Fundamentals of Management Accounting for Decision Makers 6th edition 4 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 ... and the value of providingadditional management accounting informationFigure 1.6The benefits of management accounting information eventually decline. The cost of providinginformation, however, ... andreturn.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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 250 42 9Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14% Margin of ... the end of this year):Quarter Sales revenue Profit/(loss)£000 £0001 40 0 (280)2 1,200 3603 1,600 680 4 800 40 Total 4, 000 800The total estimated number of visitors (guest nights) for this ... 14 − 7 14 14 − 12 14 ContributionSales revenueMARGIN OF SAFETY67‘‘What advice would you give Cottage Industries Ltd about renting the machine, on thebasis of the values for margin of...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... (10 × 44 .47 ) 44 4.70Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.151,135.89Full cost of the job 1 ,47 3.89Activity 4. 11 continuedThe manufacturing cost for Buccaneers ... £11 .49 ) 11 .49 100 .41 Full cost 207 .41 £ 143 ,6005,000£281,06015,000£ 245 , 340 5,000£ 143 ,600£(75,000/6)£281,060£(120,000/6)£ 245 , 340 £(180,000/6)Activity 4. 12 continuedM 04_ ATRI3622_06_SE_C 04. QXD ... cost of job – on direct labour hour basis of overhead recovery££Direct labour cost (9 × £6) 54. 00Direct materials ( 40 + £9 + 4) 53.00Overheads:Forming (4 × £8.18) 32.72Machining (4 × £ 14. 05)...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 2,700 800 2,900 300 (200) 4 3 ,40 0 700 3,200 300 2005 4, 000 600 3,500 300 5006 4, 500 500 3,800 300 7007 4, 900 40 0 4, 100 300 8008 5,200 300 4, 400 300 8009 5 ,40 0 200 4, 700 300 70010 5,500 100 ... then the profit for eachpound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on thejob must be£0 .40 × 112 = 44 .80This means that the target price for the job ... standard profit mark-up of 25 per cent of fullcost. Management is concerned by the lack of profit.Full cost for one unit of a product is calculated by charging overheads to each type of product...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... empirical investigation of the evolution of management accounting practices’, University of Essex Working paper no. 04/ 06, October 20 04. Antonio Ltd has planned production and sales for the next nine ... senior management is aware of the potentially threatening nature of this form of budgeting, care can be taken to apply ZBB with sensitivity. However, in the quest for cost control and value for ... available in relation to the total volume of products:Lo Mid Hi%%%Machine hours 40 15 45 Material orders 47 6 47 Space 42 18 40 Required:(a) Calculate for each product the full cost and selling...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... JulyManufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 06,000 6,700 7,700 7,500 7,200 7,000 6,900The following further information is ... FuelMiser consists of one of each component.The planned sales for the first seven months of the forthcoming accounting period, by channels of distribution and in terms of Fuel Miser units, ... variance for June was zero (that is, 46 ,300 − (46 ,300 × £1)).Activity 7.7Total, usage and price variances for direct materials for MayFigure 7 .4 The total direct materials variance is the sum of...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... £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 ... £000Immediately Cost of machine (100)1 year’s time Operating profit before depreciation 202 years’ time Operating profit before depreciation 40 3 years’ time Operating profit before depreciation 60 4 years’ ... £000Immediately Cost of machine (100)1 year’s time Operating profit before depreciation 202 years’ time Operating profit before depreciation 40 3 years’ time Operating profit before depreciation 60 4 years’...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... 0. 24 l Outcome 4. Year 1 cash flow £8,000 (p = 0.6) and Year 2 cash flow £12,000 (p = 0 .4) . The probability of this sequence of cash flows occurring will be0.6 × 0 .4 = 0. 24 Example 8.5The information ... YearsAverage spot*copper priceUS$/lb1.10 8.8 (18 .4) 8.11.20 14. 8 80.2 5.01 .40 25.7 277.3 3.01.50 30.8 375.9 2.7Gold priceAverage spot* gold priceUS$/oz 45 0 18.9 152.0 4. 0500 19.6 165 .4 3.9600 ... flowsYears012 34 £000 £000 £000 £000 £000Operating cash flows (Note 1) 250 50 120 110Sale of machinery (Note 2) (220) 40 Redundancy costs (Note 3) 180 (150)Sub-lease rentals (Note 4) (40 ) (40 ) (40 ) (40 )Working...
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Management Accounting for Decision Makers 6th edition_1 pptx
... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 250 42 9Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14% Margin of ... £000Sales revenue 5 34 2 54 183 97Variable cost ( 344 ) (167 ) (117) (60)Contribution 190 87 66 37Fixed cost (rent and so on) (138 ) (46 ) (46 ) (46 )Profit/(loss) 52 41 20 (9)Now it is obvious ... 4. 00 £2.75Order of priority 2nd 1st 3rdTherefore produce:20 units of product B17 using 60 hours22 units of product B 14 using 88 hours 148 hoursThis leaves unsatisfied the market demand for...
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Management Accounting for Decision Makers 6th edition_3 pdf
... overheads (2 ,40 0)Advertising (for business) (3,000)Depreciation (27,600)Administration (36,000)Interest (8,000)Profit (before taxation) 49 ,000 4. 4 4. 3CHAPTER 4 FULL COSTING130M 04_ ATRI3622_06_SE_C 04. QXD ... then the profit for eachpound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on thejob must be£0 .40 × 112 = 44 .80This means that the target price for the job ... is very helpful for those involved with pricing decisions to have some feel for the elasticity of demand of the commodity that will be the subject of a decision. Thesensitivity of the demand...
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