Management Accounting for Decision Makers 6th edition 10 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 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
... Closing or continuation decisionsIt is quite common for businesses to produce separate financial statements for eachdepartment or section, to try to assess their relative performance. Example 3.3 ... tonne for processing. A marketprice for X is not known and no minimum price has been agreed. The management is currentlyengaged in discussions over the minimum price that may be charged for Product ... the cur-rent circumstances. Management wants to know the relevant cost per tonne for Product X soas to provide a basis for negotiating a profitable selling price for the product.Required:Identify...
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Fundamentals of Management Accounting for Decision Makers 6th edition_3 ppt
... COSTING96‘‘‘‘M04_ATRI3622_06_SE_C04.QXD 5/29/09 10: 35 AM Page 96 As we saw in Chapter 1, the only point in providing management accounting infor-mation is to help managers make more informed decisions. There are broadly ... cost for Buccaneers Ltd for next year is expected to be made up asfollows:£000Direct materials:Forming department 450Machining department 100 Finishing department 50Direct labour:Forming ... 120Finishing department 75Indirect materials:Forming department 40Machining department 30Finishing department 10 Administration department 10 Indirect labour:Forming department 80Machining department...
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Fundamentals of Management Accounting for Decision Makers 6th edition_4 pot
... (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 1,300 2003 2,700 8 ,100 2,500 1,300 3,900 6,900 1,500 1,2004 2,600 10, 400 2,300 1,400 5,600 8,600 ... 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 ... E., Management Accounting, 5th edn,Prentice Hall, 2007, chapter 3.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ...
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Fundamentals of Management Accounting for Decision Makers 6th edition_5 pot
... 59 62 57 53 51Cost 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) (3) (3) (3) (3) (3)Other ... cater for a range ofproducts and no 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 ... current man-agement performance is compared with some yardstick. What is wrong with compar-ing actual performance with past performance, or the performance of others, in aneffort to exercise control?There...
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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 ... thecontribution is £40 a unit (that is, 100 − (£40 + £20)).If, therefore, 100 units of sales are lost, £4,000 (that is, 100 × £40) of contributions,and therefore profit, are forgone. This would be an alternative ... 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...
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Fundamentals of Management Accounting for Decision Makers 6th edition_7 ppt
... depreciation 20 10 1602 years’ time Operating profit after depreciation 40 10 103 years’ time Operating profit after depreciation 60 10 104 years’ time Operating profit after depreciation 60 10 105 ... machine (100 ) (100 )1 year’s time Operating profit before depreciation 20 (80) ( 100 + 20)2 years’ time Operating profit before depreciation 40 (40) (−80 + 40)3 years’ time Operating profit before ... really a question of ‘horses for courses’. Accounting profit is fine for measuring performance over short periods, butcash is the appropriate measure when considering the performance over the life of...
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Fundamentals of Management Accounting for Decision Makers 6th edition_8 ppt
... costs (106 .4) (106 .4) (106 .4) (106 .4)Redundancy (10. 0)Additional overheads (15.0) (15.0) (15.0) (15.0)( 210. 0) 64.8 64.8 64.8 89.8Discount factor (12%) 1.000 0.893 0.797 0.712 0.636( 210. 0) ... the 10% discount rate required to achieve a zero NPV would there-fore be(2.46)/4.21 × 1% = 0.58%The IRR is therefore (10. 00 − 0.58)% = 9.42%However, to say that the IRR is about 9 or 10 per ... and should help decision makers to appreciate the uncertainties that have to be faced.CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS300‘The different possible project outcomes for the Zeta project(Example...
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Management Accounting for Decision Makers 6th edition_1 pptx
... 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 to the end ... 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 ... and in a form thatcan easily be understood by non-financial managers. The break-even chart can there-fore be a useful device for explaining this relationship.Real World 3.1 shows information...
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Management Accounting for Decision Makers 6th edition_3 pdf
... 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 ... (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 1,300 2003 2,700 8 ,100 2,500 1,300 3,900 6,900 1,500 1,2004 2,600 10, 400 2,300 1,400 5,600 8,600 ... £1 ,100 , but eachadditional machine produced will increase the variable cost for the entire output by 100 a machine. For example, if the output were three machines a week, the variablecost for...
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