Instructors Manual Mangerial Accounting DR Nikbakht

Management accounting Dr nikbakht
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130/000
(50080)+35000=75000
110/000
110/000
125/000
105500=52/500
(130500)+125/000=190/000
(75/000+52/500)=127/500
127/500<190/000
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215000 = 85/000 + y 130/000 + =
95/000
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(34/000/000 3 ) = 102/000/000
(6/000/000 3 ) = 18/000/000
(700/000 3 ) = 2/100/000
)(800/000 36 ) = (28/800/000
73/200/000

)(350/000 36 ) = (12/600/000
60/600/000

)(400/000
(1/200/000 36 ) = 43/200/000

(350/000 36 ) = 12/600/000
75/900/000
60/200/000
3 / -
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)(102000000-75900000=26100000
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=70/000+15/000/000+27/000/000+600/000+1/500/000+300/000

600/000+700/000+10/000/000+2/000/000=57/070/000

=1/600/000+800/000+13/200/000+1/500/000=17/100/000000
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x1=100000-25000=75000 x1=75000
Y1=43000+3000=46000 Y1=46000
x2=25000-10000=15000 x2=15000
Y2=53000-43000=10000 Y2=10000
x3=75000+10000=76000 x3=76000
Y4=45000-3500=10000 Y4=10000
x5=76000+7000=83000 x5=83000
x4=83000-53000=30000 x4=30000
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10000
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10000
540000
660000
200400
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302400
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1202000
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23000 20% = 4600
23000 4600 = 18400

12000 + 38500 + 18400 = 68900

120000 105000 = 15000

15000 20% = 3000
15000 3000 = 12000

158 / 125 110000 = 48125
48125 20% = 9 / 625
48125 9625 = 38500
120000
90000
158 / 125
368 / 125
105000
67000
110/ 000
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1080 =800
8055 =4400
110 10 = 1100
110 70 = 7700
15 2 = 30
15 0 / 5 = 7 / 5
80 90 = 7200
110 120 = 13200

15 4 = 60
0 / 20 86000 = 17200 0 / 20 40000 = 8000 0 / 20 30000 = 6000

120000 (105000 + 800 + 1100 + 30 + 6000) = 70 / 70
12400
22000
97/5
31200
90000 (67000 + 4400 + 7700 + 7 / 5 + 8000) = 2 / 893
158 / 125 (110 / 000 + 7200 + 13200 + 60 + 17200) = 10 / 465
368 / 125 (282000 + 8400 + 22000 + 97 / 5 + 31200) = 24 / 428

68900 24 / 428 = 444 / 72

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(200 %10) + (200 %110 %15) + (200 %120 %20 ) +

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1,200,000,000+1,254,000,000+ 500,000,000 + 646,000,0008,000
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210,000,000
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100
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1,285,000
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11,950,000
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8,645,000
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120000
67000
15000
257000
20000
88000
25000
133000
157000
40000
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232000
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30000
20000
240000
390000
1012000
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888,88
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14,000,000
24,000,000
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32,000,000
36,000,000
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40,000,000
20,000,000
50,000,000
70,000,000
180,000,000
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)(42
- ) ( 3800 22,000
)(83/6
375/4
225/24
)(%40
)(150/16
][Year

6,160,000,000
*= 22,000
280,000

jit
)( .
:4
) ( ) (
. )
(

)(
4000000
50000
20000
) (
100000
600000

400000
C
90000

500000
300000
70000
200000
40000
80000
60000
30000
150000
10000
: A :
: B :
) ( .
: C
: D ...
][Year

11
:1
p = 5,000,000
V = 4,000,000 + 100,000= 4,100,000
FC = 600,000,000 + 25,000,000 = 625,000,000
=
995,000,000
= [1800 25,000,000 4,100,000] 625,000,000
625,000,000
= 695
5,000,000 4,100,000
= Q. P
= 695 5,000,000
3, 475,000,000
:2
= 1, 800 695 = 1,105

1,105
= %61
1, 800
)1, 800 ( 5,000,000 4,100,000

= 1/ 62
1, 800 ( 5,000,000 4,100,000) 625,000,000
) OL (
:3
G 300
G 200
%25
%75
%20
%50
1, 375,000,000
1, 375,000,000
= = 3, 235, 294,118
0/ 425
)(0/ 25 0/ 20) + (0/ 75 0/ 50
=
Q
][Year
-

G 300
G 200
=
%25 808, 823, 529
3, 235, 294,118
=
%75 2, 426, 470, 588
1, 375,000,000
= 3,928, 571, 428
)(0/ 500/ 20) + (0/ 500/ 50
:4
90,000,000
= 600
400,000 250,000
=
Q
= Q. P
= 600 400,000
240,000,000
250,000,000
90,000,000 +
1 0/ 20
=
2, 684
150,000
= Q. P
= 2, 684 400,000
1,073, 600,000
:5
) ( . :
-
-
-
= 40,000 25,000 =15,000

455,000,000
; 29, 667
40,000 25,000
=Q
Q. P = 29, 667 40,000 = 1,186, 680,000

455,000,000 + 250,000,000
= 47,000
15,000
][Year

250,000,000
455,000,000 +
1 0/15
=
49,942
15,000
= 49,942 40,000
1,997, 680,000
49,942 ( 40,000 25,000) 749,130,000

=
; 2 / 54
49,942 ( 40,000 25,000) 294,130,000
) ( P
) ( V
1/1 40,000
)1/1 ( 25,000
15,000
44,000
4,000
)(27, 500
)(2500
16, 500
1, 500
=
) ( OL
1500 )
(.
:6
V = 26,000 = 60,000,000 + 40,000,000 + 20,000,000 + 10,000,000 = 130,000,000

= 30,000,000 + 15,000,000 = 45,000,000
45,000,000
= 3, 600
38, 500 26,000
45,000,000 + 18,000,000
= 4, 500
40,000 26,000
] 45,000,000 + [ %20 5,000 P

P 26,000
=
Q
= 5,000
5,000P 130,000,000 =45,000,000 + 1,000P

4,000P = 175,000,000
P = 43, 750
[Year]
85
77
70
(64/55) (59/9) (56)
20/45
TC
= FC + %VC ( TR )
= FC + %VC ( 70)
59 / 9 56
56
0/ 55
=
59 =
/ 9 FC + %VC ( 77 )
77 70
=
=
Q
70 38 / 5
= 0/ 45
70
17 / 5
= 38 / 89
0/ 45
[= 79 0/ 45] 17 / 5 =
1/05
Q=
17 / 5 10/05
; 37
0/ 45
17/1
14
.
-
-
-
-
-
][Year

10
:1
.
.
JIT
.1 .
.3 .
.5 .
.2 .
.4 .
.6 .
.7 .
:2
.
.
.
.
.1
.2 .
.3
.1
.2
.3
.4
.5
.6
.7
][Year
:
.1 .
.2 .
.3 .
:3
1 .
:4
JIT .
. 3 .
:
.1 .
.2 .
.3 .
jit
.
:5
.
.
. :

:6
][Year
.1
.2
.3
.4
.5
.6
.7
.8 .
.
.
:7
JIT .
.
:
.
: .

.
:8
- 1 : :

- 2 : :

][Year
:9
) (4 .
][Year

11
:1
.
:2
.
:3
)( ) (
TR = TC
PQ
= FC + VC
:4
. -
. . -
:5
) (

)
(.
= P VC
=
:6
=
=
][Year

. .
:7
)(
)(
:8
. )
( ) (

.
:9
) ( OL ) EBIT (
)Q(P V
Q ( P V ) FC
= ) OL (
CVP OL
.
:10
][Year
)( .
.
OL .

Instructors Manual Mangerial Accounting DR Nikbakht

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Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

215000 = 85/000 + y 130/000 + =

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

120000 105000 = 15000

Management accounting Dr nikbakht

110 120 = 13200

0 / 20 86000 = 17200 0 / 20 40000 = 8000 0 / 20 30000 = 6000

90000 (67000 + 4400 + 7700 + 7 / 5 + 8000) = 2 / 893

158 / 125 (110 / 000 + 7200 + 13200 + 60 + 17200) = 10 / 465

368 / 125 (282000 + 8400 + 22000 + 97 / 5 + 31200) = 24 / 428

68900 24 / 428 = 444 / 72

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

Management accounting Dr nikbakht

= ( 250 10000 ) + 2500000 = 5000000