CIMA Official Learning System Management Accounting Decision by Jo Avis, Louise Burke, Colin Wilks

By Jo Avis, Louise Burke, Colin Wilks

The recent variation of CIMA's professional studying structures has been written together with the Examiner and the CIMA school to completely mirror what should be established within the examination.

Updated with new case reviews and labored examples, the educational structures offer entire learn fabric for the may well and November 2009 checks.

The totally revised paperback variations function complete color all through and comprise:
* perform questions all through
* entire revision part
* subject summaries
* urged studying articles from a number of journals
* Q & A's

CIMA authentic studying structures are the single fabrics written and recommended through the CIMA college.

* The respectable studying platforms are the one research fabrics counseled by means of CIMA
* totally revised with new examples and case stories
* Written through the Examiner
* entire built-in package deal incorporating syllabus suggestions, complete textual content, steered articles, revision courses and wide query perform

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Additional info for CIMA Official Learning System Management Accounting Decision Management, Fifth Edition (CIMA Managerial Level 2008)

Sample text

You should recall that predetermined rates are used partly to avoid the fluctuations in unit cost rates which arise if production levels fluctuate. £99,000 Fixed production overhead per unit ϭ ϭ £9 per un it 11000 , Full production cost per unit ϭ £25 variable cost ϩ £9 fixed cost ϭ £34 per unit This full production cost of £34 per unit will be used to value all units under absorption costing. Since the production level is not equal to the normal capacity in either June or July there will be under- or over-absorbed fixed production overhead in both months.

This is because many overhead costs increase with time, for example, indirect wages, rent and rates. Therefore, it makes sense to attempt to absorb overheads according to how long a cost unit takes to produce. The longer it takes, the more overhead will have been incurred in the cost centre during that time. In addition to these general considerations, each absorption method has its own advantages and disadvantages: (a) Rate per unit. This is the easiest method to apply but it is only suitable when all cost units produced in the period are identical.

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. We have the information available to use ‘machine hour rate’. £26,000 Machine hour absorption rate ϭ ϭ £20 1,300 This rate can be applied to absorb all of the overheads into the product costs.

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