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Management Accounting Report (Doc)

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Added on  2020-05-16

Management Accounting Report (Doc)

   Added on 2020-05-16

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Running Head: Management AccountingManagement Accounting
Management Accounting Report (Doc)_1
Management Accounting2Executive Summary:This report consist of two cases, the first case is about Activity Based Costing. Activity Based Costing is all about allocation of cost on the basis of the cost drivers allocated for each type of cost. The cost is divided by the particular cost driver and then the total cost per unit is calculated by adding all the allocated costs. In this case our evaluation is regarding US bright product company they are manufactures of cakes and pastries. The case is about they want to know per unit cost of their product using activity based costing. Activity based costing elaborates the relationship between activities, cost and products.This case consists of three parts, the first part is about the calculation of the activity cost using the activity pools and then the cost per unit is summed out from that. The second part isabout the calculation of the amount of billing and the unit cost of the cakes and pastries of Lamington. The third case is to know about what additional costs US Bright need to add to arrive at the product cost of Lamington.The second case is about Budgeting Techniques, the techniques need to be implemented to know about Hawthorn Leisure Works new plan regarding its revenues from the membership fee of the members. Hawthorn Leisure Works is a physical fitness centre which also offers tennis court facilities to its members. This case is about the future growth prospects of HWLsand helps in decision making of HWLs. They want to change their membership plan and want a brief comparison between the old and the new plan.
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Management Accounting3
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Management Accounting4Table of ContentsAssessment Task A................................................................................................................................5Introduction:......................................................................................................................................5Part (a)...............................................................................................................................................5Part (b)...............................................................................................................................................7Part (c)...............................................................................................................................................8Conclusion:........................................................................................................................................9Assessment Task B..............................................................................................................................10Introduction:....................................................................................................................................10Part (a).............................................................................................................................................12Part (b).............................................................................................................................................13Part (c).............................................................................................................................................14Conclusion:......................................................................................................................................15References:..........................................................................................................................................16
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