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Pearson Education Management Accounting for Decision Makers 7 pdf

Pearson Education Management Accounting for Decision Makers_1 doc

Pearson Education Management Accounting for Decision Makers_1 doc

... profit 372 Contribution 373 Controllable profit 374 Divisional profit before common expenses 374 Divisional profit for the period 374 Divisional performance measures 376 Return on investment (ROI) 376 Residual ... with PP 2 67 Net present value (NPV) 269Interest lost 270 Risk 270 Inflation 272 What will a logical investor do? 272 Using discount tables 275 The discount rate and the cost of capital 277 Why NPV ... margin ratio 67 Margin of safety 67 Operating gearing 70 The effect of gearing on profit 70 Profit–volume charts 72 The economist’s view of the break-even chart 72 Failing to break even 74 Weaknesses...
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Pearson Education Management Accounting for Decision Makers_2 ppt

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...
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Pearson Education Management Accounting for Decision Makers_3 potx

Pearson Education Management Accounting for Decision Makers_3 potx

... contribution to make decisions – marginal analysisUSING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS 77 REAL WORLD 3 .7 Break-even analysis in practiceA survey of management accounting practice ... clothes clothes£000 £000 £000 £000Sales revenue 534 254 183 97 Variable cost (344 ) (1 67 ) (1 17) (60)Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46 ) (46 )Profit/(loss) ... senior management isreviewing the performance of one hotel and making plans for next year.The managers have in front of them the results for this year (based on some actual resultsand some forecasts...
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Pearson Education Management Accounting for Decision Makers_4 pptx

Pearson Education Management Accounting for Decision Makers_4 pptx

... 3,8 67 4,833 2,4 17 483Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663Reapportion GA cost by number of staff (including the indirect workers) 202 288 173 (663) 17, 400 4,269 10,361 2 ,77 0 ... product costing systems in UK organisations’, Management Accounting Research, December 20 07, pp. 399 – 424.A more extensive recent survey of management accounting practice in the US, with nearly2,000 ... 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 – 670 205.5 254.5 1 27 83Admin....
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Pearson Education Management Accounting for Decision Makers_5 pptx

Pearson Education Management Accounting for Decision Makers_5 pptx

... E., Management Accounting, 5th edn,Prentice Hall, 20 07, chapter 3.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ... 22.00Total cost per unit 43 .77 74 .00The return on sales is calculated as follows:Standard Deluxe£ per unit £ per unitSelling price 65.00 87. 00Total cost (see above) 43 .77 74 .00Profit 21.23 13.00Return ... theoreticalaspects of the subject before going on to look at some more practical issues, particu-larly the role of management accounting information in pricing decisions.PricingCHAPTER 5 COSTING...
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Pearson Education Management Accounting for Decision Makers_6 ppt

Pearson Education Management Accounting for Decision Makers_6 ppt

... R. and Young, S. M., Management Accounting, 5th edn, PrenticeHall, 20 07, chapters 4, 5, 6 and 9.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 10 and 11.Hilton, ... payments (42) (42) (68) (38) ( 47) (52)Cash surplus/(deficit) for the month 18 10 (13) 17 13 3Opening balance (Note 3) 12 30 40 27 44 57 Closing balance 30 40 27 44 57 60Notes:1 The cash receipts ... 600 600October 70 0 650November 75 0 70 0December 75 0 800January 75 0 75 0During the period, the business plans to advertise so as to generate these increases insales. Payments for advertising...
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Pearson Education Management Accounting for Decision Makers_7 pdf

Pearson Education Management Accounting for Decision Makers_7 pdf

... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,4006,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900The following further information is available:1 There will be inventories of finished units at 1 January of 7, 000 ... Figure 7. 9.CHAPTER 7 ACCOUNTING FOR CONTROL240Relationship between the level of performance and theperceived degree of budget difficultyFigure 7. 9At a low level of budget difficulty, performance ... profit.Activity 7. 10M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 228 Accounting for controlLEARNING OUTCOMESThis chapter deals with the role of budgets in management control. We thereforecontinue...
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Pearson Education Management Accounting for Decision Makers_10 ppt

Pearson Education Management Accounting for Decision Makers_10 ppt

... 296.52 358.9 0.826 296.53 394 .7 0 .75 1 296.44 434.2 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 4,8 57. 7Note: After Year 5 there ... undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting? CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 318LEARNING OUTCOMESWhen ... conventional management accounting already supports this stra-tegic process. We have seen in Chapter 7, for example, how budgets can be used tocompare actual performance with earlier planned performance....
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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 ... 600 600 70 0 75 0 75 0Purchases(balance figure) 600 600 70 0 75 0 75 0 75 01,100 1,200 1,300 1,450 1,500 1,500Issues to production(from question) (500) (600) (600) (70 0) (75 0) (75 0)Closing inventories(next ... (Note 1) (8) (8) (8) (8) (8)Operating cash flows 17 47 73 47 9Working capital (30) 30Capital cost (100)Net relevant cash flows (130) 17 47 73 47 39Notes:1. Only the fixed costs that are incremental...
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Pearson Education Management Accounting for Decision Makers_14 ppt

Pearson Education Management Accounting for Decision Makers_14 ppt

... (20 + 14 + 12 + 3)] = 12 ,72 7 radios.These would have a sales value of 76 3,620 (that is, 12 ,72 7 × £60).(b) The margin of safety is 7, 273 radios (that is, 20,000 − 12 ,72 7). This margin would havea ... 5,400(production and sales)££ £Sales revenue 25,000 27, 000 26,460Raw materials (7, 500) (8,100) (2 ,70 0 kg) (8 ,77 0) (2,830 kg)Labour (6,250) (6 ,75 0) ( 675 hr) (6,885) (650 hr)Fixed overheads (6,000) ... profitof output volume differences. 7. 3 7. 2 7. 1Chapter 7 6.46.36.2SOLUTIONS TO REVIEW QUESTIONS 475 Z03_ATRI3622_06_SE_APP3.QXD 5/29/09 10:43 AM Page 475 If a cost-plus approach to pricing...
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