Full List of Management Accounting for Decision Makers 2 ppt
Full List of Management Accounting for Decision Makers_2 ppt
... . CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 22 M01_ATRI3 622 _06_SE_C01.QXD 5 /29 /09 3 :29 PM Page 22 Though enhancing the wealth of the owners may not be a perfect description of what businesses ... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Manag...
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Full List of Management Accounting for Decision Makers_3 pptx
... sufficient of each of the materials required to complete the contract. Information on the cost of the inventories is as follows: 2. 3 2. 2 CHAPTER 2 RELEVANT COSTS FOR DECISION MAKING 50 M 02_ ATRI3 622 _06_SE_C 02. QXD ... context of management accounting. What is meant by the expression ‘committed cost’? How do committed costs arise? 2. 4 2. 3 2. 2 2. 1 Exercises 2...
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Full List of Management Accounting for Decision Makers_6 pot
... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours £333 ,20 0 54,000 £333 ,20 0 [( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ] Total overheads Number of labour hours ‘ M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 3,000 (3,000) 1 2, 900 2, 900 2, 900 1,100 1,100 4,100 1,100 (1 ,20 0) 2 2,800 5,600 2, 700 1 ,20 0 2, 400 5,400 1,300 20 0 3 2, 700 8,100 2, 500 1,300 3,900 6...
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Full List of Management Accounting for Decision Makers_10 pptx
... time 20 20 /(1 + 0 .2) 1 16.67 2 years’ time 40 40/(1 + 0 .2) 2 27.78 3 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) 5 8.04 5 years’ time 20 ... 8.1 1 .20 14.8 80 .2 5.0 1.40 25 .7 27 7.3 3.0 1.50 30.8 375.9 2. 7 Gold price Average spot* gold price US$/oz 450 18.9 1 52. 0 4.0 500 19.6 165.4 3.9 600 21 .2 1...
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Full List of Management Accounting for Decision Makers_11 pdf
... 120 120 120 120 120 Working capital 180 Interest on working capital 27 27 27 27 27 Write-off of development costs 30 30 30 Total costs 180 438 450 450 420 420 Operating profit/(loss) (180) 12 ... cost of capital of 12 per cent. 8 .2 CHAPTER 8 MAKING CAPITAL INVESTMENT DECISIONS M08_ATRI3 622 _06_SE_C08.QXD 5 /29 /09 3:31 PM Page 3 12 accounting can play a useful role here...
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Full List of Management Accounting for Decision Makers_12 doc
... of EVA ® £m £m £m £m £m 1 30.0* 3.0 15.0 12. 0 0.91 10.9 2 20.0 2. 0 15.0 13.0 0.83 10.8 3 10.0 1.0 15.0 14.0 0.75 10.5 32. 2 Opening capital 30.0 62. 2 Loan notes ( 10.0 ) Shareholder value 52. 2 * ... revenue 22 0.0 Operating profit (25 % × 22 0m) 55.0 Tax (20 % × £55m) (11.0) 44.0 Additional working capital (11.3) Additional non-current assets (15 .2 ) (26 .5) Free cash flows 17.5...
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Full List of Management Accounting for Decision Makers_13 doc
... follows: Approach used % of divisionalised respondents Variable cost 37 (2) Full cost 42 (22 ) Variable cost plus a profit mark-up 30 (11) Full cost plus a profit mark-up 52 (27 ) Market price 52 (33) Negotiated ... some autonomy for the sake of the performance of the business overall. Activity 10 .2 continued M10_ATRI3 622 _06_SE_C10.QXD 5 /29 /09 10:41 AM Page 3 72 CHAPTER...
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