Management Accounting for Decision Makers 6th edition 3 pdf

Fundamentals of Management Accounting for Decision Makers 6th edition_1 pdf

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 information Figure 1.9 Management accounting information is required ... and return. 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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot

... year Administration and selling Variable 3 per radio Fixed £60,000 per year 3. 4 3. 3 3. 2 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 performed in-house, could be ... for maximising profit. 3. 4 3. 3 3. 2 3. 1 Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt

... 11,600 3, 867 4, 833 2,417 4 83 Cost centre overheads 17,400 4,067 10,0 73 2,597 6 63 Reapportion GA cost by number of staff (including the indirect workers) 202 288 1 73 (6 63) 17,400 4,269 10 ,36 1 2,770 ... department (6 × £86 .34 ) 518.04 Finishing department (5 × 34 . 63) 1 73. 15 1, 135 .89 Full cost of the job 1,4 73. 89 Activity 4.11 continued The manufacturing cost for Bucc...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot

... 2 ,30 0 2 ,30 0 (1 ,30 0) 2 1,900 900 2,600 30 0 (700) 3 2,700 800 2,900 30 0 (200) 4 3, 400 700 3, 200 30 0 200 5 4,000 600 3, 500 30 0 500 6 4,500 500 3, 800 30 0 700 7 4,900 400 4,100 30 0 800 8 5,200 30 0 ... batches Other Labour 24,000 30 ,000 54,000 108,000 2 overheads hours 33 3,200 54,000 33 3,200 [(12,000 × 2) + (12,000 × 2 1 /2)] Total overheads Number of labour hour...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot

... £000 £000 £000 £000 £000 Opening balance 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 ... 59 62 57 53 51 Cost of goods sold (32 ) (33 ) (35 ) (32 ) (30 ) (29) Salaries and wages (10) (10) (10) (10) (10) (10) Electricity (3) (3) (4) (5) (6) (6) Depreciation (3) (...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx

... done. M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 220 Accounting for control LEARNING OUTCOMES This chapter deals with the role of budgets in management control. We therefore continue ... M., Management Accounting, 5th edn, Prentice Hall, 2007, chapter 11. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapter 15. Hilton, R., Managerial Account...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt

... reasoning goes like this: £ Amount available for immediate investment 27,778 Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4 Add Income for year 2 (20% × 33 ,33 4) 6,667 40,001 (The extra £1 is only ... time 30 0.870 26.10 2 years’ time 30 0.756 22.68 3 years’ time 30 0.658 19.74 4 years’ time 30 0.572 17.16 5 years’ time 30 0.497 14.91 6 years’ time 30 0. 432 12.96 6 year...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt

... 400,000 0. 833 33 3,200 Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100 Less initial outlay (450,000) Net present value (12,700) Example 8 .3 ‘ M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 2 93 So ... score Net present value 3. 6829 3. 9759 Payback 3. 4268 3. 6098 Internal rate of return 3. 32 93 3.70 73 Accounting rate of return 1.9867 2.2667 Response scale: 1= never, 2...
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Management Accounting for Decision Makers 6th edition_1 pptx

Management Accounting for Decision Makers 6th edition_1 pptx

... for maximising profit. 3. 4 3. 3 3. 2 3. 1 Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers in Appendix D at the back of the book. The management ... year Administration and selling Variable 3 per radio Fixed £60,000 per year 3. 4 3. 3 3. 2 CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M 03_ ATRI3622_06_SE_C 03. QXD 5...
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Management Accounting for Decision Makers 6th edition_3 pdf

Management Accounting for Decision Makers 6th edition_3 pdf

... batches Other Labour 24,000 30 ,000 54,000 108,000 2 overheads hours 33 3,200 54,000 33 3,200 [(12,000 × 2) + (12,000 × 2 1 /2)] Total overheads Number of labour hours ‘ M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... 0 3, 000 3, 000 (3, 000) 1 2,900 2,900 2,900 1,100 1,100 4,100 1,100 (1,200) 2 2,800 5,600 2,700 1,200 2,400 5,400 1 ,30 0 200 3 2,700 8,100 2,500 1 ,30 0 3, 900 6,900 1,500 1,20...
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