Management Accounting Or Managerial Accounting Accounting Essay

Management accounting or managerial accounting is concerned with the commissariats and usage of accounting information to directors within organisations, to supply them with the footing to do informed concern determinations that will let them to be better equipped in their direction and control maps. In contrast to fiscal accounting information, direction accounting information is are chiefly advanced, alternatively of historical, theoretical account based with a grade of abstraction to back up determination doing generically, alternatively of instance based, designed and intended for usage by directors within the organisation, alternatively of being intended for usage by stockholders, creditors, and public regulators, normally confidential and used by direction, alternatively of publically reported, computed by mention to the demands of directors, frequently utilizing direction information systems, alternatively of by mention to general fiscal accounting criterions.

wira travels operates a little fleet of five ( 5 ) vehicles which provide transit services to present goods for little fabrication companies in Kulim, Kedah. Most of the clip, all vehicles will be used at the same time.

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From the in formation given below for the twelvemonth 2009, you are required to cipher:

The entire cost

The mean cost per metric ton and per kilometer

Drivers rewards RM 1,000 each per month

Depreciation of vehicles per annum RM 25,000

Petro disbursals RM 37,750

Repairs and care RM 21,250

Vehicle licenses RM 400 per vehicle

Insurance cost RM 1,600 per vehicle

Surs cost RM 2,000 per vehicle

Assorted costs RM 4,000

Entire metric ton carried 60 metric ton

Entire kilometer travelled 7,000 kilometer

Answer:

The entire cost

Drivers rewards RM 1,000 each per month

RM 1,000*5*12

RM 60,000

Depreciation of vehicles per annum RM 25,000

RM 25,000*5

RM 125,000

Petro disbursals RM 37,750

RM 37,750

Repairs and care RM 21,250

RM 21,250

Vehicle licenses RM 400 per vehicle

RM 400*5

RM 2,000

Insurance cost RM 1,600 per vehicle

RM1,600*5

RM 8,000

Surs cost RM 2,000 per vehicle

RM 2,000*5

RM 10,000

Assorted costs RM 4,000

RM 4,000

Sum Cost

RM 268,000

The mean cost per metric ton and per kilometer

( a ) Entire metric ton carried 60 metric ton

Entire cost

Entire metric ton

= RM 268,000

60 metric ton

= 4,466.67 metric ton

( B ) Total kilometer travelled 7,000 kilometer

Entire cost

Entire kilometer

= RM 268,000

7,000 kilometer

= 38.29 kilometers

Penang pizza sdn bhd is involved in selling bars. You are required to sort the followers costs harmonizing to their behavior.

No.

Cost points

Fixed cost

Variable cost

Semi-variable cost

1.

Flour

2.

Electricity Expenses

3.

Sugar

4.

Salary of Baker

5.

Salary of Cashier

6.

Depreciation of machine

7.

Insurance

8.

Telephone Expenses

9.

Director ‘s Salary

10.

Baking Powder

11.

Eggs

12.

Rental of store

Answer:

No.

Cost points

Fixed cost

Variable cost

Semi-variable cost

1.

Flour

2.

Electricity Expenses

3.

Sugar

4.

Salary of Baker

5.

Salary of Cashier

6.

Depreciation of machine

7.

Insurance

8.

Telephone Expenses

9.

Director ‘s Salary

10.

Baking Powder

11.

Eggs

12.

Rental of store

Question 2

Specify the undermentioned costs and pull three separate graphs to exemplify the cost behavior form and give an illustration for each of the costs in relation to a printing store.

Fixed cost

Variable cost

Semi-variable cost

Answer:

Fixed cost are same ( fixed ) sum demand to be paid by concern irrespective whether concern making good or non ( high or low concern activities ) . Example are direction in wage, rental and insurance.

Variable cost are cost that wholly related to production. The more production, the more variable cost will be incurred. Examples are workers in operation line and natural stuff.

Semi-variable cost are combination of fixed and variable cost. The fixed sum still have to paid plus variable cost that depend on production.

B ) place the undermentioned points as governable or non-controllable by the caput of the production section:

Direct labor working hours

Insurance of machinery

Types of stuff used in production

Monetary value of stuff paid to supplier

Answer:

Direct labor working hours

Non-controllable

Insurance of machinery

Non-controllable

Types of stuff used in production

governable

Monetary value of stuff paid to supplier

governable

Decision

The cordial reception industry is a wide class of Fieldss within the service industry that includes housing, eating houses, event planning, subject Parkss, transit, sail line, and extra Fieldss within the touristry industry. The cordial reception industry is a several billion dollar industry that largely depends on the handiness of leisure clip and disposable income. A cordial reception unit such as a eating house, hotel, or even an amusement park consists of multiple groups such as installation care, direct operations ( waiters, housekeepers, porters, kitchen workers, and barmans. ) , direction, selling, and human resources.

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