Fundamentals of Management Accounting for Decision Makers 6th edition 5 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 ... benefits of management accounting information eventually decline. The cost of providinginformation, however, will rise with each additional piece of information. The optimal level of information ... 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...

Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

... 50 0 1,000 1 ,50 0 of 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 4,000 7 ,50 0* £2 per ... (number of baskets) (number of baskets)Expected volume of sales 50 0 50 0BEP 250 429Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50 % 14%Margin of ... £10) (2 ,50 0)Fixed cost (50 0 ) (3,000)( 6 ,50 0 ) (6 ,50 0 )Profit 50 0 50 0(b) The BEP (in number of baskets) with the machine=== 429 baskets a monthThe BEP without the machine is 250 baskets...

Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

... 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. ... 32.72Machining (4 × £14. 05) 56 .20Finishing (1 × £11.49) 11.49 100.41Full cost 207.41£143,600 5, 000£281,060 15, 000£2 45, 340 5, 000£143,600£( 75, 000/6)£281,060£(120,000/6)£2 45, 340£(180,000/6)Activity ... product or service.The logic of full costing is that the entire cost of running a particular facility, say an of ce, is part of the cost of the output of that of ce. For example, the rent may be...

Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

... 200 5 4,000 600 3 ,50 0 300 50 06 4 ,50 0 50 0 3,800 300 7007 4,900 400 4,100 300 8008 5, 200 300 4,400 300 8009 5, 400 200 4,700 300 70010 5, 500 100 5, 000 300 50 0Example 5. 4M 05_ ATRI3622_06_SE_C 05. QXD ... (1,200)2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 2003 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,2004 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,800 5 2 ,50 0 12 ,50 0 2,100 1 ,50 0 7 ,50 0 10 ,50 0 1,900 ... 80Number of quality-control inspections 220 2,000 50 0 1 ,50 0Number of sales orders processed 240 5, 000 1 ,50 0 3 ,50 0General production (machine hours) 260 50 0,000 350 ,000 150 ,000Total 1,000The management...

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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

... expenses (50 ) (51 ) (54 ) (52 ) (51 ) (50 )Profit for the month 78 852 1The business will continue to allow all of its customers one month’s credit.Activity 6.11M06_ATRI3622_06_SE_C06.QXD 5/ 29/09 ... budget for the six months ended 31 December is:July Aug Sept Oct Nov Dec£000 £000 £000 £000 £000 £000Opening balance (Note 1) 53 57 59 62 57 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash ... 53 Sales revenue (Note 2) 57 59 62 57 53 51 Cash receipts (Note 3) (53 ) (57 ) (59 ) (62) (57 ) (53 )Closing balance (Note 4) 57 59 62 57 53 51 Notes:1 The opening trade receivables figure is the previous...

Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

... M., Management Accounting, 5th edn, PrenticeHall, 2007, chapter 11.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15. Hilton, R., Managerial Accounting, 6th ... 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, ... 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...

Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

... 0.769 15. 382 years’ time 40 0 .59 2 23.683 years’ time 60 0. 455 27.304 years’ time 60 0. 350 21.00 5 years’ time 20 0.269 5. 38 5 years’ time 20 0.269 5. 38NPV (1.88)M08_ATRI3622_06_SE_C08.QXD 5/ 29/09 ... profits of the business for the month, going into as much detail with youranalysis as the information given will allow.7.8CHAPTER 7 ACCOUNTING FOR CONTROL 256 M07_ATRI3622_06_SE_C07.QXD 5/ 29/09 ... overheads (6, 350 )Actual operating profit 4, 455 No inventories existed at the start or end of March.Required:(a) Deduce the budgeted profit for March and reconcile it with the actual profit in as...

Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

... YearsAverage spot*copper priceUS$/lb1.10 8.8 (18.4) 8.11.20 14.8 80.2 5. 01.40 25. 7 277.3 3.01 .50 30.8 3 75. 9 2.7Gold priceAverage spot* gold priceUS$/oz 450 18.9 152 .0 4.0 50 0 19.6 1 65. 4 3.9600 ... 192.2 3.6 650 21.9 2 05. 6 3 .5 ‘M08_ATRI3622_06_SE_C08.QXD 5/ 29/09 3:31 PM Page 2 95 (d) Discuss the validity of using the net present value method in making investment decisions for a professional ... probability of this sequence of cash ﬂows occurring will be0.6 × 0.4 = 0.24Example 8 .5 The information in Example 8 .5 can be displayed in the form of a diagram, as inFigure 8.7.The source of probabilitiesAs...

Management Accounting for Decision Makers 6th edition_1 pptx

... (number 50 0 1,000 1 ,50 0 50 0 1,000 1 ,50 0 of 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 ... (number of baskets) (number of baskets)Expected volume of sales 50 0 50 0BEP 250 429Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50 % 14%Margin of ... 15 12 11Machine time per unit (hours) 4 3 4Contribution per machine hour £3. 75 £4.00 £2. 75 Order of priority 2nd 1st 3rdTherefore produce:20 units of product B17 using 60 hours22 units of...

Management Accounting for Decision Makers 6th edition_3 pdf

... (1,200)2 2,800 5, 600 2,700 1,200 2,400 5, 400 1,300 2003 2,700 8,100 2 ,50 0 1,300 3,900 6,900 1 ,50 0 1,2004 2,600 10,400 2,300 1,400 5, 600 8,600 1,700 1,800 5 2 ,50 0 12 ,50 0 2,100 1 ,50 0 7 ,50 0 10 ,50 0 1,900 ... you offer the management of thebusiness?The answer to this question can be found in Appendix B at the back of the book.Self-assessment question 5. 1 continuedM 05_ ATRI3622_06_SE_C 05. QXD 5/ 29/09 ... Possibly, suppliers of raw materials offer betterdeals for larger orders.Activity 5. 6Graph of total sales revenue against quantity (volume) sold of Service XFigure 5. 8As more units of Service X...

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