Tools for Business Decision Management Makers 2 docx
Tools for Business Decision Management Makers_2 docx
... 15Labour 9 6 12 27Expenses 3 2 2 7Allocated fixed cost 6 15 12 33Total cost 24 27 31 82 Profit 15 2 2 19Sales revenue 39 29 33 101The amount of labour likely to be available amounts to 20 ,000. ... £3 .28 per direct labour hourThus, the full cost of the sail would be expected to be:£Direct materials (20 × 2) 40.00Direct labour ( 12 × (£60,000/6,000)) 120 .00Indirect cost ( 12 × £3 .28 ) ... product 12 27This is obviously more costly than the 20 per component that will have to be paid to thesubcontractor.Activity 3.17M03_ATRI3 622 _06_SE_C03.QXD 5 /29 /09 3:30 PM Page 82 Real...
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Tools for Business Decision Management Makers_9 docx
... CostsMaterials 126 1 32 1 32 1 32 1 32 Labour 90 94 94 94 94Overheads 45 47 47 47 47Depreciation 120 120 120 120 120 Working capital 180Interest on working capital 27 27 27 27 27 Write-off of ... 80,000 0.3160,000 0.5 20 0,000 0 .2 Year 2 140,000 0.4 22 0,000 0.4 25 0,000 0 .2 Year 3 140,000 0.4 20 0,000 0.3 23 0,000 0.3Year 4 100,000 0.3170,000 0.6 20 0,000 0.1Estimates for each year are independent ... INVESTMENT DECISIONS310Accounting rate of return (ARR)p. 26 1Payback period (PP) p. 26 5Net present value (NPV) p. 26 9Risk p. 27 0Risk premium p. 27 2Inflation p. 27 2Discount factor p. 27 6Cost...
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Tools for Business Decision Management Makers_10 docx
... Discount rate Present value£m 10% £m1 25 .0* 0.91 22 .8 2 25.0 0.83 20 .73 25 .0 0.75 18.7Total business value 62. 2Loan notes ( 10.0 )Shareholder value 52. 2* The free cash flows will be the operating ... ended.9.39 .2 9.1CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING3 62 REVIEW QUESTIONSEXERCISESM09_ATRI3 622 _06_SE_C09.QXD 5 /29 /09 3: 32 PM Page 3 62 CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING3 52 Scorpio ... revenue 22 0.0Operating profit (25 % × 22 0m) 55.0Tax (20 % × £55m) (11.0)44.0Additional working capital (11.3)Additional non-current assets (15 .2 ) (26 .5)Free cash flows 17.5M09_ATRI3 622 _06_SE_C09.QXD...
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Tools for Business Decision Management Makers_11 docx
... £000Revenue 20 0,000 × £75 15,000 15,000 15,000CostsFabric (20 0,000 × 1.1)× £11 (2, 420 )× 24 (5 ,28 0)× £30 (6,600)Other costs (20 0,000 × £35) (7,000) (7,000) (7,000)Budgeted profit 5,580 2, 720 1,400We ... 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 price 70 (30)Other methods 9 (1)‘M10_ATRI3 622 _06_SE_C10.QXD 5 /29 /09 ... £1 zero 2 zero3 7,0004 32, 0005 42, 000Example 10.3DIVISIONAL PERFORMANCE MEASURES381M10_ATRI3 622 _06_SE_C10.QXD 5 /29 /09 10:41 AM Page 381 CHAPTER 10 MEASURING PERFORMANCE3 72 We can see...
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Tools for Business Decision Management Makers_3 potx
... £8.18) 32. 72 Machining (4 × £14.05) 56 .20 Finishing (1 × £11.49) 11.49 100.41Full cost 20 7.41£143,6005,000 28 1,06015,000 24 5,3405,000£143,600£(75,000/6) 28 1,060£( 120 ,000/6) 24 5,340£(180,000/6)Activity ... 13Machineinsurance 10Machinedepreciation 120 Machine hours 130 26 78 26 –670 20 5.5 25 4.5 127 83Admin. Direct labour 39.84 26 .56 16.6 (83)670 24 5.34 28 1.06 143.6 –Note: The direct cost is not included ... allocation p. 1 12 Cost apportionment p. 1 12 Batch costing p. 119Cost-plus pricing p. 121 Variable costing p. 123 Key terms‘M04_ATRI3 622 _06_SE_C04.QXD 5 /29 /09 10:36 AM Page 128 A first estimate...
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Tools for Business Decision Management Makers_4 pptx
... Labour 24 ,000 30,000 54,000 108,000 2 overheads hours£333 ,20 054,000£333 ,20 0[( 12, 000 × 2) + ( 12, 000 × 2 1 /2) ]Total overheadsNumber of labour hours‘M05_ATRI3 622 _06_SE_C05.QXD 5 /29 /09 4 :22 PM ... 12 720 7 32 73 ,20 0 100batchSpecial part Special parts 12, 000 48,000 60,000 60,000 1per unitCustomer Invoices 50 24 0 29 0 29 ,000 100invoices per yearMaterial Number of 12 240 25 2 63,000 25 0handling ... product (2 hours for each Standard and 2 1 /2 hours for each Deluxe) by the overheads recovery rate calculated above. Hence:Standard DeluxeDirect cost £ £Labour 16.00 20 .00Material 22 .00 32. 00Indirect...
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Tools for Business Decision Management Makers_6 ppt
... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m)Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs)Fixed overheads (20 ,000) (20 ,000) (19,400)Operating profit 20 ,000 22 ,000 22 ,400Activity ... revenue 180 23 0 320 25 0 140 120 110Purchases 135 180 1 42 94 75 66 57Administration expenses 52 55 56 53 48 46 45Selling expenses 22 24 28 26 21 19 18Taxation payment 22 Finance payments 5 ... (44,000 metres) (46,300) (46,300 metres)Labour (22 ,000) (2, 750 hours) (23 ,20 0) (2, 960 hours)Fixed overheads (20 ,000) (19,300)Operating profit 24 ,000 24 ,700Try flexing the June budget, comparing...
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Tools for Business Decision Management Makers_7 pot
... control p. 21 9Feedforward control p. 21 9Flexing the budget p. 22 1Flexible budget p. 22 2Sales volume variance p. 22 3Adverse variance p. 22 3Favourable variance p. 22 3Variance p. 22 3Sales price ... budgetarycontrol p. 24 2Standard quantities and costs p. 24 4Ideal standards p. 24 5Practical standards p. 24 5Learning curve p. 24 6Key terms‘M07_ATRI3 622 _06_SE_C07.QXD 5 /29 /09 10:38 AM Page 25 2 The ... price variance p. 22 5Total direct materials variance p. 22 5Direct materials usage variancep. 22 5Direct materials price variancep. 22 6Total direct labour variance p. 22 7Direct labour efficiency...
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Tools for Business Decision Management Makers_8 pot
... 8.11 .20 14.8 80 .2 5.01.40 25 .7 27 7.3 3.01.50 30.8 375.9 2. 7Gold priceAverage spot* gold priceUS$/oz450 18.9 1 52. 0 4.0500 19.6 165.4 3.9600 21 .2 1 92. 2 3.6650 21 .9 20 5.6 3.5‘M08_ATRI3 622 _06_SE_C08.QXD ... + 0 .2) 0(100.00)1 year’s time 20 20 /(1 + 0 .2) 116.67 2 years’ time 40 40/(1 + 0 .2) 2 27.783 years’ time 60 60/(1 + 0 .2) 334. 72 4 years’ time 60 60/(1 + 0 .2) 4 28 .945 years’ time 20 20 /(1 ... 4.4 +20 $0.88 13.6 59.0 5.3Capital costsInitial capital(US$m) 20 360 28 .6 26 1.8 2. 8−10 405 24 .1 22 0.3 3 .2 +10 495 17.3 137 .2 4.4 +20 540 14.7 95.7 5.1* The spot price is the price for immediate...
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Tools for Business Decision Management Makers_12 doc
... option will therefore be:Option 1 Option 2 Option 350% of the increase in sales revenue (£) 15,000 22 ,500 25 ,000Example 11 .2 M11_ATRI3 622 _06_SE_C11.QXD 5 /29 /09 3: 32 PM Page 426 according to ... invent-ories for the customer, they may try to recoup this additional cost through increasedCHAPTER 11 MANAGING WORKING CAPITAL 422 ‘‘M11_ATRI3 622 _06_SE_C11.QXD 5 /29 /09 3: 32 PM Page 422 Selling ... (Chisholm, J.), © The Financial Times Limited, 29 January 20 07.FTM11_ATRI3 622 _06_SE_C11.QXD 5 /29 /09 3: 32 PM Page 427 Length of credit periodA business must determine what credit terms it is...
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