for whom the information is primarily compiled Lack of understandability will limit the usefulness of accounting information p...
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