Tools for Business Decision Management Makers 4 pptx

Tools for Business Decision Management Makers_4 pptx

... 12. 34 15 .43 Total cost per unit 50. 34 67 .43 The return on sales is calculated as follows:Standard Deluxe£ per unit £ per unitSelling price 65.00 87.00Total cost (see above) 50. 34 67 .43 Profit ... the profit for eachpound of full cost must be £0 .40 (that is, £100,000/250,000). Thus, the target profit on thejob must be£0 .40 × 112 = 44 .80This means that the target price for the job ... 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...

Tools for Business Decision Management Makers_2 docx

... £000 £000Sales revenue 5 34 2 54 183 97Variable cost ( 344 ) (167 ) (117 ) (60)Contribution 190 87 66 37Fixed cost (rent and so on) (138) (46 ) (46 ) (46 )Profit/(loss) 52 41 20 (9)Now it is obvious ... accounted for between 34 per cent for retailers (lowest) and 42 per cent for manufacturers (highest), with other industries’ pro-portion of indirect cost falling within the 34 per cent to 42 per ... 8 1265 41 36 46 Selling price (per unit) £70 45 There is an outside supplier who is prepared to supply unlimited quantities of products C and Dto the business, charging 40 per unit for product...

Tools for Business Decision Management Makers_3 potx

... 6.001 04. 00Overheads:Preparation department (10 × 44 .47 ) 44 4.70Machining department (6 × £86. 34) 518. 04 Finishing department (5 × £ 34. 63) 173.151,135.89Full cost of the job 1 ,47 3.89Activity 4. 11 ... cost (9 × £6) 54. 00Direct materials ( 40 + £9 + 4) 53.00Overheads:Forming (4 × £8.18) 32.72Machining (4 × £ 14. 05) 56.20Finishing (1 × £11 .49 ) 11 .49 100 .41 Full cost 207 .41 £ 143 ,6005,000£281,06015,000£ 245 , 340 5,000£ 143 ,600£(75,000/6)£281,060£(120,000/6)£ 245 , 340 £(180,000/6)Activity ... mean? 4. 4 4. 3 4. 2 4. 1Exercises 4. 4 to 4. 8 are more advanced than 4. 1 to 4. 3. Answers to those exercises withcoloured numbers can be found in Appendix D at the back of the book.Bodgers Ltd, a business...

Tools for Business Decision Management Makers_6 ppt

... JulyManufacturers 4, 000 4, 000 4, 500 4, 500 4, 500 4, 500 4, 500Retail, and so on 2,000 2,700 3,200 3,000 2,700 2,500 2 ,40 06,000 6,700 7,700 7,500 7,200 7,000 6,900The following further information is ... 113,500Raw materials (44 ,000) (44 ,000 metres) (46 ,300) (46 ,300 metres)Labour (22,000) (2,750 hours) (23,200) (2,960 hours)Fixed overheads (20,000) (19,300)Operating profit 24, 000 24, 700Try flexing ... the May ﬁgures for explainingthe variances.Note that the business had budgeted for a higher level of output for June than it did for May.CHAPTER 7 ACCOUNTING FOR CONTROL2 24 What else do the...

Tools for Business Decision Management Makers_7 pot

... profit before depreciation 20 (80) (−100 + 20)2 years’ time Operating profit before depreciation 40 (40 ) (−80 + 40 )3 years’ time Operating profit before depreciation 60 20 ( 40 + 60) 4 years’ ... set out below.Size of business Large % Medium % Small % All %Underperformed 8 14 32 14 Performed as expected 82 72 68 77Overperformed 10 14 0 9It seems that smaller businesses are much more ... these variances are calculated for individualemployees, and form the basis for their rewards, there is little incentive for them toCHAPTER 7 ACCOUNTING FOR CONTROL 248 Can you think of another...

Tools for Business Decision Management Makers_8 pot

... 118.9 4. 4+20 $0.88 13.6 59.0 5.3Capital costsInitial capital(US$m)−20 360 28.6 261.8 2.8−10 40 5 24. 1 220.3 3.2+10 49 5 17.3 137.2 4. 4+20 540 14. 7 95.7 5.1* The spot price is the price for ... works for the £20,000 inﬂow for year 1 for theBillingsgate project. For year 2 the calculation would be:PV of year 2 cash ﬂow (that is, 40 ,000) = 40 ,000/(1 + 0.2)2= 40 ,000/(1.2)2= 40 ,000/1 .44 ... years’ time 40 40 /(1 + 0.2)227.783 years’ time 60 60/(1 + 0.2)3 34. 72 4 years’ time 60 60/(1 + 0.2) 4 28. 94 5 years’ time 20 20/(1 + 0.2)58. 04 5 years’ time 20 20/(1 + 0.2)58. 04 Net present...

Tools for Business Decision Management Makers_9 docx

... 6£000 £000 £000 £000 £000 £000Sales revenue 45 0 47 0 47 0 47 0 47 0Less CostsMaterials 126 132 132 132 132Labour 90 94 94 94 94 Overheads 45 47 47 47 47 Depreciation 120 120 120 120 120Working ... 0.2Year 2 140 ,000 0 .4 220,000 0 .4 250,000 0.2Year 3 140 ,000 0 .4 200,000 0.3230,000 0.3Year 4 100,000 0.3170,000 0.6200,000 0.1Estimates for each year are independent of other years. The business ... costs 30 30 30Total costs 180 43 8 45 0 45 0 42 0 42 0Operating profit/(loss) (180) 12 20 20 50 50==Return on investment (4. 7%)You ascertain the following additional information:l The cost of equipment...

Tools for Business Decision Management Makers_10 docx

... 296.52 358.9 0.826 296.53 3 94. 7 0.751 296 .4 4 43 4.2 0.683 296.65 47 7.6 0.621 296.6Terminal value: 543 .5/0.10 (see Note) 5 ,43 5.0 0.621 3,375.1Total business value 4, 857.7Note: After Year 5 ... which the business uses EVA®and the results ofdoing so.CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING3 54 Can you work out the EVA® for the second year of the business in Example 9 .4? EVA® can ... pro-duct market. By restructuring the business, benefits are expected to flow for aninfinite period. 4 The business has a 10 per cent required rate of return for investors.The first step in calculating...

Tools for Business Decision Management Makers_11 docx

... 0. 743 13,3 74 3 25,000 0. 641 16,025 4 50,000 0.552 27,6005 60,000 0 .47 6 28,560101,075Initial investment (90,000)Net present value 11,075This indicates that the NPV is positive and, therefore, ... another business, or awhole business entity?We may encounter a number of problems such as:l Obtaining the information required. This is particularly true for a division within another business. ... better performance indicator than ROI.l Assessing divisional performance requires some basis for comparison. A particulardivision can be compared with that for: – Other divisions of the same business. –...

Tools for Business Decision Management Makers_12 doc

... 6,500 UK businesses, 44 per cent of businesses leave ita fortnight, or longer, after the due date for payment before sending reminders to theircredit customers, while 13 per cent leave it for a ... 20.0 48 .0Operating proﬁt 4. 3 14. 710.810.7EXERCISES 40 7M10_ATRI3622_06_SE_C10.QXD 5/29/09 10 :41 AM Page 40 7 Real World 11.11 shows the average operating cash cycle for large European businesses.MANAGING ... 2,0 24 258 733 35.2Rexam Packaging 11.0 373 41 260 15.8Carphone Mobile phone 6.8 150 10.2 67 15.2Warehouse retailerKingfisher Home 7 .4 1 ,44 3 106.8 338 .4 31.6improvement retailerUnited Business...

Xem thêm

Từ khóa: english for business studies management english for business and management thammasat people process and technology the potential for business process management amp tools for ngo financial management priorities for business continuity management a london case study by james ford and james heal additional tools for snort ids management english for business management tips for starting event management business financial analysis tools for small business project management approach for business process improvement decision support systems for business intelligence the business case for project portfolio management technical english for business management english for business management pdf specialized english for business management marketing chuyên đề điện xoay chiều theo dạng Nghiên cứu tổ hợp chất chỉ điểm sinh học vWF, VCAM 1, MCP 1, d dimer trong chẩn đoán và tiên lượng nhồi máu não cấp Nghiên cứu vật liệu biến hóa (metamaterials) hấp thụ sóng điện tử ở vùng tần số THz đề thi thử THPTQG 2019 toán THPT chuyên thái bình lần 2 có lời giải Biện pháp quản lý hoạt động dạy hát xoan trong trường trung học cơ sở huyện lâm thao, phú thọ Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN SLIDE Phát hiện xâm nhập dựa trên thuật toán k means Tìm hiểu công cụ đánh giá hệ thống đảm bảo an toàn hệ thống thông tin Sở hữu ruộng đất và kinh tế nông nghiệp châu ôn (lạng sơn) nửa đầu thế kỷ XIX Tranh tụng tại phiên tòa hình sự sơ thẩm theo pháp luật tố tụng hình sự Việt Nam từ thực tiễn xét xử của các Tòa án quân sự Quân khu (Luận văn thạc sĩ)Nguyên tắc phân hóa trách nhiệm hình sự đối với người dưới 18 tuổi phạm tội trong pháp luật hình sự Việt Nam (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật BÀI HOÀN CHỈNH TỔNG QUAN VỀ MẠNG XÃ HỘI Chiến lược marketing tại ngân hàng Agribank chi nhánh Sài Gòn từ 2013-2015 QUẢN LÝ VÀ TÁI CHẾ NHỰA Ở HOA KỲ