Tools for Business Decision Management Makers 7 pot
Tools for Business Decision Management Makers_3 potx
... 3,8 67 4,833 2,4 17 483Cost centre overheads 17, 400 4,0 67 10, 073 2,5 97 663Reapportion GA cost by number of staff (including the indirect workers) 202 288 173 (663) 17, 400 4,269 10,361 2 ,77 0 ... buying-in cost 2.50 1.10Scrap value 1 .70 0.40The metal wire is in constant use by the business for a range of its products. The fabrichas no other use for the business and is scheduled to be scrapped.Unskilled ... × £44. 47) 444 .70 Machining department (6 × £86.34) 518.04Finishing department (5 × £34.63) 173 .151,135.89Full cost of the job 1, 473 .89Activity 4.11 continuedThe manufacturing cost for Buccaneers...
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Tools for Business Decision Management Makers_7 pot
... £8/hour 7. 5 7. 4 7. 3CHAPTER 7 ACCOUNTING FOR CONTROL254M 07_ ATRI3622_06_SE_C 07. QXD 5/29/09 10:38 AM Page 254 1 Hopwood, A. G., ‘An empirical study of the role of accounting data in performance ... set out below.Size of business Large % Medium % Small % All %Underperformed 8 14 32 14Performed as expected 82 72 68 77 Overperformed 10 14 0 9It seems that smaller businesses are much more ... variances be investigated to find their cause? Explain your answer. 7. 4 7. 3 7. 2 7. 1Exercises 7. 4 to 7. 8 are more advanced than 7. 1 to 7. 3. Those with coloured numbers haveanswers in Appendix D at...
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Tools for Business Decision Management Makers_8 pot
... goes like this:£Amount available for immediate investment 27, 778 Add Income for year 1 (20% × 27, 778 ) 5,55633,334Add Income for year 2 (20% × 33,334) 6,6 67 40,001(The extra £1 is only a rounding ... cent rate is 0.893 for year 1 and 0 .79 7 for year 2. We can derive the fall in value per flat (Y) togive a zero NPV by using the equation(6Y × 0.893) + (3Y × 0 .79 7) = £26 ,75 0Y = £3,452The sale ... Payback period% 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 .7 Gold priceAverage spot* gold priceUS$/oz450 18.9 152.0...
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Tools for Business Decision Management Makers_14 potx
... 2 ,70 0 20 (1 ,75 0)20 90 1,800 85 400 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 ,75 0 55 1,000 3,500 20 25060 70 4,200 45 1,200 3 ,70 0 20 500 70 ... 5,400(production and sales)££ £Sales revenue 25,000 27, 000 26,460Raw materials (7, 500) (8,100) (2 ,70 0 kg) (8 ,77 0) (2,830 kg)Labour (6,250) (6 ,75 0) ( 675 hr) (6,885) (650 hr)Fixed overheads (6,000) ... (F)Rate: (445 × £10) − £4,628 = £ 178 (A)Unskilled direct labour variancesEfficiency: [(950 × 1.5625) − 1, 375 ] × £8 = £ 875 (F)Rate: (1, 375 × £8) − £11, 275 = £ 275 (A)Fixed overhead variancesSpending:...
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Tools for Business Decision Management Makers_15 pot
... 16% 17% 18% 19% 20% 25% 30%1 0.901 0.893 0.885 0. 877 0. 870 0.862 0.855 0.8 47 0.840 0.833 0.800 0 .76 9 12 0.812 0 .79 7 0 .78 3 0 .76 9 0 .75 6 0 .74 3 0 .73 1 0 .71 8 0 .70 6 0.694 0.640 0.592 23 0 .73 1 0 .71 2 ... 0.295 0. 270 0.2 47 0.2 27 0.208 0.191 0. 176 0.162 0.1 07 0. 073 1011 0.3 17 0.2 87 0.261 0.2 37 0.215 0.195 0. 178 0.162 0.148 0.135 0.086 0.056 1112 0.286 0.2 57 0.231 0.208 0.1 87 0.168 0.152 0.1 37 0.124 ... 343investment decisions and 264, 266, 2 67 8, 275 , 276 , 278 , 284in NPV 269, 273 , 275 , 276 statements 181CEO (chief executive officers) 2, 3CFO Europe, working capital survey 413, 4 37 8chairmen...
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Tools for Business Decision Management Makers_2 docx
... 67 Margin of safety p. 67 Operating gearing (operationalgearing) p. 70 Profit–volume (PV) chart p. 72 Economies of scale p. 73 Relevant range p. 74 Marginal analysis p. 78 Marginal cost p. 78 Outsourcing ... contribution to make decisions – marginal analysisUSING CONTRIBUTION TO MAKE DECISIONS – MARGINAL ANALYSIS 77 REAL WORLD 3 .7 Break-even analysis in practiceA survey of management accounting ... clothes clothes£000 £000 £000 £000Sales revenue 534 254 183 97 Variable cost (344) (1 67 ) (1 17 ) (60)Contribution 190 87 66 37 Fixed cost (rent and so on) (138) (46 ) (46 ) (46 )Profit/(loss)...
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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 ... R. and Young, S. M., Management Accounting, 5th edn, PrenticeHall, 20 07, chapters 4, 5, 6 and 9.Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 20 07, chapters 10 and 11.Hilton, ... 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
... 2 ,70 0 3,200 3,000 2 ,70 0 2,500 2,4006,000 6 ,70 0 7, 700 7, 500 7, 200 7, 000 6,900The following further information is available:1 There will be inventories of finished units at 1 January of 7, 000 ... 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 ... materials variances for May is shown in Figure 7. 4.CHAPTER 7 ACCOUNTING FOR CONTROL226‘Using the figures in Activity 7. 4, what was the direct material usage variance for June?The direct...
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Tools for Business Decision Management Makers_9 docx
... 470 470 470 470 Less CostsMaterials 126 132 132 132 132Labour 90 94 94 94 94Overheads 45 47 47 47 47 Depreciation 120 120 120 120 120Working capital 180Interest on working capital 27 27 ... 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 ... in Step 3) andformulating long- and short-term plans to pursue them.5 Reviewing business performance and exercising control by assessing actual perform-ance against planned performance (identified...
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Tools for Business Decision Management Makers_10 docx
... 296.52 358.9 0.826 296.53 394 .7 0 .75 1 296.44 434.2 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 4,8 57. 7Note: After Year 5 there ... 371 Although 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 ... business value less the market value of the loan notes.Hence, shareholder value is£4,8 57. 7m − £120m = £4 ,73 7.7mThe proceeds from the sale of the shares to United Pharmaceuticals would yield400m...
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