Fundamentals of Management Accounting for Decision Makers 6th edition 8 ppt
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
... the end of this year):Quarter Sales revenue Profit/(loss)£000 £0001 400 ( 280 )2 1,200 3603 1,600 680 4 80 0 40Total 4,000 80 0The total estimated number of visitors (guest nights) for this ... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 250 429Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14%Margin of ... 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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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 2,000Indirect salaries 80 0 200 240 180 180 Apportioned costRent 10,000Heating and lighting 80 0Insurance of premises 200Cleaning 600Apportioned by floor area 11,600 3 ,86 7 4 ,83 3 2,417 483 Cost centre ... 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 ... inventories –(2,000 × 8) 16,000Cost of units produced(6,000 × 8) 48, 000 48, 000Closing inventories(2,000 × 8) (16,000) (32,000)(3,000 × 8) (24,000) (40,000)Gross profit 24,000 30,000Non-manufacturing...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... 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 ... some 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 ... commence production of a new model 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,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... 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 ... single product decision will cause the business to amend it.Required:(a) Prepare a summary of information that would help with the pricing decision for the newproduct. Such information should ... can bemade for the scarce resources of the business to be allocated to this form of activity.Top management will need to be convinced that the proposed activities represent‘value for money’.ZBB...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... 179Periodic budget p. 180 Continual budget p. 180 Rolling budget p. 180 Master budget p. 181 Management by exception p. 184 Budget committee p. 186 Budget officer p. 186 Incremental budgeting ... 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, ... done.M07_ATRI3622_06_SE_C07.QXD 5/29/09 10: 38 AM Page 220 Accounting for controlLEARNING OUTCOMESThis chapter deals with the role of budgets in management control. We thereforecontinue some of the themes that we...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... =×100% = 28% 48, 000 − 20,000(200,000 + 0)/2 48, 000 − 16,000(200,000 + 40,000)/2Example 8. 2ARR is based on the use of accounting profit. When measuring performance over the whole life of a project, ... 0.769 15. 38 2 years’ time 40 0.592 23. 68 3 years’ time 60 0.455 27.304 years’ time 60 0.350 21.005 years’ time 20 0.269 5. 38 5 years’ time 20 0.269 5. 38 NPV (1 .88 )M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 ... empirical study of the role of accounting data in performance evalua-tion’, Empirical Research in Accounting, a supplement to the Journal of Accounting Research, 1972,pp. 156 82 .If you would...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... handled.Real World 8. 7 provides some idea of the IRR for one form of renewable energy.Real World 8. 8 gives some examples of IRRs sought in practice.REAL WORLD 8. 8Rates of returnIRR rates for investment ... cash flows rather than profit flows used in the IRR, NPV and PP methods of investmentappraisal? 8. 4 8. 3 8. 2 8. 1Exercises 8. 3 to 8. 8 are more advanced than 8. 1 and 8. 2. Those with a coloured ... net present value (NPV) of the worst possible outcome and the probability of its occurrence. 8. 8 8. 7CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS316M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 3:31 PM...
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Management Accounting for Decision Makers 6th edition_1 pptx
... the end of this year):Quarter Sales revenue Profit/(loss)£000 £0001 400 ( 280 )2 1,200 3603 1,600 680 4 80 0 40Total 4,000 80 0The total estimated number of visitors (guest nights) for this ... (number of baskets) (number of baskets)Expected volume of sales 500 500BEP 250 429Difference (margin of safety):Number of baskets 250 71Percentage of estimated volume of sales 50% 14%Margin of ... product B17 using 60 hours22 units of product B14 using 88 hours1 48 hoursThis leaves unsatisfied the market demand for a further 3 units of product B14 and 30 units of product B22.Activity 3.13What...
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Management Accounting for Decision Makers 6th edition_3 pdf
... 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 ... 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 .8 As more units of Service X ... overheads for next year, analysed between thetwo cost centres. This should be in the form of three columns: one for the total figure for each type of overhead and one column each for the two...
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