By Robert Scarlett
CIMA reliable studying structures are the one textbooks steered via CIMA as middle analyzing. Written through the CIMA examiners, markers and teachers, they in particular organize scholars to go the CIMA assessments first time. totally up to date to mirror the 2010 syllabus, they're filled with good points to augment studying, together with: - step-by-step assurance without delay associated with CIMA's studying results - absolutely revised examples and case stories - broad query perform to check wisdom and knowing - built-in readings to extend knowing of key thought - color used all through to assist navigation * The respectable studying platforms are the single research fabrics recommended by way of CIMA * Key sections written through former examiners for the main exact, up to date counsel in the direction of examination good fortune * whole built-in package deal incorporating syllabus assistance, complete textual content, suggested articles, revision publications and vast query perform
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Extra info for CIMA Official Learning System Performance Operations, Sixth Edition
C) The ﬁxed overhead is not relevant because we are told that ﬁxed overheads are not expected to increase. The relevant variable overhead cost is £3 per hour ϫ 200 hours ϭ £600. Even if you are not speciﬁcally told that ﬁxed overheads will remain unaltered, it is usual to assume that they will not increase, stating the assumption clearly. (d) The rental cost £50 per month is not relevant because it will not be affected by the contract. The relevant cost of using the storage unit is the forgone rental income of £70 per month.
We will explore those purposes as we progress through this text and consider ABTs such as activity-based costing (ABC), activity-based budgeting (ABB) and activity-based management (ABM). PERFORMANCE OPERATIONS Breakeven or cost–volume–profit analysis Cost–volume–proﬁt (CVP) analysis is deﬁned in CIMA’s Ofﬁcial Terminology as ‘the study of the effects on future proﬁt of changes in ﬁxed cost, variable cost, sales price, quantity and mix’. A more common term used for this type of analysis is ‘breakeven analysis’.
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.