Tools for Business Decision Management Makers 8 pot
Tools for Business Decision Management Makers_3 potx
... 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 ... department (6 × 86 .34) 5 18. 04Finishing department (5 × £34.63) 173.151,135 .89 Full cost of the job 1,473 .89 Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is ... rate = 8, 000/1,000 = 8. 00 per machine hourOverheads charged to jobsJob 1 Job 2££Direct labour hour basis£7.50 × 80 0 6,000£7.50 × 80 0 6,000Machine hour basis 8. 00 × 700 5,600 8. 00 ×...
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Tools for Business Decision Management Makers_7 pot
... to business size, are set out below.Size of business Large % Medium % Small % All %Underperformed 8 14 32 14Performed as expected 82 72 68 77Overperformed 10 14 0 9It seems that smaller businesses ... each project in Activity 8. 6 are set out in Figure 8. 1.CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS2 68 The cumulative cash flows of each project in Activity 8. 6Figure 8. 1The payback method ... 8. 1 gives an illustration of a major investment by a well-known business operating in the UK.The nature of investment decisionsCHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS2 58 REAL WORLD 8. 1Brittany...
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Tools for Business Decision Management Makers_8 pot
... US$m YearsAverage spot*copper priceUS$/lb1.10 8. 8 ( 18. 4) 8. 11.20 14 .8 80.2 5.01.40 25.7 277.3 3.01.50 30 .8 375.9 2.7Gold priceAverage spot* gold priceUS$/oz450 18. 9 152.0 4.0500 19.6 ... 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 ... $0.66 26. 68 2 98. 5 3.0−10 $0.72 23.7 2 38. 6 3.3+10 $0 .83 17.1 1 18. 9 4.4+20 $0 .88 13.6 59.0 5.3Capital costsInitial capital(US$m)−20 360 28. 6 261 .8 2 .8 −10 405 24.1 220.3 3.2+10 495 17.3...
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Tools for Business Decision Management Makers_14 potx
... 15, 980 26,930Cash flow (53,400) (25,220) (90) 540 2,020 (7,430)Opening balance 60,000 6,600 ( 18, 620) ( 18, 710) ( 18, 170) (16,150)Closing balance 6,600 ( 18, 620) ( 18, 710) ( 18, 170) (16,150) (23, 580 )Notes:1 ... inventories (Note 1) 40 48 40Production (Note 2) 188 232 1962 28 280 236Inventories sold (Note 3) ( 180 ) (240) (200)Closing inventories 48 40 36(b) The raw materials inventories budget for the two months ... (A)Materials price variance (2 ,83 0 × 3) − 8, 770 ( 280 ) (A)Materials usage variance [(5,400 × 0.5) − 2 ,83 0] × £3 (390) (A)Labour rate variance (650 × £10) − 6 ,88 5 ( 385 ) (A)Labour efficiency variance...
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Tools for Business Decision Management Makers_15 pot
... 12% 13% 14% 15% 16% 17% 18% 19% 20% 25% 30%1 0.901 0 .89 3 0 .88 5 0 .87 7 0 .87 0 0 .86 2 0 .85 5 0 .84 7 0 .84 0 0 .83 3 0 .80 0 0.769 12 0 .81 2 0.797 0. 783 0.769 0.756 0.743 0.731 0.7 18 0.706 0.694 0.640 0.592 ... practice 286 , 287 , 288 , 289 –90present value table 521–2relationship with IRR 280 –2risk and 270–2shareholder value and 343–4superiority 2 78 UK businesses 287 , 289 US businesses 288 new industries, ... practice 190–2relationships 180 –3, 199responsibility for 185 –6reviews 188 , 189 rolling budgets 180 , 453, 459sales budgets 181 , 182 , 183 , 186 –7, 191, 192setting 185 –9small and medium-sized...
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Tools for Business Decision Management Makers_2 docx
... 5/29/09 3:30 PM Page 82 Real World 3 .8 contains information from a Financial Times article about the price for using a new high-speed rail line.Make-or-buy decisionsBusinesses are frequently ... 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 year is 50,000. The results follow ... 80 ,000 per yearAdministration and sellingVariable £3 per radioFixed £60,000 per year3.43.33.2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS 88 M03_ATRI3622_06_SE_C03.QXD 5/29/09 3:30 PM Page 88 ...
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Tools for Business Decision Management Makers_4 pptx
... 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 ... besold. For every £5 below this price, the business is able to sell 10 more units. For example, at aprice of £95, 10 units would be sold, at £90, 20 units would be sold, and so on. The business sfixed ... difficult-to-handle special part (one ofthem for a Standard and four for a Deluxe). Both of these products are made inbatches (large batches for Standards and small ones for Deluxes). Each new batchrequires...
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Tools for Business Decision Management Makers_6 ppt
... to use 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 CONTROL224What else ... profit.Activity 7 .8 Using the figures in Activity 7.4, what was the direct labour rate variance for June?The direct labour rate variance for June was £ 480 (favourable) (that is, (2,960 × 8) −£23,200). ... and therefore working towards achieving theobjectives of the business. (We should remember that budgets are the short-term plans for achieving the business s objectives.) This enables a management- by-exception...
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Tools for Business Decision Management Makers_9 docx
... costs 50.0 47 .8 50.0 50.0Customer-related costsOrder handling 10.5 8. 7 8. 3 9.1Invoicing and collection 10.5 8. 7 8. 3 9.1Shipment processing 15 .8 17.4 16.7 18. 2Sales visits 18. 4 4.3 4.2 4.5After-sales ... probability ofits occurrence. 8. 8 8. 7CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS316M 08_ ATRI3622_06_SE_C 08. QXD 5/29/09 3:31 PM Page 316 differentiation from its rivals, a business must achieve ... the business operates when we are undertaking a position analysis or when we are formulating plans for the future. Management What is strategic management accounting?CHAPTER 9 STRATEGIC MANAGEMENT...
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Tools for Business Decision Management Makers_10 docx
... (4.5)Operating profit 8. 1Income from investments 0.4 8. 5Interest payable (0.5)Ordinary profit before taxation 8. 0Restructuring costs (2.0)Profit before taxation 6.0Tax (1 .8) Profit for the year ... 0.909 296.52 3 58. 9 0 .82 6 296.53 394.7 0.751 296.44 434.2 0. 683 296.65 477.6 0.621 296.6Terminal value: 543.5/0.10 (see Note) 5,435.0 0.621 3,375.1Total business value 4 ,85 7.7Note: After ... EVA®is used by many large businesses, both in the US and Europe, it tendsto be used for management purposes only: few businesses report this measure to share-holders. One business that does, however,...
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