New PDF release: CIMA Revision Cards Management Accounting Performance

By Robert Scarlett

ISBN-10: 0080501877

ISBN-13: 9780080501871

ISBN-10: 0750681233

ISBN-13: 9780750681230

CIMA Revision playing cards are the one fabrics written and recommended by means of CIMA. they supply succinct yet whole insurance of all of the significant issues of the CIMA 2005 syllabus. The pocket-sized, spiral-bound layout allows them to be carried round simply, making them important assets at any place you're. Diagrams and bulleted lists are used all through to demonstrate the most important issues as basically and concisely as attainable. This simplifies the syllabus and makes the issues effortless to profit and have in mind. CIMA Revision playing cards offer: * examination counsel and tricks * A precis of the entire key issues of the hot syllabus * visible aids to consolidate studying * examination centred, pocket sized revision courses summarising the main subject matters of the CIMA syllabus * Diagrams and tables all through make stronger key innovations and reduction reminiscence retention and remember * simply moveable dimension

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Extra resources for CIMA Revision Cards Management Accounting Performance Evaluation (CIMA Managerial Level 2008) (CIMA Managerial Level 2008)

Sample text

For example, there were very high levels of unemployment in the UK during the early 1980s. 5 6 Only 160 machine hours are available. What order should the three products be ranked in, when determining the production budget for the coming period? There are two constraints here – market demand and machine hours. Available market demand does not prevent all 160 machine hours being used, but the reverse is not the case. If all market demand were satisfied, then this would require that 200 machine hours be used.

The operational variances are then calculated on the ex-post standards 41 Standard Costing and Performance Evaluation Planning and operational variances This illustrates the case given in the Example below 42 Standard Costing and Performance Evaluation Planning and operational variances Example STU Ltd produces 100 Units in the current period using 440 hours of labour and incurring a wage cost of £ 5,060. The original standard labour cost for a Unit was for 4 hours labour, paid at £ 10 per hour.

Actual results are 110 Units sold at a price of £ 19 each. What are the sales variances? Budget profit £ 500 (100 Units budget  £ 5 standard profit) Sales volume profit variance 50 fav ((110 Units actual À 100 Units budget)  £ 5) Standard profit 550 (110 Units  £ 5) Selling price variance 110 adv ((£ 19 actual selling price À £ 20 standard)  110 Units) 33 The Theory and Practice of Standard Costing Standard costing and the budgetary control report Definitions Budgetary control – the continuous comparison of budget with actual results as a method of measuring performance and/or as a guide to action Financial reporting – the practice of preparing financial statements containing information required for management and other purposes Performance metric – a measurement used to indicate the standard of performance.

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CIMA Revision Cards Management Accounting Performance Evaluation (CIMA Managerial Level 2008) (CIMA Managerial Level 2008) by Robert Scarlett


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