Management Accounting for Decision Makers 6th edition 7 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 ... 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 ... of management accounting. A useful start-ing point for our discussion is to acknowledge the general role of accounting, which isto help people make informed business decisions. All forms of accounting, ...
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Fundamentals of Management Accounting for Decision Makers 6th edition_2 pot
... 67 Margin of safety p. 67 Operating gearing (operationalgearing) p. 70 Profit–volume (PV) chart p. 72 Economies of scale p. 73 Relevant range p. 74 Marginal analysis p. 78 Marginal cost p. 78 Outsourcing ... contribution to make decisions – marginal analysisUSING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS 77 REAL WORLD 3 .7 Break-even analysis in practiceA survey of management accounting practice ... recommend thefollowing books:Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapter 8.Hilton, R., Managerial Accounting, 6th edn. McGraw-Hill Irwin, 2005, chapter...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... 3,8 67 4,833 2,4 17 483Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663Reapportion GA cost by number of staff (including the indirect workers) 202 288 173 (663) 17, 400 4,269 10,361 2 ,77 0 ... the only point in providing management accounting infor-mation is to help managers make more informed decisions. There are broadly fourareas where managers use information concerning the full ... output decisions. Having full cost information can help managers to makedecisions on the price to be charged to customers for the business’s products or ser-vices. Linked to the pricing decisions...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... E., Management Accounting, 5th edn,Prentice Hall, 20 07, chapter 3.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ... 9,600 12,600 2,100 1,800 7 2,300 16,100 1 ,70 0 1 ,70 0 11,900 14,900 2,300 1,2008 2,200 17, 600 1,500 1,800 14,400 17, 400 2,500 2009 2,100 18,900 1,300 1,900 17, 100 20,100 2 ,70 0 (1,200)10 2,000 20,000 ... 22.00Total cost per unit 43 .77 74 .00The return on sales is calculated as follows:Standard Deluxe£ per unit £ per unitSelling price 65.00 87. 00Total cost (see above) 43 .77 74 .00Profit 21.23 13.00Return...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... 600 600October 70 0 650November 75 0 70 0December 75 0 800January 75 0 75 0During the period, the business plans to advertise so as to generate these increases insales. Payments for advertising ... £000 £000 £000 £000Opening balance 32 65 67 70 67 60Purchases 33 34 36 31 29 28Cash payments – (32) (33) (34) (36) (31)Closing balance 65 67 70 67 60 57 This, again, could be set out in any manner ... R. and Young, S. M., Management Accounting, 5th edn, PrenticeHall, 20 07, chapters 4, 5, 6 and 9.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 10 and 11.Hilton,...
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Fundamentals of Management Accounting for Decision Makers 6th edition_6 docx
... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,4006,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900The following further information is available:1 There will be inventories of finished units at 1 January of 7, 000 ... M., Management Accounting, 5th edn, PrenticeHall, 20 07, chapter 11.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapter 15.Hilton, R., Managerial Accounting, 6th ... variance.Activity 7. 5M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 225 CHAPTER 7 ACCOUNTING FOR CONTROL230Using the figures in Activity 7. 4, try reconciling the original operating profit figure for June...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... goes like this:£Amount available for immediate investment 27, 778 Add Income for year 1 (20% × 27, 778 ) 5,55633,334Add Income for year 2 (20% × 33,334) 6,6 67 40,001(The extra £1 is only a rounding ... £10/hourunskilled £8/hour 7. 5 7. 4 7. 3CHAPTER 7 ACCOUNTING FOR CONTROL254M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 254 Price variances, over recent periods, for two other raw materials ... of the business for the month, going into as much detail with youranalysis as the information given will allow. 7. 8CHAPTER 7 ACCOUNTING FOR CONTROL256M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... cent rate is 0.893 for year 1 and 0 .79 7 for year 2. We can derive the fall in value per flat (Y) togive a zero NPV by using the equation(6Y × 0.893) + (3Y × 0 .79 7) = £26 ,75 0Y = £3,452The sale ... score Mean scoreNet present value 3.6829 3. 975 9Payback 3.4268 3.6098Internal rate of return 3.3293 3 .70 73 Accounting rate of return 1.98 67 2.26 67 Response scale: 1= never, 2 = rarely, 3 = often, ... INVESTMENT DECISIONS310 Accounting rate of return (ARR)p. 261Payback period (PP) p. 265Net present value (NPV) p. 269Risk p. 270 Risk premium p. 272 Inflation p. 272 Discount factor p. 276 Cost...
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Management Accounting for Decision Makers 6th edition_1 pptx
... 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 ... clothes clothes£000 £000 £000 £000Sales revenue 534 254 183 97 Variable cost (344 ) (1 67 ) (1 17) (60)Contribution 190 87 66 37 Fixed cost (rent and so on) (138 ) (46 ) (46 ) (46 )Profit/(loss) ... activityFigure 3.4Here the electricity bill for a time period (for example, three months) is plotted against the vol-ume of activity for that same period. This is done for a series of periods. A line is...
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Management Accounting for Decision Makers 6th edition_3 pdf
... 22.00Total cost per unit 43 .77 74 .00The return on sales is calculated as follows:Standard Deluxe£ per unit £ per unitSelling price 65.00 87. 00Total cost (see above) 43 .77 74 .00Profit 21.23 13.00Return ... 9,600 12,600 2,100 1,800 7 2,300 16,100 1 ,70 0 1 ,70 0 11,900 14,900 2,300 1,2008 2,200 17, 600 1,500 1,800 14,400 17, 400 2,500 2009 2,100 18,900 1,300 1,900 17, 100 20,100 2 ,70 0 (1,200)10 2,000 20,000 ... 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, two pieces ofinformation have...
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