Download CIMA Learning System 2007 Management Accounting Decision by Louise Burke, Colin Wilks PDF

By Louise Burke, Colin Wilks

The 2007 variation of CIMA's legitimate studying structures has been written along with the CIMA college to totally mirror what should be validated within the examination. up to date with new case reports and labored examples , the 2007 studying platforms supply whole examine fabric for the might and November 2007 checks. the hot version continues the preferred loose-leaf layout and comprises: * perform questions all through * entire revision part * subject summaries * steered studying articles from more than a few journals * may possibly 2006 Q & A'sCIMA authentic studying structures are the single fabrics written and counseled through the CIMA school. * The reputable studying structures are the one learn fabrics counseled via CIMA * up to date to mirror alterations within the syllabus * Written through the Examiner and CIMA school * entire built-in package deal incorporating syllabus assistance, complete textual content, suggested articles, revision courses and huge query perform

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Sample text

It also shows that the breakeven point increases from 20,000 units to 22,500 units but that this is not a large increase when viewed in the context of the projected sales volume. It is also possible to see that for sales volumes above 30,000 units the profit achieved will be higher with option (b). For sales volumes below 30,000 units option (a) will yield higher profits (or lower losses). The profit–volume chart is the clearest way of presenting information like this. If we attempted to draw two conventional breakeven charts on one set of axes the result would be a jumble that would be very difficult to interpret.

B) The scattergraph method This method takes account of all available historical data and it is very simple to use. However, it is very prone to inaccuracies that arise due to subjectivity and the likelihood of human error. 1. First a scattergraph is drawn which plots all available pairs of data on a graph. 2. Then a line of best fit is drawn by eye. This is the line which, in the judgement of the user, appears to be the best representation of the gradient of the sets of points on the graph. 9.

You have also seen that costs are collected into activity cost pools such as set-up and inspection activity, and materials handling and dispatch activity. These activities can cross the traditional departmental boundaries, that is, several departments can be involved in each activity so that the traditional method of budgeting costs for departments is not a useful basis for an ABC system. It will be interesting to see how the unit production costs would have differed if a more traditional base had been used to absorb all of the overheads.

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