Management Accounting Report: Oshodi PLC, Decision Making, and Systems

This report provides a detailed analysis of management accounting practices within the context of Oshodi PLC, a manufacturing company specializing in JOJO fruit juice. The report explores the significance of management accounting in decision-making, covering various management accounting systems such as inventory management, job costing, cost accounting, and price optimization systems. It examines different methods used for management accounting reporting, including budgeting reports, cost accounting reports, inventory management reports, job costing reports, and accounts receivable reports. The report also delves into the advantages and disadvantages of planning tools for budgetary control, and it compares how organizations are adopting management accounting systems to respond to financial problems. The integration of these systems and reporting methods, and their impact on organizational success are evaluated, providing a comprehensive understanding of how management accounting contributes to financial success.

Management
Accounting

Table of Contents
INTRODUCTION ..........................................................................................................................3
TASK 1............................................................................................................................................3
P1: Management accounting System......................................................................................3
P2. Different Methods used for Management Accounting Reporting....................................5
M1. Benefits of Management Accounting System and their Application..............................6
D1. Integration of Management Accounting Systems and Management Accounting Reporting
in Organisational Context.......................................................................................................7
TASK 2 ...........................................................................................................................................7
P3) Cost analysis through income statement..........................................................................7
M2: Range of management accounting techniques ...............................................................9
D2: Interpretation of data ....................................................................................................10
TASK 3..........................................................................................................................................10
P4: Advantages and Disadvantages of Planning tools for budgetary control .....................10
M3: Analysation of planning tools.......................................................................................12
TASK 4..........................................................................................................................................12
P5: Comparison on how organisations are adopting management accounting system........12
M4: Management accounting lead to organisation to financial success .............................14
D3: Evaluation of planning tools and its significance in organisational success.................15
CONCLUSION..............................................................................................................................15
REFERENCES..............................................................................................................................16

INTRODUCTION
Management accounting refers to a tool or technique which is utilised by managers of
various business entities for measuring, monitoring, analysing, planning, and controlling all the
tasks and activities for acquiring sustainable success. It helps members of management team to
develop strategic decisions to accomplish specific tasks on time and achieve predetermined
objectives of an organisation (Usenko and et. al., 2018). It helps internal shareholders to analyse
performance of company and form decision making. Oshodi PLC is a manufacturing company
which is specialised in production of JOJO fruit juice that covers all age bracket. This report
covers the importance of management accounting in decision making process and the need of
different types of management accounting system. It also covers various processes that is used
for management accounting reporting. In this project, cost is calculated by using appropriate
tools of cost analysis for preparing an income statement with the help of marginal and absorption
costs is covered. Further it covers advantages and disadvantages of various kinds of planning
tools that is used for budgetary control in production of JOJO fruit juice. The way in which
organisations is adapting and using management accounting system for responding to various
financial problems is also covered in this project.
TASK 1
P1: Management accounting System
Management Accounting- It can defined as a tool and technique that is adopted by
managers of different organisations in order to monitor, analyse, control, measure and plan
performance of a company for the purpose of generating higher profits in future. With the help of
management accounting, managers utilises provision of information related to accounting for
attaining better performance of certain control functions (Management Accounting – Meaning,
2019.). It helps members of an organisation to take strategic decisions for accomplishing
different tasks and activities.
Management Accounting System- These are the tools that is used to analyse actual
status of an organisation for attaining its predetermined objectives. It helps in guiding internal
shareholders to determine probability of a company which will enhance overall performance of
an enterprise. Oshodi PLC firm that is specialise in producing JOJO fruit juice should keep an

eye on each activity and will use different types of management accounting system tools which
are-
Inventory management system- It can be defined as an method that is used to control,
oversee ordering, and storing of certain components which is applied by corporation in
production procedure of goods sold by it. This system is usually utilised in companies that are
related to engineering and manufacturing procedures (Adler, 2018). It is a combination of
application of barcode printers, scanners, mobile devices, and desktop software to streamline this
system like consumables, supplies, stock, and goods. It can be defined as an practice to control
and oversee quantities of finished goods for the purpose of sale. It will help managers to have
insight and make them capable to make sufficient decisions of inventory. This method is used by
managers Oshodi for controlling and overseeing ordering of JOJO fruit juice.
Job Costing System- It can be defined as an system that is used for allocating
manufacturing costs to an individual item of product. It applies for a purpose of checking if
products of an organisation are different from each other or not. It includes practice of
accumulating data upon costs that is related to a particular job. The information that is needed in
order to submit cost data towards consumer under a contract under which costs are refunded.
This method can be used by Oshodi in order to allocate manufacturing costs to JOJO fruit juice
to determine cost of every job separately.
Cost Accounting System- It can be defined as a framework which is applied by
corporation for approximating cost of different products for controlling costs, inventory
valuation, and profitability analysis (Phang, Siti-Nabiha and Jalaludin, 2019). In this system,
allocation of cost is performed which is based upon traditional accounting system and activity
based costing system. Its basic aim and purpose is to capture production cost of company. It
helps to measure and record costs individually and then compare inputs results to actual output
for assisting management of an organisation in measuring and evaluating overall financial
position of a company. Oshodi PLC can utilise cost accounting system to determine current
financial position of it.
Price Optimisation System- This system of management accounting is used by many
organisations for setting up adequate pricing for its products and services in order to attract large
number of customers towards an enterprise. This model is used to alter pricing for segmenting
customers by stimulating the way in which targeted customers respond to changes in price. It

helps in demand forecasting, developing pricing and promotional strategies, controlling
inventory levels and result in customer satisfaction. Oshodi PLC can take this model into action
to meet overall expectations of customers by setting appropriate prices to its various juices of
JOJO fruit juice and by providing juice of good quality.
Essentials requirements of management accounting system
Management accounting plays a key role in helping management of a business in
controlling the entity. It helps the organisation by providing them financial decisions by
appropriate planning, controlling and analysing business conditions. There are some necessary
requirements of management accounting system which can be discussed as follows-
 Management Style- The management style followed by an organisation affects its
overall management accounting system as it determines how the data and information is
processed to achieve business objectives. It can use autocratic style, in which information
obtained is delivered to those people who take decisions. It can also use democratic style,
in which information is passed to those people who are involved in decision making
procedure.
 Organisation Structure- It determines range of information needed by manager and
their extent to which information is provided by them. Organisation can use either
functional or flat structured. By using functional structure, manager uses financial
information up to the extent of its own functions. When enterprise uses flat structure,
managers are given wide report range on basis of which decisions are taken.
 Information- These are vital requirement for management accounting system as it is the
lifeblood of important managerial decisions. Management need to take decisions
regarding what information is required for taking business decisions. It should be taken
into consideration that from which sources information should be collected from internal
or external.
P2. Different Methods used for Management Accounting Reporting
Management Accounting Reporting means analysing and recording of business activities
for internal company use in order to increase productivity and efficiency. Management
Accounting Reporting includes the details of company's available cash, the present state of
company's accounts payable , receivable and also the recent generation of sales revenue. The

management accounting reports are confidential and used for the internal purposes only which
helps the enterprises to run more effectively (Hoozée and Mitchel, 2018).
The different methods used in preparation of Management Accounting Reporting are mentioned
below :
Budgeting Reports – A budget report is an internal report used by management to
compare the estimated projections with the actual performance for a certain period of time.
Budgeting reports helps Oshodi PLC manufacturing business owners to understand and control
the costs across the organization. By evaluating the expenses in prior years for the production of
JOJO fruit juice , it becomes possible to estimate the budgets for manufacturing JOJO fruit juice
for the following year and with the help of those budget reports the company can find places to
cut costs. The budget reports are also used by Oshodi PLC to provide incentives to their
employees which motivates them to achieve the set objectives.
Cost Accounting Reports - Cost accounting report is a statement of all the costs like raw
material, labour , overhead and any additional costs that is involved in manufacturing process.
The profit margins can be estimated and monitored by Oshodi PLC through cost accounting
reports which helps them to get a clear picture of all the costs that is indulged in the production
of JOJO fruit juice (Booth, 2018)(Alamri, 2019). For the better optimization of resources among
all the departments , Cost accounting reports provides an exact understanding of all the expenses
included in manufacturing of JOJO fruit juice and also distinct the fixed cost and variable cost.
Inventory Management Reports – This type of reports provide a encompassing account
of the stock in hand or supply of various goods in the organisation. These reports can track the
accurate stock holdings of the Oshodi PLC which can help them to take accurate business
decisions. The organization can loose the power over profits if they don't have good control over
the stocks because it is essential for the survival in the market. The detailed information of all
raw materials, semi finished goods and finished products can control the wastage of extra
production or procurement of materials.
Job Costing Reports – These reports are preoccupied with identifying the costs,
expenditure , and profits included in each activity separately. Job cost reports can help Oshodi
PLC to evaluate the most profitable areas of the business which is contributing maximum of all
tasks (Scott, 2019). Job Costing reports help company to correct the areas of wastage before
those expenditures go out of control. Oshodi PLC Company is using job costing processes to

track the right costs to deliver a job, so they can charge right prices to achieve the profit margins
targeted. This reporting gives insight to manufactures that their JOJO fruit juice is the most
profitable area among all the other businesses.
Account Receivable Reports – This type of reports includes all details including
collection period of money, credit policies or terms & conditions of credits that company has
given. The company should monitored their collection period time to time for its flexibility and
accuracy. It also allocates the difficulties associated with the Oshodi PLC credit process. Also,
account receivable reports helps to tighten the credit policies of company as to maintain a good
liquidity for the production process. This reports ensure that Oshodi PLC can minimise their bad
debts and keep required liquidity for the shortcomings.
M1. Benefits of Management Accounting System and their Application
Management Accounting
System
Benefits Application
Inventory Management System It helps Oshodi to provide
knowledge of flow of materials,
equipments to effectively
coordinate the internal activities
(Quinn and Oliveira, 2018).
Oshodi can make good
decisions for ordering of raw
materials used for producing
JOJO fruit juice.
Job Costing System Oshodi PLC can measure the
profitability of each job
individually using job costing
system.
The company can determine
cost of each task separately in
manufacturing of JOJO fruit
juice.
Cost Accounting System It separates all fixed costs and
variable costs.
The company can determine
current situation of funds using
Cost Accounting System.
Price Optimisation System The large number of customers
can be attracted due to
satisfactory pricing.
Oshodi can attract large number
of customers by offering good
quality Juices at affordable

prices.
D1. Integration of Management Accounting Systems and Management Accounting Reporting in
Organisational Context
Management Accounting system is used to analyse the real situation of company due to
which they can achieve its present objectives. Management Accounting Reporting are based on
these systems which helps to convince the investors on the sustainability of the business. The
interrelationship between management accounting systems and accounting management
reporting can make a path for Oshodi PLC to focus on targeted results and objectives in a better
way (Pavlatos and Kostakis, 2018). The process of accounting reports and accounting systems
has becomes a routine that sticks throughout the lifetime of organization.
TASK 2
P3) Cost analysis through income statement
Marginal costing – under this method of costing, fixed cost for a completely period of
time is written off against the contribution and only the variable cost is charged to units of cost.
Marginal cost refer to additional cost involved in manufacturing an extra unit of output. Under
this method variable cost is taken as product cost and fixed cost is assumed as period cost which
remain unaffected by level of activity (Lawson, 2018). The income statement of Oshodi
organisation to ascertain profit through marginal coasting is provided below:
Particulars November (£)
Sales 50 500000
Less: Cost of sales
Direct Material Costs 18 -180000
Direct Labour costs 4 -40000
Variable Production Overheads 3 -30000
Contribution 250000
Less:
Variable selling overheads (10% sale value) 10000*5 -50000

Fixed selling expenses -14000
Fixed Administration Overhead -26000
Fixed production overheads -99000
Net Profit 61000
Particulars December (£)
Sales 50 600000
Less: cost of sale
Direct Material Costs 18 -216000
Direct Labour costs 4 -48000
Variable Production Overheads 3 -36000
Contribution 300000
Less:
Variable selling overheads (10% sale value) 12000*5 -60000
Fixed selling expenses -14000
Fixed Administration Overhead -26000
Fixed production overheads -99000
Net Profit 101000
Absorption costing – under this method all manufacturing costs are absorbed or assigned
to units produced. Cost of direct materials, direct labour, variable manufacturing cost and fixed
manufacturing cost all make a part of cost of finished product (Walker, Johnson and Fleischman,
2018). It is mainly required to meet the needs of external financial reporting and also for income
tax reporting. Ascertainment of profit and income statement of Oshodi organisation through
absorption costing method is given below:
Particulars November (£)
Sales 50 500000
Less: Cost of sales -340000

Gross profit 160000
Variable selling overheads (10% sale value) 10000*5 -50000
Fixed selling expenses -14000
Fixed Administration Overhead -26000
Under/over absorbed prod expenses 9000
Net Profit 79000
Particulars December (£)
Sales 50 600000
Less: Cost of sales -408000
Gross profit 192000
Under/over absorbed prod expenses -9000
Variable selling overheads (10% sale value) 12000*5 -60000
Fixed selling expenses -14000
Fixed Administration Overhead -26000
Net Profit 83000
Working notes:
showing calculation of cost of goods sold-
Cost of good sold November December
Opeining inventory - 68000
Sales units 340000 408000
(-) Closing inventory -68000 -
272000 476000
Break even analysis - it is technique used by production management and accountants.
In this method total variable costa is compared with sales revenue to determine a sales volume
where organisation is in a position where it neither makes loss nor earn profit (Agrawal, 2018).
Oshodi is also making use of this analysis to reach the most optimum level of sales volume.

M2: Range of management accounting techniques
There are many management accounting techniques which are issued for preparing and
producing financial reporting documents some are explained below which can also be used by
Oshodi organisation for better presentation and recording of its document :
Standard costing – it is mainly used by manufacturer to calculate different variances
between actual cost of goods and the cost that is estimated as actual cost of goods produced. This
estimated cost of production is termed as standard cost which is integrated in manufacturer's
budget.
Historical cost – it this accounting system price of asset in balance sheet is based on its
nominal or original cost. This is used for calculation of value of assets under Generally Accepted
Accounting Principal (GAAP).
D2: Interpretation of data
From the above numericals and calumniation it is clear that net profit earned by Oshodi
organisation under Marginal costing is more as compared with absorption costing (Monden,
2019). Marginal costing is better for Oshodi organisation as it helps in more clear determination
and calculation of price and assist manger in taking very critical and vital decisions.
TASK 3
P4: Advantages and Disadvantages of Planning tools for budgetary control
Budget- For the purpose of recording estimated incomes and expenses, business
enterprises generates budgets for a specific period of time. By using budget, managers compare
actual and budgeted figures for analysing whether company is performing in a good manner or
not. It is also helpful to formulate financial objectives for making information available related to
actual funds and their availability for determining business activities. Oshodi PLC can use
budget to make estimates about its performance and to maintain a summary of planned revenues
for future. It aims at reducing inappropriate allocation of of budgets to different departments to
reduce the possibility of financial challenges.
Budgetary Control- This method is utilised for controlling overspending and excess of
budget. It can be defined as an process for setting up financial and performance objectives with
budgets, compare it with actual results, and adjust the performance in accordance. In Oshodi
PLC, budgetary control can be used by this enterprise to allocate specific monetary funds and

resources towards different functional and operational departments in accordance with its
requirements so that company can achieve its overall objectives (Zheng and Feng, 2018).
Types of Planning Tools-
Planning tools are instruments that help in guiding actions of organisations which is
related to implementing an initiative, intervention and programmes. There are different kinds of
planning tools that are utilised by Oshodi for the purpose of budgetary control. These techniques
and their disadvantages and advantages are discussed in detail as follows-
Cash Budget: It refers to an estimation of inflows and outflows of cash for an
organisation over a particular period of time. It is prepared to find out whether an enterprise has
enough cash to operate its activities or not. If it does not have sufficient cash than it can raise
more capital by making taking on debt or by making issue. Oshodi PLC uses cash budget to
check the availability of cash to operate JOJO fruit juice production and selling. There are certain
merits and demerits of this method which are explained in detail as follows-
Advantages Disadvantages
With the help of cash budget, this organisation
can avoid unnecessary debt by properly
making estimates about how much cash to
spend on JOJO fruit juice (Subramaniam,
2018).
Cash budget may put limits on spending
capacity and power of Oshodi PLC which will
result in limiting its overall productivity.
It will help given organisation to become more
resourceful by saving cash and eliminating
certain wastes from budget.
This method is expensive and it takes a lot of
time to operate budget.
It will help in knowing current financial
position of Oshidi. It also helps to determine
present and future issues that may needed to be
addressed by looking at cash inflows and
outflows.
This method of budgeting is not flexible and it
only considers financial outcomes of business
transactions.
Zero based- budget: This method of calculating budget is used by managers for the
purpose of allocating funds towards various departments of an enterprise in accordance to its

requirement and need rather than last year budget history. In Oshidi PLC, managers can utilise
zero base budgeting for every financial year for justifying the expenses for same year in order to
monitoring actual performance of its business (Liu, 2018). On this basis, managers of this
enterprise can develop strategic decision for enhancing if it is capable of performing operational
activities in an appropriate manner (Zero Based Budgeting ( ZBB ) – Overview & Advantages,
2019). Its advantages and disadvantages can be disadvantage can be discussed as follows-
Advantages Disadvantages
By using this method, efficiency, effectiveness
and performance of conducting certain
operational activities is improved by analysing
expenses and also help to challenge
circumstances.
This tool of planning is time consuming and it
requires high manpower to implement this
budget.
It also justify all expenses that are forecasted
as it start with a zero base and it ignores all
past figures.
This process of budgeting is very complex and
costly and it needed lost of amount to
implement zero base budgeting.
Break Even Analysis – It is a significant tool of financial planning which helps in
predicting gross sales volume that business need to achieve for covering its overall expenses.
The sales beyond this particular point are considered as profits. The merits and demerits of break
even analysis are-
Advantages Disadvantages
This planning tool method helps in measuring
profits and losses at various levels of
production and sales.
The demerit of this method is that it is based
upon an assumption that sales prices are sane at
all levels.
It helps in analysing the relationship between
fixed and variable costs.
Break even charts prepared in this method is
time consuming.
Financial Statements- It consists of information and data regrading profits, losses, assets
and liabilities of an organisation. The two important components of financial statement is to

income statement and balance sheet. It helps in identifying the financial position of a firm. Its
merits and demerits are-
Advantages Disadvantages
It helps the owners and managers of a business
in preparing loan applications and tax returns.
The basic disadvantage of financial statement
is that it is dependent upon historical costs and
not upon present expenses.
It helps in analysing financial position of a
business by measuring overall profitability of
an enterprise.
Another demerit of these statements is that it
do not record intangible assets which are
equally important.
M3: Analysation of planning tools
Planning tools are helpful in estimating overall performance of an organisation and
increase productivity of an enterprise. Various planning techniques like cash budget and zero
base budgeting are very important for the purpose of preparation and forecasting budgets. It will
help Oshidi to know its financial position (Zhang, 2018). Cash budget is important for companies
as it allows it to establish amount of credit which can extend to customers without having any
kind of problem with liquidity which will help in forecasting budget. Zero base budgeting
includes re-evaluating each line of item of cash flow statement and justify the expenditure that is
incurred by Oshidi PLC which will help the organisation in estimating and forecasting budget.
TASK 4
P5: Comparison on how organisations are adopting management accounting system
Financial Problem: It is a kind of situation in which money causes stress to an
organisation and when company don't have adequate monetary funds to carry on its activities. It
can be known as a crisis that is faced by an organisation in monetary terms (Hoque,2018). It is
basically a problem in which enterprise is facing difficulty in paying off debts.
Causes of financial problems-
There are various reasons because of which company can face financial crisis which can
be discussed as follows-

Unrealistic Pricing and Budgeting: An organisation can face financial problems when it
creates budgets that are based upon unrealistic sales, expense projections and revenue that can
lead to financial struggles from which enterprise may not able to overcome. Incorrect budgets
can result in improper strategies of pricing which can cause serious financial problem to
organisations.
Poor Debt Management: If an enterprise will not able to manage its credit use than
company can use variety of financial crisis. Missing of credit cards and payments of loan of an
enterprise can lead to certain financial problems which become difficult for an organisation to
overcome from them ( Cameran, Campa and Francis, 2018).
Low Sales and High Expense: One of the most important reason why an organisation
faces financial crisis is low sales and high expense. When sales of an enterprise decreases,
company started to drain working cash and increase in usage of credit which will result in facing
financial problems.
Techniques to solve financial problems by organisations
There are various techniques that is used by an enterprise in order to solve various
financial crisis and problems which are discussed as follows-
Key Performance Indicator (KPI): It is a type of indicator that is used measure overall
performance of an organisation and evaluates success of an enterprise and its overall activities. It
defines and determines values set against which it is measured. It can be defined as an
measurable value that helps in demonstrating effectiveness of how company is achieving its
overall objectives. This will help Oshidi PLC to eliminate any kind of financial problem exist in
an enterprise (de Lautour,2018).
Benchmark: It is an approach that is used in comparing various processes and
performance metrics towards industry and best practices from other organisations. It is useful in
measuring performance by using specific indicator and evaluates the performance of an
enterprise. Oshidi PLC can utilise this technique to avoid financial crisis in future.
Variance: It can be defined as an difference between budgeted cost and actual amount
incurred. If actual amount incurred meet budgeted cost than it means that company is performing
in an appropriate manner. But if they does not meet than it means that organisation is lacking
something which will be recovered by making necessary steps. Oshidi PLC can use variance

analysis in order evaluate overall performance of its activities which will help this enterprise to
eliminate financial problems.
Compassion between companies and how they deal with financial problems
In order to demonstrate how companies deal with certain financial crisis, there is
comparison between two organisation on basis of financial problems that they are facing and
how they deal with these crisis (Weetman, 2019). First enterprise is Oshodi PLC that deals with
marketing of fruit juice and second is JC Dudley and CO Ltd which that deals with food and
drink.
Basis of Comparison Oshidi PLC JC Dudley CO Ltd
Financial Problem Current financial problems
faced by this enterprise is low
sales and high expense. This
organisation is expanding its
business but it do not have
enough adequate for monetary
funds for expansion.
This organisation is facing
poor debt management as it is
not able to manage its credit
that is used.
Approach used This organisation can variance
analysis in order to set budget
and compare that with actual
performance. This way
company will come to know
where it is lacking in its
performance. This method will
help the organisation in
knowing variation causes in
income and expenses. It also
helps in understanding the
reason behind fluctuations and
the process needed to be done
for reducing adverse variance.
In order to eliminate this crisis,
organisation can use key
performance indicator to
measure its overall
performance and evaluate
success of a company. This
method will help in measuring
overall performance which
helps in better budgeting
activity. This will reduce the
credit management of an
organisation.

(Usenko and et. al., 2018)
M4: Management accounting lead to organisation to financial success
Organisations today faces a lot of financial crisis and problems and it is very important
for an enterprise to eliminate these problems in order to smooth running of its business. For
preventing Oshidi PLC from these financial crises, it can use various management accounting
techniques like key performance indicator, benchmark, variance and so on. These tools will help
this enterprise to become successful financially and make it more stronger. Management
accounting can help an enterprise to know its performance and evaluate the same. It will also
help it to monitor, control, analyse and measure overall activities of an enterprise and to achieve
success.
D3: Evaluation of planning tools and its significance in organisational success
Planning tools plays an vital role in eliminating financial problems of an enterprise by
guiding actions of companies. Certain planning tools like cash budget, zero base budget, master
budget, flexible budget, etc. helps the organisation in maintaining a budget and increasing overall
productivity and profitability of an enterprise (Adler, 2018). Cash budget helps an enterprise to
check if it has enough cash available to operate its activities and on that basis company run its
operations. Zero base budgeting helps an enterprise to develop strategic decision in order to
enhance if it is able to perform operational activities in an effective manner.
CONCLUSION
For the above assignment it can be summarised that ,there are various techniques and
tools of management accounting that facilitates easy and better decision making. Many types of
reports are also there that assist recording and presentation of financial data used by different
stakeholders. Importance of marginal costing and absorption costing in preparation of income
statement is also understood through this project. Planning tools like cash budget and master
budget are very effective for budgetary control of an organisation. At last conclusion can be
made about the vital role of management accounting techniques like variance analysis and
benchmarking plays in solution of financial problem.

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