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Management Accounting of Burberry Group PLC: A Comprehensive Analysis

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Added on 2024/06/28

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This report delves into the management accounting practices of Burberry Group PLC, a renowned luxury fashion brand. It explores various management accounting systems, including job costing, inventory management, and price optimization, and examines different reporting methods like budget reports and performance reports. The report further analyzes the benefits of management accounting systems and their integration within organizational processes. It also investigates key costing techniques, including job order costing, batch costing, and process costing, and compares marginal costing and absorption costing methods. The report concludes with a comprehensive fundamental analysis of Burberry Group PLC, examining profitability ratios, efficiency ratios, and liquidity ratios to assess the company's financial health and performance.

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Management Accounting of Burberry Group
PLC

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Table of Contents
Task 1...............................................................................................................................................3
Task 2...............................................................................................................................................7
Reference....................................................................................................................................... 15
Appendix........................................................................................................................................18

Task 1
Introduction
In order to maintain the internal information gathered from administration departments, the
management accounting needs to function properly (Kaplan and Atkinson, 2015). For the
tracking of internal information and improve the profit management accounting are used
different techniques. The resource work that is found in the administration is essentially done by
controlling, a prime advantage of account management (Otley, 2016). The efficacy of the
resource production generates smooth flow of profit and benefits. The monetary balance can be
maintained by generation of reports from several departments.
The company was established by Thomas Burberry on 1863 with the company headquarters
situated in London (Renz, 2016). The company has been reported to gross a revenue of 2732.8
million euros. This report focuses on the various applications of the management accounting
with details.
Part 1
A. Explain management accounting and give the essential requirements of different types
of management accounting systems.
Management account is an essential procedure to sort various methods in which the internal
details of the administration can be traced (Maas et al., 2016). Management accounting
comprises of different systems which are explained in the report.
Job costing
Distribution of various expenditurehelps in extracting cost in the different jobs of the production
process (Messner, 2016).The variation in the different types of job are there and can be
combined with this system to reduce the overall expenditure.
Inventory management system
There are several systems that can help in management of inventory and effectively profit the
stock management (Hopper and Bui, 2016). This system has the full capability to augment

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functionality and effectively help in management. FIFO and TQM are considered to be the
ultimate management systems for the company of Burberry.
Price optimization system
The effective profit earning and deduction of extra costing can be managed by recording the
product durability and sustainability in the market (Hemmer and Labro, 2017). This is also
effective to understand the will of the customer of Burberry to buy the products.

B. Explain different methods used for management accounting reporting.
The complete measurement of the durability of the products in the market is detailed in this
report (Chenhall and Moers, 2015). The profitability of sales of the products determines the
product sustainability and helps in determining the required strategies to sell the products within
a short interval of time. These strategies are effective in understanding the sustainability of the
company products.
Budget report
The various functionality of the administrations is effectively paralleled in the report in
accordance to other administrations. The excess expenditure need to be controlled for the
administration to maintain a monetary balance (Dekker, 2016). The actions of the administration
is effectively handled by the budget report along with providing scope for communication among
the departments.
Performance report
The performance gradation of the different departments are listed in this report and the workers
can be rewarded accordingly (van Helden and Uddin, 2016). The data found in the performance
report is useful for determining their values (Nitzl, 2016). The employee motivation and resource
functionality are determined through this report evaluation.
C. Evaluate the benefits of management accounting systems and their application within
an organizational context.
There are several functionalities and added benefits of management accounting that has a
number of application in an organization. According to Hall (2016), it helps to understand and
evaluate the functional and systematic structure of the organization with a number of advantages
that are discussed in the report.
Planning
The methods for planning the essentials of management accounting is crucial in determining the
aim of the whole administration and expand its reach in the vast market (Tappura et al., 2015).
The various procedures that are found in the organizations are systematically worked with a clear

and transparent overview of the work. The various requirements of resources in the organization
is well understood by clear planning and providing greater scope in expanding the future success
of the company.
Controlling
It is essential tocontrol the different work procedures and ways of implementing strategies. This
can be done by management accounting in the company (Honggowati et al., 2017). The
controlled flow of work help in maintaining the required expenditure and resource control
without any excessive hard work (Holopainen et al., 2017). The functional aspects that are not
helping the organization can be eliminated from the work force to provide greater rate of success
to the company.
Organizing
To improve the administration and synchronization of the goal in different departments can
augmented in this method.
Decision-making
According to Pelz (2019), the main advantages of the administration are Monitoring and tracking
performance. The expenditure can be reducing this way.
D. Critically evaluate how management accounting systems and management accounting
reporting is integrated within organizational processes.
The significance of managing accounting systems and accounting reporting are crucial assets for
an organization to thrive upon with greater efficacy (Bobryshev et al., 2015). Both the
management factors are absolutely essential in determining a correct way of utilizing a profit
based action for the organization. They readily help the organization in reducing the required
reports of extra costing and maintains a steady balance of the resources utilized in the
organization. The different internal functionalities are effectively evaluated by management
accounting application in the company (Endrikat et al., 2017). The risk factor in the organization
is evidently reduced by applying effective ways of managing excess cost. The cost calculation
cannot be complicated as it provides problem for the calculation and some systems are highly

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structured in a way that it requires proper man power to properly channelize the company
benefits.
Part 2
Benchmarking
This method is used to set operating standards for a certain administration. It is achieved by
setting a particular field of performance as the objective standard and keeping the other fields as
variables as required by the administration (Tucker and Schaltegger, 2016). This field sets the
parameters against which others are compared to if and when required. It has been explained
further below:
1. Research into areas that need change is conducted and a goal is set to be achieved in a
particular area. Budgeting and planning is undertaken to fulfill the same.
2. Analysis of financial data and administrative resources is conducted, following which
trends of growth and profit are subject to the same (Eisenberg, 2019). Extent of the
administration’s ability to bear expenses as and when needed are also established at this
stage.
3. Internal data analyses help discover below-par quality products and other trends that keep
the administration from making greater profits and are thus eliminated from the processes
at this stage (Shrives and Brennan, 2017).
4. This stage helps the administration discover the opportunity to make greater strides (Teji,
2016). This method is further applied to determine the extent of value in the market
through a holistic analysis of external factors – primarily, environmental and competitor
analysis.
A run-through of all these stages demarcate the completion of the benchmarking process. This
enhances the performance of the administration and its efficiency can also be multiplied in itself.
The process of benchmarking can be further subdivided into various steps like internal
benchmarking, competitive benchmarking, functional benchmarking and generic benchmarking.
Internal processes in the market and similar processes inside the administration are compared
during internal benchmarking, and it has been seen that this is further helpful in pinpointing the

shortcomings of the administration in question. This is then followed by what is known as
competitive benchmarking. This stage is required to compare against competitors and delimit the
scope of the administration in the market. However, this can also be achieved through functional
benchmarking and increases opportunities for profit.
Cash Flow Budgeting
Inflow and outflow of monetary resources are taken care of through this process and it helps to
determine an estimated flow of cash. Inside the administration, the function it provides is to
check the position of liquidity of such resources. The immediately previous resource flow is
quantified to estimate current cash flows; and similarly, this previous flow is analysed again to
estimate any future flow of monetary resources in the administration.
This procedure is essential and, indeed, makes it less tiresome to put into numbers the total flow
of revenue in the form of cash and ambiguity of the future is dispelled to a certain extent through
this process (Sah and Dadwal, 2018). It helps enhance the scope of profit of the business. This
assumed budget should be considered together with the expenditure of the administration in the
current time. Operation, investment and financing are the three primary activities enlisted here.
These are the cornerstones that will provide accurate assumptions of revenue – both coming in
and going out. It enhances the value of whatever resources are at hand and, in turn, enhance the
profitability and cash flow of the administration.
Discounted Cash Flow Analysis
Analysis of discounted cash flow is consisted of different sub methods. According to Pavlatos
and Kostakis (2015), this analysis method is called modern technique of investment appraisal
technique method. Net present value, internal rate of return, discounted payback period and
profitability index are considered as four prime techniques under this category.
Net present value technique takes care of the return amount of the assets across the complete life
cycle (Ohkita , 2017). This technique is beneficial for calculating the future monetary value. On
the other hand, profitability can also be measured with the aid of this method. Net present value
can be figured out by considering the total cash flow.

The second technique, internal rate of return is much easier to calculate than other three methods.
However, this internal rate of return is compared to capital cost in order to determine the
attractiveness as well as profitability of the project. The rate of return, when greater than the
capital cost, the project can be determined as profitable and attractive.
In discounted payback technique, the time required to pay back the loan including the return
value can be measured (Zozulya et al., 2015). It is basically an upgraded form of the method of
payback. This is a technique, where time of payback as well as the value can be determined.
The last technique among the four, profitability index can be defined as a measure of the factors
towards the approval or the rejection of the project. The profitability index is important to select
the useful project to fit within the administration budget. However, this technique has some
limitations such as this method is not useful to calculate administration sunk cost and the proper
rate of return.
Conclusion
Discounted cash flow analysis is undoubtedly very much helpful in management accounting in
various administrative situations. The four sub methods of the analysis are actually important to
describe the costing in details. Also, this analysis of management accounting incorporates
different administrative costing under different scope of areas. Suitable and correct
implementation of the above analysis can determine the profitability and attractiveness of the
project under different administrative systems.
Task 2
Part 1
Costing techniques
Cost evaluation is an indispensible part of the administration. Proper application of cost
management techniques can be helpful in terms of expenditure reduction. As opined by Roberts
and Piller (2016), there are different techniques of costing applied in accordance with the
necessity of that particular administrative system. Three different kinds of costing have been
described below.

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Job order costing
Job order costing method includes the allocated cost according to the particular job completion.
As perRoberts and Armitage (2017), this method helps towards the minimization of the
production cost.
Batch costing
In batch costing method, cost can be calculated as the production batch required. This method is
beneficial for determining the efficiency and the usefulness of the internal resources. Batch
costing is required to merge the money wastage, quality control system and inventory in a
particular administrative system.
Process costing
In process costing, production cost is taken care of separately. The nature of all the production
processes can be understood with the help of this costing method. On the other hand, process
costing is essential to distinguish different processes.
Methods of costing
Marginal costing
According to Yu et al. (2019), marginal costing method is very much useful and this method
takes care of variable cost as a separate entity called unit cost of production. Here, at the end of
the calculation, fixed production cost is required to be mentioned.
Absorption costing
Absorption costing method, fixed cost of production as well as variable cost of production have
been incorporated during calculation. Moreover that, in this costing method, the total cost of
production is considered as unit cost of production. Absorption costing technique is very helpful
to take into account the inventory rising.
The provided statement of income for the company with regard to absorption costing as of 1st
June is stated below:

Essential Factors
(Expenditure for
Absorption)
Amount Amount

Income £
54,00,000.00
Lower Production
Expenditure
Adjustable Expenditure
Raw Production
Expenditure
£
2.43
Implemented
Employment Expenditure
£
3.22
Various Manufacture
Systems
£
- 1.33
Company Plants £
6.21
Expenditure of Raw
Production
£
6.54
£
20,00,000.00
Increase: Initial Storage £
-
Expenditure of Systems
Production
£
18,00,000.00
Decrease: Finishing
storage
0 £
-
Expenditure for Products
Sold
£
20,00,000.00
Addition: Below
absorption of factory
heading
or
Decrease: Above
absorption of factory
heading
The Actual Expenditure
Spent on Products
Gross profit on sale
Decrease: £

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Compactretailing and
company relatedcost
- 5.87
Variable selling and
administrative expense
Overall Expenditure of
Non-Production
Materials
£
- 30,00,000
ABSOLUTE
FUNCTIONAL
REVENUE
£
32,00,000.00
Table 1: Statement of Income for Absorption Expenditure
(Source: Created by the learner)
Revenue report for marginal expenditure as of 1st June
Factors (Marginal) Sum Sum
Trades £
53,00,000.00
Decrease: Variable
Expenditure
Raw Product £
2.34
Employment Expenditure £ 3.22
Overhead Variability £ 2.22
-
Expenditure of Sold Products £
2.34
£
11,00,000.00
Input £
23,00,000.00
Decrease: Secure overhead
Production
£
2.21
£
4,00,000.00
Different Expenditure
Variables
£
12,000.00
Total Revenue Profit £

23,43,000.00
Table 2: Statement of Income for Marginal Expenditure
(Source: Created by the learner)
Revenue report for absorption expenditure as of 30th July
Factors (Absorption) Sum Sum
Income £
42,43,000.00
Decrease: Expenditure of
Production
Other Expenditure
Production of goods
expenditure
£
2.43
Labour Expenditure for
Raw Production
£
2.44
Overhead of Other
Production
£
3.22
Prime Factory
Instalment
£
2.32
Expenditure of Raw
Production Cost
£
5.43
£
20,00,000.00
Addition:
IntroductoryProduct
£
-
Cost of Goods available
for sale
£
20,00,000.00
Exclude: FinalProduct 50000 £
1,32000.00
Expenditure of Sold
Products
£
13,25,000.00
Addition: Below overhead of
factory absorption
or
Exclude: Above overhead of

factory absorption
Primary Expenditure of
Products that are Sold
Total Profitability of
Sale
Exclude: Expenditure of
Organization and Fixed
Selling
£
3.22
Selling of Variability and
Expenditure of Organization
Overall Non-Production
Expenditure
£
20,0000
TOTAL FUNCTIONAL
REVENUE
£
32,41,000.00
Table 3: Statement of Income for Absorption Expenditure
(Source: Created by the learner)
Factors (Marginal) Sum Sum
Transactions £
34,45000.00
Exclude: Expenditure of
Variable
Raw Material Expenditure £
2.31
Employment Expenditure £
2.21
Overhead of Variability £
1.21
Expenditure of Sold Products £
2.34
£
15,00,000.00
Net Organization Input £
23,45,000.00
Exclude: Overhead of Fixed £ £

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Production 2.12 7,00,000.00
Different variable expenditure £
13,000.00
Total Profitability £
15,68,000.00
Table 4: Statement of Revenue for Marginal Expenditure
(Source: Created by the learner)
Marginal Expenditure Absorption Expenditure
Early June Expenditure £
14,00,000.00
£
18,,00,0000.00
Late June Expenditure £
12,00,000.00
£
16,10,0000.00
Below/Above Absorbed
Expenditure
£
2,41,000.00
Profit from Budget £
23,45,000.00
£
22,00,000.00
OriginalProfitability £
16,78,000.00
£
30,40,000.00
Table 5: Statement of Settled Revenue and Profitability
(Source: Created by the learner)
The organization is highly benefitted from the absorption expenditure. This provides
fundamental evaluation of the organization as it has immense scope for expansion and the limit if
invention for the company is steadily increasing.
Part 2
To: Burberry Group Plc
From: Financial Advisor
Date: 16.07.2019
Subject: Fundamental Analysis

The implementation of fundamental analysis is beneficial for evaluating the efficiency of the
company to stabilize its financial security. The fundamental analysis sheds light on the
profitability ratio of the organization by implementing specific formulas that records the net
profit of the company throughout the years. The fundamental analysis of the company, Burberry
PLC is provided in the table below:
Profitability Ratio
Formula 2018 2016 2014 2012
Ratio of Profitability
Net margin of profit (Total Profit/ Income)*100 58.41
%
69.43
%
59.89
%
80.10
%
Net profit margin (Total Profit/ Income)*100 11.47
%
10.54
%
10.77
%
11.31
%
Operating profit margin (Functional
Profit/Income)*100
15.36
%
16.26
%
15.31
%
15.02
%
Value Return for Profit Ratio Total income/ Stakeholder’s
Profit
22.32
%
19.66
%
15.95
%
18.78
%
Value Return for Net
Production
EBIT/Net total profit 18.08
%
20.22
%
17.70
%
16.41
%
Table 6: Fundamental Analysis of Profitability for Burberry Group PLC
(Source: Created by the learner)
From the data of the above table it is highly understood that the initial gross margin of profit for
Burberry has started at a pretty higher rate. However, with the expansion and net durability of the
company in the market, it is seen to be deteriorating. The profit was recorded at 80.10 % in the
year 2012, but in the year 2018, it was last recorded to fall vehemently to 58.41%. The net profit
margin of the company denotes its total profit throughout its years in the market. The data states
that in spite of fall in the yearly rate of profit, the company has been stable enough to maintain its
net profit margin. This shows that the company has the potential to thrive in the market suing
different strategies that help them to hold their profit margin. The operating margin of Burberry
denotes that the company has an extremely high rate of expenditure. The percentage is almost
stuck at 15% from 2012 to 2018 which shows that the company has a risk of losing its suppliers

and manufacturers. Due to mismanagement of expenditure, the company can lose its profit
margin and excessive production cost can result in losing the supplier of the company. The
leveling of expenditure is seen in Burberry as the company has a well-structured strategy that
denotes the company’s investment benefits and has no negative effects on the earning of the
company. The company is being able to stabilize its profit from a good investment and can earn
proper amount for the company to expand.
Efficiency ratio
Efficiency ratio 20
18
20
17
20
16
20
15
Turnover of Overall Features in
the company
Total Sale/ Average total assets 0.2
3
0.3
3
0.2
3
0.3
3
Turnover of Limited Features in
the Company
Total sales/ (Total fixed features-
collecteddevaluation)
32
%
31
%
28
%
30
%
Ratio of Product Turnover COGS/ Average record 1.2
3
2.4
4
1.5
4
1.3
3
Table 7: Effective Analysis of efficiency ratio in Burberry Group Plc
(Source: Created by the learner)
The efficiency ratio of the company Burberry Group PLC, denotes the net ability of the company
to alter its features into income sources. The net feature turnover of Burberry is fixated at a
steady rate with the whole company earning a large scale profit and a scope for expansion of the
company into the market of emerging stores. The required turnover of the company from its
inventories have been altered with time and the time has come for the company to the
functionality of the features to stabilize a steady profit and earning with higher and productive
growth of company with its assets. This is highly essential for Burberry for stabilizing its profit
margins and in a way increase the profit margin to gain stability and higher rate of productivity
for the company. The company needs to decrease its earning rate and provide fundamental
investment in the company.
Ratio of
Liquidity
20
18
20
16
20
14
20
12

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Recent ratio of
liquidity
Recent Features/Recentcharges 2.2
1
2.3
2
2.4
3
2.3
3
Quick ratio (NetRecentFeatures-inventory-
prerequisiteexpenditure)/NetRecentcharges
1.5
4
2.6
5
2.4
3
1.3
2
Equity Ratio of
Debt
Overallcharges/ Overallparity 0.2 0.4 0.3 0.4
Ratio of
Proprietary
(Stock holder’sparity/ NetFeatures)*100 67
%
65
%
69
%
66
%
Table 8: Analysis of liquidity ratio of Burberry Group PLC
(Source: Created by the learner)
The current ratio of Burberry Group PLC states the financial barriers of the company and its
effective measures to recover from the financial barrier that poses a threat for the company. The
data states that the quantity of current ratio in the company is prevailing at a higher rate and this
aspect definitely helps the company to grow and develop at a fixed rate without any burden of
danger. The company surely has its debts but the organization is in a favorable position to fulfil
the debts that are under the company. Thus current ratio of the company provides a stability to
prevail in the company in spite of debts.

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Appendix
Sum Sum
Raw Products £
1.32
£
320,000.00
Employment Cost £
1.43
£
540,000.00
Permanent Expenditure per unit £
1.46
£
800,000.00
Expenditure Variability per unit
Components of manufacture 500,000
TradedComponent 500,000
Sold Expenditure of Overall
Components
£
32.43
Fresh Production -
End Production 0.1
Permanent Circulation
Expenditure
Variability
ofCirculationExpenditure
Appendix 1: Company Data for 1st June
(Source: Created by the learner)
Sum Sum
Raw Product £
1.32
£
433,000.00
Employment Expenditure £
1.67
£
345,000.00
Permanent Expenditure per unit £
1.45
£
879,000.00
Expenditure Variability per unit
Components of Manufacture 800,000
WholesaleComponent 872,000
Trading Expenditure of Net £

Component 32.50
Fresh Production -
End Production 60000
Appendix 2: Company Data for 31st June
(Source: Created by the learner)
Appendix 3
(Source: Burberryplc.com., 2019)