Download CIMA Official Learning System Performance Operations, Sixth by Robert Scarlett PDF

By Robert Scarlett

CIMA reputable studying platforms are the one textbooks instructed by means of CIMA as middle analyzing. Written by way of the CIMA examiners, markers and academics, they particularly organize scholars to cross the CIMA tests first time. absolutely up-to-date to mirror the 2010 syllabus, they're filled with positive factors to enhance studying, together with: - step-by-step assurance at once associated with CIMA's studying results - absolutely revised examples and case reports - broad query perform to check wisdom and figuring out - built-in readings to extend knowing of key thought - color used all through to assist navigation * The legitimate studying platforms are the one examine fabrics counseled through CIMA * Key sections written by way of former examiners for the main exact, up to date suggestions in the direction of examination luck * whole built-in package deal incorporating syllabus tips, complete textual content, steered articles, revision publications and vast query perform

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Sample text

Example A factory incurs €600 security costs. It has three departments, details as follows: A – 1,000 m2 floor space and 80 staff B – 2,000 m2 floor space and 120 staff C – 3,000 m2 floor space and 100 staff If the security costs relate to excluding intruders then floor space is the appropriate apportionment basis – giving a charge split of €100 to A, €200 to B and €300 to C. But if security costs relate to preventing theft by staff then staff numbers is the appropriate apportionment basis – giving a charge split of €160 to A, €240 to B and €200 to C.

We shall use our basic example to demonstrate how to draw a breakeven chart. The data is Selling price Variable cost Fixed costs Forecast sales £50 per unit £30 per unit £20,000 per month 1,700 units per month You must be able to prepare breakeven charts to scale using data provided. To give yourself some practice it would be a good idea to follow the step-by-step guide that follows to produce your own chart on a piece of graph paper. BASIC ASPECTS OF MANAGEMENT ACCOUNTING Budgeted sales for next month are 2,200 units.

For example, the accountant might be providing cost information for a decision about whether to increase the number of employees in a department. Instead of quoting several different total-cost figures, it might be more useful to say ‘the incremental cost per five employees will be £5,800 per month’. Remember that only relevant costs should be used in the calculations. 4 Incremental revenues Just as incremental costs are the differences in cost between alternatives, so incremental revenues are the differences in revenues between the alternatives.

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