Managerial Accounting (MA) บัญชีบริหาร เป็นการจัดทำและนำเสนอข้อมูลและสารสนเทศทางการเงินที่เป็นอยู่ใ นปัจจุบันแก่ผู้บริหารและพนักงานภายในองค์กร ความสำคัญของบัญชีบริหาร MA เป็นเครื่องมือหนึ่งที่สำคัญในการบริหาร เนื่องจากเป็นสิ่งที่มีบทบาทในการสนับสนุนหน้าที่หลักของการบริ หารทั้ง 4 ที่มีวัตถุประสงค์เพื่อบรรลุเป้าหมายขององค์กร โดยช่วยปรับลักษณะเชิงพรรณนาของกลยุทธ์ให้อยู่ในรูปเชิงปริมาณท ี่สามารถปฏิบัติงานได้จริง หน้าที่หลักของการบริหารองค์กร กระบวนการของ MA บทบาทของ MA ที่ช่วยสนับสนุนหน้าที่
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A Note on Direct Costs Garrison et al.[1] define direct cost as a cost that can be easily and conveniently traced to a specific cost object. They go on to say that the concept of direct cost extends beyond just direct materials and direct labor. This is a reasonably accurate definition but I think you need a little more information to help you understand how to use this concept. There are certain features of direct costs that I would like to explain with this note. In the problems in Chapter
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Jesus lived out the parable of the sower in Matthew 5:1-23. Jesus sowed the seed of the Word of God with many and some of the seed fell on the pathway‚ some on rocky ground‚ some on thorn infested ground and some on good soil. In Luke 10:2 Jesus told the 70 seed sowers “The harvest is plentiful‚ but the workers are few. Ask the Lord of the harvest‚ therefore‚ to send out workers into his harvest field” Luke 10:2. The parable of the sower can be defined with five “S” words. 1. Sowers – men and
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NOVA SCHOOL OF BUSINESS AND ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014 / 2015 Page 1 / 69 NOVA SCHOOL OF BUSINESS AND ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014-20151 I - Introduction to Management Accounting Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6 - The MA Company - The Alimentar Company - The Alfa Company - The Metalex Company - The Reparadora Company - The DoceAroma Company II - Inventory Valuation and Profit Measurement
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spoon Oven bake R-mate oven load packing payment Time 6 min 2 min 10 min 1 min 2 min 1 min 1 Doz. 7.5 6 15 2 Doz. 12 6 17.14 3 Doz. 15 6 18 QUESTIONS: • Who is the bottleneck for 1 Doz. orders? • Who is the bottleneck for 2 Doz. orders? • Who is the bottleneck for 3 Doz. orders? How should we price the cookies? Order Size Labor per Order Labor per Dozen* $10/hr (flexible) $8/hr (inflexible) 1 Doz 12 min 12 min $2.00 $2.66 2 Doz 17 min 8.5 min $1.42 $2.66 3 Doz 22 min
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MOUNT SAINT VINCENT UNIVERSITY Halifax‚ Nova Scotia Department of Business & Tourism Business 3320 (All sections) Managerial Accounting I Course Outline Fall 2013 Welcome to BUSI3320 Managerial Accounting Why study Managerial Accounting? As a manager (current or future) you will need accounting information to help you make decisions that will enhance your organization. You will learn how to develop and apply this information in the real world. Hopefully you will learn critical thinking skills
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working one night on his new creature‚ he begins to wonder about what would happen when he finishes his creation. He imagines that his new being might not want to keep his promises‚ or that the two creatures might have families‚ creating “a race of devils . . . on the earth.” In these thoughts‚ Victor looks up to the windows and sees the monster staring at him through the frame. Stunned by the monster’s ugliness and the option of a second creature like him‚ he destroys his work in progress under the
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cookies will have just been put in the oven. Thus oven will not be free before (1 + 9)= 10 minutes. By this time‚ the washing of the bowl and mixing of the dough for the rush order will be done. This will take 8 min. Since oven will not be free for 2 more minutes. Thus total time for this process will be 8 + 2 + 1+ 9 + 5 + 2 + 1 = 28 minutes Every additional order of a dozen cookies will take an additional 10 minutes to fulfill (as the time taken for baking is the only bottleneck involved) 2. If
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Week Three Exercise Assignment Inventory 1. Specific identification method. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows. Painting Cost 1/2 Beginning inventory Woods $21‚000 4/19 Purchase Sunset 21‚800 6/7 Purchase Earth 31‚200 12/16 Purchase Moon 4‚000 Woods and Moon were sold during the year for a total of $35
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Time Value of Money Q1. Mr. Sundaram is planning to retire this year. His company can pay him a lump sum retirement payments of Rs 2‚ 00‚000 or Rs 25‚000 life time annuity whichever he chooses. Mr. Sundaram is in good health and estimates to live for at least 20 more years. If his interest rate is 12%‚ which alternative should he choose? Ans Present Value of Annuity 25000*7.469*1.12 = 2‚09‚132 Which is greater than lump sum value of Rs. 2‚00‚000. So Annuity option is better
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