Accounting for Managers: Interpreting accounting information for decision-making
MARKETING DECISIONS 117 Case study: Retail Stores PLC – the loss-making division........... Retail Stores has three segments, pr ...
118 ACCOUNTING FOR MANAGERS Table 8.5 Retail Stores PLC – contribution by business segment Clothing Electrical Toys Total Sales ...
MARKETING DECISIONS 119 expected sales−breakeven sales expected sales × 100 = £700, 000 −£652, 000 £700, 000 Segmental profitabi ...
120 ACCOUNTING FOR MANAGERS year-end inventory holding is 194 days (£17.5 million/£90,000), equivalent to 81% of working days (1 ...
9 Operating Decisions.................................... This chapter introduces the operations function through the value chai ...
122 ACCOUNTING FOR MANAGERS Firm Infrastructure Human Resource Management Technology Development Procurement Inbound Logistics O ...
OPERATING DECISIONS 123 between production capacity and customer demand to be smoothed. This is of course not possible in the su ...
124 ACCOUNTING FOR MANAGERS INPUTS CONVERSION PROCESS OUTPUTS Custom Batch Continuous Raw materials Work-in-progress Finished go ...
OPERATING DECISIONS 125 stage of production and labour is available to carry out the required process. Organizations that aim to ...
126 ACCOUNTING FOR MANAGERS Slacket al.(1995) contrasted types of service provision with types of manu- facturing and used a mat ...
OPERATING DECISIONS 127 Assuming that each member of staff can process 2,000 transactions per annum, the cost of resources suppl ...
128 ACCOUNTING FOR MANAGERS Table 9.2 Beaufort accessories – product ranking based on contribution Part F Part G Part H Contribu ...
OPERATING DECISIONS 129 Table 9.3 Beaufort accessories – product ranking based on throughput Part F Part G Part H Selling price ...
130 ACCOUNTING FOR MANAGERS Make versus buy? A concern with subcontracting or outsourcing has dominated business in recent years ...
OPERATING DECISIONS 131 Equipment replacement.................................. A further example of the use of relevant costs i ...
132 ACCOUNTING FOR MANAGERS replacement price of the materials. Therefore it is irrelevant whether or not those materials are he ...
OPERATING DECISIONS 133 Table 9.8 Relevant cost of materials Material Relevant cost A 750 @ £6 (replacement price) 4,500 B 1,000 ...
134 ACCOUNTING FOR MANAGERS The design and development phase can determine up to 80% of costs in many advanced technology indust ...
OPERATING DECISIONS 135 can be eliminated that cannot be justified in the target price. This is an iterative process, but an ess ...
136 ACCOUNTING FOR MANAGERS TheSix Sigmaapproach, developed by Motorola, is a measure of standard devi- ation, that is how tight ...
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