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The hot variation of CIMA's legitimate studying structures has been written together with the Examiner and the CIMA school to completely replicate what should be confirmed within the examination.
Updated with new case experiences and labored examples, the training structures offer entire examine fabric for the may perhaps and November 2009 assessments.
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CIMA legitimate studying structures are the single fabrics written and counseled by means of the CIMA college.
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Extra info for CIMA Official Learning System Management Accounting Decision Management, Fifth Edition (CIMA Managerial Level 2008)
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. Since this does not often happen in practice this method is rarely used. (b) Direct labour hour rate. This is a favoured method because it is time-based.
Advertising campaigns that promote the organisation would also be included. The ﬁrst and last categories above are the same as those in traditional absorption costing and so if an organisation’s costs are mainly made up of these two categories ABC will not improve the overhead analysis greatly. But if the organisation’s costs fall mainly in the second and third categories an ABC analysis will provide a different and more accurate analysis. Although non-manufacturing costs have been included in the examples above, some organisations only use ABC for production costs.
MANAGEMENT ACCOUNTING – DECISION MANAGEMENT The ﬁrst step is to prepare an overhead analysis sheet which shows the apportionment of the overheads, using the most appropriate basis for each. Overhead item Basis of apportionment Allocated costs Rent and rates Buildings insurance Electricity & gas Depreciation Insurance – Floorspace Floorspace Floorspace Plant cost Plant cost Canteen Stores Employees Requisitions Total £ 70,022 4,641 3,713 6,800 28,390 8,517 122,083 – – 122,083 Dept A £ 21,328 1,934 1,547 2,833 18,450 5,535 51,627 6,000 13,700 71,327 Dept B £ 29,928 1,547 1,238 2,267 8,520 2,556 46,056 3,000 1,700 50,756 The rent and rates cost is apportioned as follows: Total ﬂoorspace ϭ 18,564 square metres.