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Tools for Business Decision Management Makers 3 potx

Tools for Business Decision Management Makers_3 potx

Tools for Business Decision Management Makers_3 potx

... 11,600 3, 867 4, 833 2,417 4 83 Cost centre overheads 17,400 4,067 10,0 73 2,597 6 63 Reapportion GA cost by number of staff (including the indirect workers) 202 288 1 73 (6 63) 17,400 4,269 10 ,36 1 2,770 ... department (6 × £86 .34 ) 518.04Finishing department (5 × 34 . 63) 1 73. 151, 135 .89Full cost of the job 1,4 73. 89Activity 4.11 continuedThe manufacturing cost for Buccaneers Ltd for next year is ... £21/unitMachine hours 6 hr/unit 3 hr/unit 4 hr/unit4.5EXERCISES 131 M04_ATRI3622_06_SE_C04.QXD 5/29/09 10 :36 AM Page 131 Full (absorption) cost as the break-even price For decision- making purposes,...
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Tools for Business Decision Management Makers_14 potx

Tools for Business Decision Management Makers_14 potx

... in terms of contribution and, therefore, profit. 3. 4 3. 3 3. 2 3. 1Chapter 3 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS472Z 03_ ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43 AM Page 472 £000Direct materials ... 12Taxation 25116 150 209 230 250 282Cash flow (16) (50) (69) (50) (30 ) (22)Opening balance (68) (84) ( 134 ) (2 03) (2 53) (2 83) Closing balance (84) ( 134 ) (2 03) (2 53) (2 83) (30 5)Notes:1 Sales receipts ... 2,900 20 (1,100) 30 85 2,550 75 600 3, 100 20 (550)40 80 3, 200 65 800 3, 300 20 (100)50 75 3, 750 55 1,000 3, 500 20 25060 70 4,200 45 1,200 3, 700 20 50070 65 4,550 35 1,400 3, 900 20 65080 60...
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Tools for Business Decision Management Makers_2 docx

Tools for Business Decision Management Makers_2 docx

... for maximising profit. 3. 4 3. 3 3. 2 3. 1Exercises 3. 4 to 3. 8 are more advanced than 3. 1 to 3. 3. Those exercises with coloured numbers have answers in Appendix D at the back of the book.The management ... yearAdministration and sellingVariable 3 per radioFixed £60,000 per year 3. 4 3. 3 3. 2CHAPTER 3 COST–VOLUME–PROFIT ANALYSIS88M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 88 performed in-house, could be ... contribution per unit of limiting factor.Example 3. 2M 03_ ATRI3622_06_SE_C 03. QXD 5/29/09 3: 30 PM Page 79 MULTI-PRODUCT BUSINESSES1 03 REAL WORLD 4 .3 Operating costAs we saw in Real World 4.1,...
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Tools for Business Decision Management Makers_4 pptx

Tools for Business Decision Management Makers_4 pptx

... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... follows:Overheads £Set-up cost 73, 200Special part handling cost 60,000Customer invoicing cost 29,000Material handling cost 63, 000Other overheads 108,000 33 3,200Example 5 .3 M05_ATRI3622_06_SE_C05.QXD ... 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...
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Tools for Business Decision Management Makers_6 ppt

Tools for Business Decision Management Makers_6 ppt

... 7.14‘M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 233 In the next chapter we shall look in some detail at how budgets can be adapted for use as devices for exercising management control.CHAPTER ... price variance for June?The direct materials price variance for June was zero (that is, £46 ,30 0 − (46 ,30 0 × £1)).Activity 7.7Total, usage and price variances for direct materials for MayFigure ... 22,400Activity 7. 13 M07_ATRI3622_06_SE_C07.QXD 5/29/09 10 :38 AM Page 230 3 Insignificant variances, though not triggering immediate investigation, should bekept under review. For each aspect...
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Tools for Business Decision Management Makers_7 pot

Tools for Business Decision Management Makers_7 pot

... time Net saving before depreciation 30 2 years’ time Net saving before depreciation 30 3 years’ time Net saving before depreciation 30 4 years’ time Net saving before depreciation 30 5 years’ time ... 11.1%£10,000£90,000£150,000 + 30 ,0002Activity 8.2M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31 PM Page 262 During May, the following occurred:(1) 950 units were sold for a total of £ 73, 000.(2) 31 0 kilos (costing ... 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 are much more...
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Tools for Business Decision Management Makers_8 pot

Tools for Business Decision Management Makers_8 pot

... reasoning goes like this:£Amount available for immediate investment 27,778Add Income for year 1 (20% × 27,778) 5,556 33 ,33 4Add Income for year 2 (20% × 33 ,33 4) 6,66740,001(The extra £1 is only ... scoreNet present value 3. 6829 3. 9759Payback 3. 4268 3. 6098Internal rate of return 3. 32 93 3.70 73 Accounting rate of return 1.9867 2.2667Response scale: 1= never, 2 = rarely, 3 = often, 4 = mostly, ... 277 .3 3.01.50 30 .8 37 5.9 2.7Gold priceAverage spot* gold priceUS$/oz450 18.9 152.0 4.0500 19.6 165.4 3. 9600 21.2 192.2 3. 6650 21.9 205.6 3. 5‘M08_ATRI3622_06_SE_C08.QXD 5/29/09 3: 31...
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Tools for Business Decision Management Makers_9 docx

Tools for Business Decision Management Makers_9 docx

... practice.Source: Based on information in Hopwood, A., ‘Costs count in the strategic agenda’, ft.com, 13 August 2002.FTM09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 3 Net present value (NPV) ... ft.com, 23 February 2006.FTM09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 1 accounting can play a useful role here by providing information relating to the envir-onment, such as the performance ... should be increased rather than reduced.CHAPTER 9 STRATEGIC MANAGEMENT ACCOUNTING 33 2M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 2 In practice, it is often the case that a small proportion...
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Tools for Business Decision Management Makers_10 docx

Tools for Business Decision Management Makers_10 docx

... 150,871) ( 139 ,7 93 )EVA®64,410 25,786Improvement in EVA® 38 ,624Source: www.wholefoodsmarket.com.M09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 35 4 MEASURING SHAREHOLDER VALUE 35 3Discussions ... 2006.FTM09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 33 9 Is divisionalisation a good idea?There are several advantages claimed for dividing business operations into divisionsand for allowing ... November 2006.FTM09_ATRI3622_06_SE_C09.QXD 5/29/09 3: 32 PM Page 35 5 CHAPTER 10 MEASURING PERFORMANCE 36 8Real World 10.1 sets out the organisational chart for a well-known business that hasa structure...
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Tools for Business Decision Management Makers_11 docx

Tools for Business Decision Management Makers_11 docx

... £1 zero2 zero 3 7,0004 32 ,0005 42,000Example 10 .3 DIVISIONAL PERFORMANCE MEASURES 38 1M10_ATRI3622_06_SE_C10.QXD 5/29/09 10:41 AM Page 38 1 CHAPTER 10 MEASURING PERFORMANCE 37 2We can see ... (ROI) p. 37 6Profit centre p. 36 7 Residual income (RI) p. 37 9Investment centre p. 36 7 Transfer pricing p. 38 6Controllable costs p. 37 4 Market prices p. 38 9Non-controllable costs p. 37 4 Negotiated ... margins for the Kuala Lumpur and Singapore Divisions are 10 percent (that is, 30 /30 0) and 3. 3 per cent (that is, 25/750) respectively. The sales revenue todivisional investment ratios for the...
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