Management Accounting

Running head: MANAGEMENT ACCOUNTING
Management Accounting
Name of the Student
Name of the University
Course ID

MANAGEMENT ACCOUNTING1
Table of Contents
No table of contents entries found.

MANAGEMENT ACCOUNTING2
Part 1
Answer A
Jan-Mar
April-Jun
July-Sep
Oct - Dec
Jan-Mar
April-Jun
July-Sep
Oct - Dec
Jan-Mar
April-Jun
July-Sep
Oct - Dec
Jan-Mar
April-Jun
July-Sep
Oct - Dec
Jan-Mar
April-Jun
July-Sep
Oct - Dec
2014 2015 2016 2017 2018
20
22
24
26
28
30
32
4_quarter moving average
Year
Seat Occupancy(%)
Figure 1: Trend for seat occupancy
Answer B
Table 1: Seasonal indices using additive model
Quar
ter
Seat
Occupancy
(%)
4_quarter
moving
average
Cent
ered
movi
ng
aver
age
Tre
nd
Seas
onal
Fore
cast
Absolut
e error
Qua
rter
Seasonal
indices
1 1 22
26
.1
5
-
4.1
5
20.
46 1.54 1 -5.69
2 2 34
26
.3
9
7.6
1
33.
06 0.94 2 6.67
3 3 19 25.25
24.7
5
26
.6
3
-
7.6
3
23.
46 4.46 3 -3.18
4 4 26 24.25 25 26
.8
-
0.8
28.
46
2.46 4 1.58

MANAGEMENT ACCOUNTING3
8 8
1 5 18 25.75
26.7
5
27
.1
2
-
9.1
2
21.
43 3.43
2 6 40 27.75
28.3
75
27
.3
6
12.
64
34.
03 5.97
3 7 27 29 29.4
27
.6
1
-
0.6
1
24.
43 2.57
4 8 31 29.8 28.9
27
.8
5
3.1
5
29.
43 1.57
1 9 26 28
28.3
75
28
.0
9
-
2.0
9
22.
40 3.60
2
1
0 28 28.75
29.2
5
28
.3
3
-
0.3
3
35.
00 7.00
3
1
1 30 29.75
29.1
25
28
.5
8
1.4
2
25.
40 4.60
4
1
2 35 28.5 29.5
28
.8
2
6.1
8
30.
40 4.60
1
1
3 21 30.5 30
29
.0
6
-
8.0
6
23.
37 2.37
2
1
4 36 29.5
28.8
75
29
.3
1
6.6
9
35.
97 0.03
3
1
5 26 28.25
28.7
5
29
.5
5
-
3.5
5
26.
37 0.37
4
1
6 30 29.25
29.3
75
29
.7
9
0.2
1
31.
37 1.37
1
1
7 25 29.5 29.5
30
.0
4
-
5.0
4
24.
34 0.66
2
1
8 37 29.5
29.3
75
30
.2
8
6.7
2
36.
94 0.06
3
1
9 25 29.25
30
.5
2
-
5.5
2
27.
34 2.34
4
2
0 30
30
.7
6
-
0.7
6
32.
34 2.34