Pearson Education Management Accounting for Decision Makers 10 ppt
Pearson Education Management Accounting for Decision Makers_1 doc
... toexplore how management accounting information can be used within a business toimprove the quality of managers’ decisions. We also identify the characteristics that management accounting information ... 5 Introduction to management accounting LEARNING OUTCOMESWelcome to the world of management accounting! In this introductory chapter, we examine the role of management accounting within a ... problem of indirect cost 100 Overheads as service renderers 100 Job costing: a worked example 101 Selecting a basis for charging overheads 105 Segmenting the overheads 107 Dealing with overheads...
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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
... RELEVANT COSTS FOR DECISION MAKING54M02_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; ... tonne for processing. A marketprice for X is not known and no minimum price has been agreed. The management is currentlyengaged in discussions over the minimum price that may be charged for Product ... the cur-rent circumstances. Management wants to know the relevant cost per tonne for Product X soas to provide a basis for negotiating a profitable selling price for the product.Required:Identify...
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Pearson Education Management Accounting for Decision Makers_4 pptx
... cost for Buccaneers Ltd for next year is expected to be made up asfollows:£000Direct materials:Forming department 450Machining department 100 Finishing department 50Direct labour:Forming ... 4.8M04_ATRI3622_06_SE_C04.QXD 5/29/09 10: 36 AM Page 111 CHAPTER 4 FULL COSTING116The cost of the job is as follows:££Direct labour:Preparation department (10 × 10) 100 .00Machining department (7 ... 120Finishing department 75Indirect materials:Forming department 40Machining department 30Finishing department 10 Administration department 10 Indirect labour:Forming department 80Machining department...
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Pearson Education Management Accounting for Decision Makers_5 pptx
... 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 ofinformation have ... 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 ... 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, ...
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Pearson Education Management Accounting for Decision Makers_6 ppt
... 53PaymentsTrade payables (Note 1) – (32) (33) (34) (36) (31)Salaries and wages (10) (10) (10) (10) (10) (10) Electricity – – (10) – – (17)Other overheads (2) (2) (2) (2) (2) (2)Borrowings repayment ... 55PaymentsTrade payables (Note 2) (30) (30) (31) (26) (35) (31)Salaries and wages (10) (10) (10) (10) (10) (10) Electricity – – (14) – – (9)Other overheads (2) (2) (2) (2) (2) (2)Van purchase ... 55 55 60 55 53Cost 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 (3) (3) (3) (3) (3) (3)Other...
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Pearson Education Management Accounting for Decision Makers_7 pdf
... thecontribution is £40 a unit (that is, 100 − (£40 + £20)).If, therefore, 100 units of sales are lost, £4,000 (that is, 100 × £40) of contributions,and therefore profit, are forgone. This would be an alternative ... profit.Activity 7 .10 M07_ATRI3622_06_SE_C07.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 ... 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...
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Pearson Education Management Accounting for Decision Makers_10 ppt
... 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 ... financial performance and position. This practice is referred to as ‘creative accounting and has been a majorproblem for accounting rule makers and for society generally.Real World 9 .10 provides ... strategic management accounting. l Explain how management accounting information can help a business gain abetter understanding of its competitors and customers.l Describe the techniques available for...
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Pearson Education Management Accounting for Decision Makers_13 doc
... 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 ... of accounting information to influence decisions. Relevance isregarded as a key characteristic of useful accounting information. p. 17Relevant cost A cost that is relevant to a particular decision. ... report accounting information. p. 21 Management by exception A system of control, based on a comparison of plannedand actual performance, that allows managers to focus on areas of poor performancerather...
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Pearson Education Management Accounting for Decision Makers_14 ppt
... price£Materials Steel core: 10, 000 × £2 .10 21,000Plastic: 10, 000 × 0 .10 × £0 .10 100Labour Skilled: –Unskilled: 10, 000 ×5/60 × £7.50 6,250Minimum tender price 27,350The local education authority(a) ... exploited bycustomers;11.1Chapter 11 10. 4 10. 3 10. 2 10. 1Chapter 10 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS478Z03_ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43 AM Page 478 (d) We are told that ... capacity for 20 performances:(£16,400 × 50% × 20) £164,000Touring company ticket sales:Total revenue for each performance for a full house:£200 @ £22 = 4,400500 @ £14 = 7,000300 @ 10 = 3,00014,400£Ticket...
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