Pearson Education Management Accounting for Decision Makers 5 pptx

Pearson Education Management Accounting for Decision Makers_1 doc

... questions 253 Exercises 253 Making capital investment decisions 257 Introduction 257 Learning outcomes 257 The nature of investment decisions 258 Investment appraisal methods 259 Accounting rate ... of decisions 45 Self-assessment question 2.1 46Summary 47Key terms 48Further reading 48Review questions 49Exercises 49Cost–volume–proﬁt analysis 55 Introduction 55 Learning outcomes 55 Cost ... of the management accountant and the type of information provided by management accounting systems.M01_ATRI3622_06_SE_C01.QXD 5/ 29/09 3:29 PM Page 1 How is information gathered? 2 45 What kinds...

Pearson Education Management Accounting for Decision Makers_2 ppt

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24‘ Management decisions requiring management accounting informationFigure 1.9 Management accounting information is required ... features is set out in Figure 1.8. Management accounting as an information system MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM21‘The management accounting information systemFigure 1.8There ... legal compulsion for businesses to produce management How useful is management accounting information? CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 16Main users of accounting information relating...

Pearson Education Management Accounting for Decision Makers_3 potx

... (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 ... RELEVANT COSTS FOR DECISION MAKING 54 M02_ATRI3622_06_SE_C02.QXD 5/ 29/09 10:34 AM Page 54 tonne. If the business were to dispose of the material, it could sell any quantity but only for £36a tonne;...

Pearson Education Management Accounting for Decision Makers_4 pptx

... 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. ... businesses (91) 75 25 Service and retail businesses ( 85) 49 51 For the manufacturers, the 75 per cent direct cost was, on average, made up as follows:Per centDirect materials 52 Direct labour ... inventories(2,000 × 5) (10,000) (20,000)(3,000 × 5) ( 15, 000) ( 25, 000)Contribution margin 36,000 45, 000Fixed costManufacturing (18,000) (18,000)Non-manufacturing (5, 000) (23,000) (5, 000) (23,000)Operating...

Pearson Education Management Accounting for Decision Makers_5 pptx

... E., Management Accounting, 5th edn,Prentice Hall, 2007, chapter 3.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapters 3, 4 and 5. Hilton, R., Managerial Accounting, ... must be£112 + £44.80 = £ 156 .80Activity 5. 9M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 163 CHAPTER 5 COSTING AND PRICING IN A COMPETITIVE ENVIRONMENT146REAL WORLD 5. 3ABC in practiceA ... costs’, www.envirowise.gov.uk, 2003.M 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 4:22 PM Page 153 Other ways could be found for apportioning a share of proﬁt to jobs – for example,direct labour or machine...

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Pearson Education Management Accounting for Decision Makers_6 ppt

... £000 £000 £000Opening balance 60 52 55 55 60 55 Sales revenue 52 55 55 60 55 53 Cash receipts (60) (52 ) (55 ) (55 ) (60) (55 )Closing balance 52 55 55 60 55 53 The opening and closing balances ... £000 £000 £000Sales revenue 52 55 55 60 55 53 Cost of goods sold (30) (31) (31) ( 35) (31) (32)Salaries and wages (10) (10) (10) (10) (10) (10)Electricity (5) (5) (4) (3) (3) (3)Depreciation ... 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...

Pearson Education Management Accounting for Decision Makers_7 pdf

... 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 ... FROM BUDGET2 25 ‘‘‘Using the figures in Activity 7.4, what is the sales price variance for June?The sales price variance for June is £1 ,50 0 (adverse) (that is, £1 15, 000 − £113 ,50 0). Actualsales ... embracesboth forms of control. Preparing a budget is a form of feedforward control while com-paring the budget with actual results is a form of feedback control. Generally speaking,feedforward controls...

Pearson Education Management Accounting for Decision Makers_10 ppt

... 296 .5 2 358 .9 0.826 296 .5 3 394.7 0. 751 296.44 434.2 0.683 296.6 5 477.6 0.621 296.6Terminal value: 54 3 .5/ 0.10 (see Note) 5, 4 35. 0 0.621 3,3 75. 1Total business value 4, 857 .7Note: After Year 5 ... Year 4 Year 5 After Year 5 £m £m £m £m £m £mSales revenue 3,300.0 3,630.0 3,993.0 4,392.3 4,831 .5 4,831 .5 Operating profit ( 15% ) 4 95. 0 54 4 .5 599.0 658 .8 724.7 724.7Less Cash tax ( 25% ) (123.8) ... profit ( 25% × £220m) 55 .0Tax (20% × 55 m) (11.0)44.0Additional working capital (11.3)Additional non-current assets ( 15. 2 ) (26 .5) Free cash flows 17 .5 M09_ATRI3622_06_SE_C09.QXD 5/ 29/09 3:32...

Pearson Education Management Accounting for Decision Makers_13 doc

... 50 0 600 600 700 750 750 Purchases(balance ﬁgure) 600 600 700 750 750 750 1,100 1,200 1,300 1, 450 1 ,50 0 1 ,50 0Issues to production(from question) (50 0) (600) (600) (700) ( 750 ) ( 750 )Closing inventories(next ... 260 Machine hours 182 ( 350 /50 0) 78 ( 150 /50 0)Total 1,000 3 65 6 35 The overheads per unit are:Basic: = £9.13Super: = £63 .50 £6 35, 00010,000£3 65, 00040,000 5. 1Chapter 5 SOLUTIONS TO SELF-ASSESSMENT ... Contribution£Render: 5, 000 Gamma using 5, 000 generating (that is, 5, 000 × 5 =) 25, 0002 ,50 0 Alpha using 5, 000 generating (that is, 2 ,50 0 × £9 =) 22 ,50 010,000 47 ,50 0Less Fixed costs 40,000Proﬁt 7 ,50 0This...

Pearson Education Management Accounting for Decision Makers_14 ppt

... 2) – – 4,000 5, 500 7,000 8 ,50 04,000 5, 500 11,000 14,000 18,000 19 ,50 0PaymentsPurchases(Note 3) – 29,000 9, 250 11 ,50 0 13, 750 17 ,50 0Overheads 50 0 50 0 50 0 50 0 650 650 Wages 900 900 900 900 900 ... £Total 154 ,482 64,316 58 , 452 56 ,000 34,000Personnel Speciﬁed 18,700 (55 %) 3,400 (10%) 6,800 (20%) 5, 100 ( 15% ) (34,000)173,182 67,716 65, 252 61,100 –Engineering Speciﬁed 12,220 (20%) 27,4 95 ( 45% ) ... (units) 5, 000 5, 400 5, 400(production and sales)££ £Sales revenue 25, 000 27,000 26,460Raw materials (7 ,50 0) (8,100) (2,700 kg) (8,770) (2,830 kg)Labour (6, 250 ) (6, 750 ) (6 75 hr) (6,8 85) ( 650 hr)Fixed...

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