Fundamentals of Management Accounting for Decision Makers 6th edition 2 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf

... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting informationFigure 1.9 Management accounting information is required ... management accounting information should bematerial and the benefits of providing the information should outweigh the costs.M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3 :29 PM Page 20 Relevant costs for decision makingLEARNING ... INTRODUCTION TO MANAGEMENT ACCOUNTING 22 M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3 :29 PM Page 22 Attempts may be made to manipulate a particular measure where it is seen as import-ant. For example,...

Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

... 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82 Profit 15 2 2 19Sales revenue 39 29 33 101The amount of labour likely to be available amounts to 20 ,000. All of ... are logical. 2. 6CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 At lower volumes of activity, the rent cost shown in Figure 3 .2 would be 0R. ... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 25 0 429 Difference (margin of safety):Number of baskets 25 0 71Percentage of estimated volume of sales 50% 14%Margin of...

Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

... (£77,000 /22 ,000)) (4 ,20 0)Total incurred last year ( 32, 000)Testing cost (1,000)Total cost (33,000)This year’s profit from the software 12, 000l The software needs to be shown as an asset of the ... £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41Full cost 20 7.41£143,6005,000 28 1,06015,000 24 5,3405,000£143,600£(75,000/6) 28 1,060£( 120 ,000/6) 24 5,340£(180,000/6)Activity ... focus’, Chartered Society of Physiotherapists, 20 June 20 07.M04_ATRI3 622 _06_SE_C04.QXD 5 /29 /09 10:35 AM Page 94 relevant to decision makers (as we discussed in Chapters 2 and 3) and that consideringﬁxed...

Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

... 3,000 (3,000)1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 03 2, 700 8,100 2, 500 1,300 3,900 6,900 1,500 1 ,20 04 2, 600 10,400 2, 300 1,400 5,600 ... 17,400 2, 500 20 09 2, 100 18,900 1,300 1,900 17,100 20 ,100 2, 700 (1 ,20 0)10 2, 000 20 ,000 1,100 2, 000 20 ,000 23 ,000 2, 900 (3,000)An output of five machines each week will maximise profit at 2, 000 ... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours£333 ,20 054,000£333 ,20 0[( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ]Total overheadsNumber of labour hours‘M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM...

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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

... (2) (2) (2) (2) Total expenses (50) (51) (54) ( 52) (51) (50)Profit for the month 788 521 The business will continue to allow all of its customers one month’s credit.Activity 6.11M06_ATRI3 622 _06_SE_C06.QXD ... 30 30 30 25 25 25 Purchases 30 31 26 35 31 32 Inventories used (30) (31) (31) (35) (31) ( 32) Closing balance 30 30 25 25 25 25 The opening and closing balances represent the amount of inventories, ... sort of informationthat management would require in respect of planned levels of trade payables and asso-ciated transactions.Activity 6.13M06_ATRI3 622 _06_SE_C06.QXD 5 /29 /09 10:37 AM Page 20 0...

Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m)Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs)Fixed overheads (20 ,000) (20 ,000) (19,400)Operating proﬁt 20 ,000 22 ,000 22 ,400Activity ... done.M07_ATRI3 622 _06_SE_C07.QXD 5 /29 /09 10:38 AM Page 22 0 Accounting for controlLEARNING OUTCOMESThis chapter deals with the role of budgets in management control. We thereforecontinue some of the ... (40,000 metres) (41 ,20 0) (40,500 metres)Labour (20 ,000) (2, 500 hours) (21 ,300) (2, 600 hours)Fixed overheads (20 ,000) (19,400)Operating proﬁt 20 ,000 22 ,400Produce a reconciliation of the budgeted...

Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

... readingReferencesCHAPTER 7 ACCOUNTING FOR CONTROL 25 2Feedback control p. 21 9Feedforward control p. 21 9Flexing the budget p. 22 1Flexible budget p. 22 2Sales volume variance p. 22 3Adverse variance p. 22 3Favourable ... 20 ,000 inﬂow for year 1 for theBillingsgate project. For year 2 the calculation would be:PV of year 2 cash ﬂow (that is, £40,000) = £40,000/(1 + 0 .2) 2 = £40,000/(1 .2) 2 = £40,000/1.44 = 27 ,778Thus ... time 20 0.769 15.38 2 years’ time 40 0.5 92 23.683 years’ time 60 0.455 27 .304 years’ time 60 0.350 21 .005 years’ time 20 0 .26 9 5.385 years’ time 20 0 .26 9 5.38NPV (1.88)M08_ATRI3 622 _06_SE_C08.QXD...

Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

... 21 .2 1 92. 2 3.6650 21 .9 20 5.6 3.5‘M08_ATRI3 622 _06_SE_C08.QXD 5 /29 /09 3:31 PM Page 29 5 (d) Discuss the validity of using the net present value method in making investment decisions for a professional ... INVESTMENT DECISIONS310 Accounting rate of return (ARR)p. 26 1Payback period (PP) p. 26 5Net present value (NPV) p. 26 9Risk p. 27 0Risk premium p. 27 2Inflation p. 27 2Discount factor p. 27 6Cost of ... 0.909 27 .27 2 years’ time 30 0. 826 24 .783 years’ time 30 0.751 22 .534 years’ time 30 0.683 20 .495 years’ time 30 0. 621 18.636 years’ time 30 0.564 16. 92 6 years’ time 30 0.564 16. 92 NPV (2. 46)This...

Management Accounting for Decision Makers 6th edition_1 pptx

... 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82 Profit 15 2 2 19Sales revenue 39 29 33 101The amount of labour likely to be available amounts to 20 ,000. All of ... that they are logical. 2. 6CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 52 M 02_ ATRI3 622 _06_SE_C 02. QXD 5 /29 /09 10:34 AM Page 52 If we let t be the required number of units of output to achieve ... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 25 0 429 Difference (margin of safety):Number of baskets 25 0 71Percentage of estimated volume of sales 50% 14%Margin of...

Management Accounting for Decision Makers 6th edition_3 pdf

... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours£333 ,20 054,000£333 ,20 0[( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ]Total overheadsNumber of labour hours‘M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 3,000 (3,000)1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 03 2, 700 8,100 2, 500 1,300 3,900 6,900 1,500 1 ,20 04 2, 600 10,400 2, 300 1,400 5,600 ... 17,400 2, 500 20 09 2, 100 18,900 1,300 1,900 17,100 20 ,100 2, 700 (1 ,20 0)10 2, 000 20 ,000 1,100 2, 000 20 ,000 23 ,000 2, 900 (3,000)An output of five machines each week will maximise profit at 2, 000...

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