Full List of Management Accounting for Decision Makers 3 pptx
Full List of Management Accounting for Decision Makers_2 ppt
... degree of standardisation and the range and qual- ity of information provided. Not -for- profit organisations l Not -for- profit organisations also require management accounting information for decision- making ... non-financial information CHAPTER 1 INTRODUCTION TO MANAGEMENT ACCOUNTING 24 ‘ Management decisions requiring management accounting information Figure 1.9 Man...
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Full List of Management Accounting for Decision Makers_3 pptx
... and the BEP (for each year), expressed as a percentage of the BEP. Generally, the higher the margin of safety, the higher the operating profit. M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 69 ... + Target profit (Sales revenue per unit − Variable cost per unit) Activity 3. 7 M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 66 A slight variant of the break-even chart...
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Full List of Management Accounting for Decision Makers_6 pot
... 2,600 30 0 (700) 3 2,700 800 2,900 30 0 (200) 4 3, 400 700 3, 200 30 0 200 5 4,000 600 3, 500 30 0 500 6 4,500 500 3, 800 30 0 700 7 4,900 400 4,100 30 0 800 8 5,200 30 0 4,400 30 0 800 9 5,400 200 4,700 30 0 ... standard profit mark-up of 25 per cent of full cost. Management is concerned by the lack of profit. Full cost for one unit of a product is calculated b...
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Full List of Management Accounting for Decision Makers_10 pptx
... 400,000 0. 833 33 3,200 Year 2 (£450,000 − 30 0,000) 150,000 0.694 104,100 Less initial outlay (450,000) Net present value (12,700) Example 8 .3 ‘ M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 2 93 If ... reasoning goes like this: £ Amount available for immediate investment 27,778 Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4 Add Income for year 2 (20% × 33 ,33 4) 6,667...
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Full List of Management Accounting for Decision Makers_11 pdf
... MAKING CAPITAL INVESTMENT DECISIONS 31 4 M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 31 4 CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 33 6 The balanced scorecard – for translating a strategy ... possible cost driver for each of the items identified. Activity 9.1 ‘ M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 32 3 EXERCISES 31 3 Required: (a) Prepare a statement of...
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Full List of Management Accounting for Decision Makers_12 doc
... 31 9 Customer profitability analysis (CPA) p. 32 3 Lean manufacturing p. 32 9 Value chain analysis p. 33 0 Value drivers p. 33 4 Balanced scorecard p. 33 4 Shareholder value analysis (SVA) p. 34 4 Free cash ... as follows: 9.6 9.5 9.4 EXERCISES 36 3 M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 36 3 CHAPTER 10 MEASURING PERFORMANCE 37 0 The potential advantages of divisional...
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Full List of Management Accounting for Decision Makers_13 doc
... 5,280 × 30 6,600 External market ( [30 0,000 − (200,000 × 1.1)] × 30 ) 2,400 2,400 2,400 4,820 7,680 9,000 Costs Variable (30 0,000 × £11) (3, 300) (3, 300) (3, 300) Fixed (30 0,000 × £ 13) (3, 900) (3, 900) ... 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 (2...
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