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Management Accounting Assignment Sample - Instant Assignment Help

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Management Accounting Assignment Sample - Instant Assignment Help

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  1. MANAGEMENT ACCOUNTING TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  2. TABLE OF CONTENTS INTRODUCTION...........................................................................................................................3 TASK 1............................................................................................................................................3 1.1...........................................................................................................................................3 1.2...........................................................................................................................................4 1.3...........................................................................................................................................5 1.4...........................................................................................................................................6 TASK 2............................................................................................................................................7 2.1...........................................................................................................................................7 2.2...........................................................................................................................................9 2.3...........................................................................................................................................9 TASK 3............................................................................................................................................9 3.1...........................................................................................................................................9 3.2.........................................................................................................................................10 3.3.........................................................................................................................................10 3.4.........................................................................................................................................11 TASK 4..........................................................................................................................................14 4.1.........................................................................................................................................14 4.2.........................................................................................................................................16 4.3.........................................................................................................................................16 CONCLUSION..............................................................................................................................17 REFERENCES..............................................................................................................................18 TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  3. INTRODUCTION The aim of this study is to determine and use the cost information for budgeting and forecasting purposes within the management of firm. In such globalization era, organizations are working in a very competitive and regularly changing environment where decision making is very crucial in order to become profitable. Therefore, gaining crucial information regarding finance helps managers to interpret and analyze the information effectively. Furthermore, it also helps scholars to assess the confidence regarding applying, analyzing and evaluating management and cost information (Kaplan and Atkinson, 2015). THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT AT BEST PRICE CONTACT US: TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com In the current study, the importance and significance of management accounting has been done in reference to Jeffrey and Son's. It is a manufacturing organization that produces very popular brand product named Exquisite. Also, business has different departments such as service and production. Here, Jeffrey and Son's is required to consider different cost classifications in regard to make effective decision making so that best results can be attained. Report also focuses upon different techniques that assists in minimizing the cost, improving business incomes and undertaking effective business decisions (Kokubu and et. al., 2009). Also, different techniques such as budgeting, cost allocation and variance analysis will be analyzed in order to make better decision making. TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  4. TASK 1 1.1 Following are the different types of cost classification-  Element- Different type of cost elements are there such as material, labor and overhead. Direct material for Jeffrey and Sons is the cost of purchasing raw material in order to produce products and services. While, direct labor involves the expenditures that need to be paid for wages to the employees. For example, expenditures incurred on tools and consumables are related to direct expenses (Lord, 2007).  Function- Here, function can be classified to production or factory, administrating and selling and distribution expenses. However, in factory overhead, it involves both productive and unproductive salaries, factory rent and lighting expenses. Jeffrey and Sons involves all the production expenses within the manufacturing process. For example, factory rent, employee wages etc. are not directly related to production within business and thus cannot be charged to the specific product (VanDerbeck, 2012).  Nature- it involves direct and indirect cost. Direct cost involves cost of raw material, wages of labor and cost of purchasing tools and equipment. While, indirect cost cannot be specified to a particular cost object. For example, postage, advertisement, marketing and lighting expenses. 1. Behavior- Here, it involves fixed, variable and semi-variable cost. Fixed cost involves building rent, insurance and depreciation. While, variable cost is directly related to production and changes accordingly. For instance, raw material and labor wages. Furthermore, semi-variable cost remains constant up to a certain quantity of production and thus gets changed as the production changes. It involves electricity bill (Lazaridis, and Tryfonidis, 2006). 1.2 Developing cost sheet helps in determining the total cost and per unit cost of the job. Following is the job cost sheet developed for Jeffrey and Son's job no. 444 for 200 units- Job cost sheet for Job no. 444 Particulars Total cost TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  5. Direct material Direct Labor Fixed production overhead variable production overhead Total cost Unit cost 40000 54000 24000 36000 154000 770 Working note- Direct material = 50kg*200 units* 4£ per kg= £40000 Direct labour cost Labour hours = 30 hours per unit*200 Units* 9£ per hour = £54000 Fixed overhead calculation = Total fixed production expense/Total budgeted labour hours*Labour hours for job = 80000£/20000 hours* 6000 hours = £24000 Variable production overhead calculation = 6£ per hour * 6000 hours = £36000 Cost per unit = Total cost/ number of units = 154000£/200 Units = £770 cost per unit 1.3 a) Servic e Produ depart ction Machi ment Maint Basis of Machine X ne Y Assembl Stores enance allocation (£) (£) 99500. y 1 (£) (£) (£) Total 362000 Indirect wages and supervision Indirect material Given Given 100000.00 100000.00 92500.00 10000 60000 10000 40000.00 4000 00 .00 9000 253000 TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  6. 0.00 .00 50000. light and heating Area occupied 10000 5000 10000. 15000 15000 30000. 5000 10000. 00 100000 Rent Area occupied Book value of 20000.00 00 30000.00 00 00 .00 insurance and 4966.8 15000. machinery machinery Book value of 7947.02 9 993.38 496.69 596.03 4966.8 00 49668. 5960.2 150000 depreciation Insurance of machinery 79470.2 87 9933.77 9 6 .00 2500.0 7500.0 2500.0 25000. building salaries of work Area occupied No. of 5000.00 0 7500.00 0 0 00 16000. 8000.0 8000.0 80000. management employees 24000.00 00 24000.00 0 0 00 28763 103500 Total 346417 6 219927 79964 101056 0 b) Machine shop Machine shop X(£) Y(£) Assembly(£) Total(£) Primary distribution 346417 39982 48506.88 434905.88 287636 29987 32337.92 349960.92 219927 9995 20211.2 250133.2 Store 79964 101056 Maintenance Total cost c) Overhead absorption rate for each of the production department X, Y and assembly using machine hours Overhead absorption rate = Total overhead/ machine hours Overhead absorption rate for department X = 434905.88£/80000 = £5.44 Overhead absorption rate for department Y = 349960.92£/60000 =£5.83 Overhead absorption rate for Assembly TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  7. = 250133.2£/10000 = £25.01 d) Calculation of the overhead charge to the product Total overhead cost = (0.8*5.44£) + (5.83 * 0.6) + (25.01£*0.1) 4.35£ + 3.50£ + 2.50£ = £10.35 Calculation of total cost = Material cost+ labour cost + Overhead cost = 8£ + 15£ + (0.8*5.44£) + (5.83 * 0.6) + (25.01£*0.1) = £33.35 1.4 Calculation of overhead absorption rates = Total overhead/ total labour hours Machine X = 434905.88£ /200000 Labour hours = £2.17 Machine Y = 349960.92£/150000 labour hours = £2.33 Assembly = 250133.2£/200000 labour hours = £1.25 Total overhead cost = (2.17£*2) + (1.5*2.33£) + (1*1.25£) 4.34£ + 3.50£ + 1.25£ = £9.09 Total product cost = Material + Labour + Overhead = 8£ + 15£ + 9.09£ = £32.09 THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT AT BEST PRICE CONTACT US: TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com Differences of the unit cost- Through using the machine hours it can be assessed that the overhead cost for Machine X, Machine Y and Assembly are £5.44, £5.83 and £25.01. While, undertaking labor hour operation basis overhead cost for all the production departments are £2.14, £2.3 and £1.25. On the other hand, total overhead cost charged to the product under the machine hour and labor hour basis are £10.35 and £9.09. Therefore, it can be assessed that the total product cost is £33.35 and £32.09. However, it is high in case of using machine hour on an TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  8. appropriate basis. For instance, at the time when Jeffrey and Sons uses labor hour basis the product cost get changed to £32.09 which is comparatively lower than the machine hour basis. Therefore, it can be stated that this is comparatively a good basis of apportionment. TASK 2 2.1 According to the scenario, cost sheet has been developed for Jeffrey and Sons Ltd. i.e. for 1900 units in regard to identify the total cost and cost per unit. Also, variance analysis is required to be done through assessing the difference among the actual figures and budgeted. Budgeted Output ( 2000 Units) Per unit cost 12 9 Actual Output ( 1900 Units) Per unit cost 12 10 Particular Material Labour Fixed Overhead Electricity Maintenance Total Total cost 24000 18000 15000 8000 5000 70000 Total cost 22800 19000 15000 7625 4800 69225 35 36.43 Necessary Working Note: Material cost = 24000£/2000Units *1900 units = £22800 Labour cost 10£ per unit * 1900 Units = £19000 Electricity is semi variable cost Variable cost per unit = 8000£ - 5000£/2000 Units -1200 Units = 3000£/800 Units = 3.75 per unit Fixed charges = 8000£ - (3.75£*2000 Units) = £500 Variable electricity charges = 3.75£*1900 Units = £7125 Total electricity charges = 7125£ + 500£ = £7625 Maintenance cost = 5000£ - (1000£/500 units*100 Units) = £4800 Cost per unit = 69225£/1900 Units = £36.43 TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  9. Variance Analysis: The variances are calculates as under: Particular Material Labour Fixed Overhead Electricity Maintenance Total Budgeted cost 24000 18000 15000 8000 5000 70000 Actual cost 22800 19000 15000 7625 4800 69225 Variance 1200 -1000 0 375 200 775 Evaluation- Material variance helps in assessing that the company is required to bear lower the cost as compared to the budgeted cost. Therefore, the material price variance is 0 as the price of material remains the same i.e. £12 per unit. Also, the labor cost has been enhanced due to higher labor rate to £10 per unit. While, the cost of electricity is declining to £7625. Hence, it can be articulated that labor cost variance, material cost variance and labor rate variance influences in negative aspect to the firm. Also, it influences the profitability of firm up to a great extent. Therefore, it is crucial for the management to identify different solutions so that they can minimize all these negative aspects (Peasnell, Pope and Young, 2005). 2.2 There are varied type of performance indicators used by Jeffrey and Sons in regard to determine the potential improvements in business. One of the crucial tool is business sales means higher the sales indicates improved performance and vice versa. Through improving the business sales, profitability can be improved. Furthermore, business profitability is another tool that states that higher the business profits shows increased performance and vice versa (Scapens, 2006). Also, it is essential for every business to prepare financial statements so that best results can be attained. Further, business is required to reduce the waiting time for customers in order to receive best products and services and thus potential improvement can be attained. It also helps in increasing the market share and profitability of business. Thus, Jeffrey and Sons is required to enhance the performance by maximum utilization of resources and attain high sales, profitability and customer satisfaction (Cole, 2012). TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  10. 2.3 It is crucial for each and every business to minimize cost and thus attain organizational goals. Therefore, it is essential for Jeffrey and Sons to achieve high yield. However, by using updated technology it helps firm to minimize the cost of business and utilize all the resources and also recycle the waste and scrap. Also, Jeffrey and Sons is required to assess the different sources at which material is available at cheaper rates but should not affect the quality of products (Cooper, 2011). Moreover, employing skilled labor enhances the wage rates for business. However, value of business can be enhanced through paying good return to the shareholders of Jeffrey and Sons. Further, competitive advantage can be gained through delivering wide range of products and services to the clients at affordable prices. Thus, providing best quality products enhances the brand image of firm in market. Further, in order to improve the quality of firm it is essential for Jeffrey and Sons to use good quality raw material. Thus, all such factors helps Jeffrey and Sons to increase their productivity and attain positive results (Healy and Palepu, 2007). THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT AT BEST PRICE CONTACT US: TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com TASK 3 3.1 Budgeting process- Main purpose of preparing the budget by Jeffrey and Sons is to determine the differences among budgeted and actual figures. It helps in determining the variance and overcoming the adverse variance that creates negative impact upon the performance of business. Therefore, management of firm is required to take appropriate decisions and allocates the resources effectively. Also, through preparing budget it helps in controlling the cost of Jeffrey and Sons in which expenditure can be controlled and monitor them. There are different types of TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  11. budget such as sales, purchase, production and cash budget. Main purpose of preparing such budget is to take effectual decisions and control the cost (Lasher, 2010). Nature of budgeting process- Here, the budget holders of Jeffrey and Sons are required to eliminate the cash inflows and outflows. Within the cash inflows, organization is required to forecast the sales and other operation incomes. While, the cash outflows need to be forecasted through considering the Jeffrey and Sons expenditures on purchase and operational expenditure such as labor wag, salary of employees and other capital expenditure requirements. Therefore, it is essential for the manager of business to maintain the cash balance by deducting the total cash payments from the total cash inflows (Ilter, 2014). Thus, the cash balance left with Jeffrey and Sons should be added to the cash balance at the end of the period. 3.2 Here, incremental budgeting system has been followed by Jeffrey and Sons in regard to prepare its budget. Therefore, it has been suggested to business that they should undertake zero based budgeting system in order to overcome the limitation of incremental budgeting system. Further, zero based budgeting system possess varied advantages that each period budget is prepared through considering the changes in the market. Therefore, it is essential for the management to determine the business operation that need to be taken place in the future course of time (Jin, 2012). Thus, it helps in allocating all the cash inflows to different activities as per the requirement of business. With the help of this, optimum utilization of resources can be carried out and thus enhances the profitability of firm. It also helps in minimizing the cost of firm in market and attain high profits and growth (Whitecotton, Libby and Phillips, 2013). 3.3 Production budget- It has been developed in order to assess the quantity of the product which has been produced by business. Following is the production budget for Jeffrey and Sons- Sales 105000 11000 94000 13500 107500 90000 13500 76500 15750 92250 105000 15750 89250 16500 105750 Less: Op. Stock Add: Closing stock Total Production TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  12. Working Note: Closing stock = It is required equal to 15% of the next year sales July = 90000 Units*15% = 13500 Units August: 105000Units*15% = 15750 September: 110000Units *15% = 16500 Units Material Purchase Budget: It is developed in regard to assess the quantity of material which is required to produce the desired quantity of finished products. Material Require (2 per kg) Less- Opening stock Total Add- Closing stock Purchase 215000 52000 163000 46125 209125 184500 45000 139500 52875 191250 211500 52500 159000 54250 212875 Working note: Material requirement = Production * material required per unit July = 107500 * 2 = 215000 Kg August = 92250 * 2 = 184500 kg September = 105750 * 2 = 211500 kg Closing Stock = It is required to 25% of the next month requirements. July = 92250 Units*2 Kg*25% = 46125 Kg August = 105750 units*2kg *25% = 52875 Kg September = 108500 Units*2Kg*25% = 54250 Kg 3.4 Cash budget- It can be stated that developing cash budget helps in combining all the estimated or forecasted cash inflows and outflows for the future course of action. Following is the cash budget for Jeffrey and Sons- Particular Cash balance Cash Receipts Cash sales Total cash Income Cash Expenditures Material Purchase TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com July 16000 August 44031 September 67993 900000 916000 821250 865281 864000 931993 365969 334688 372531 ASSIGNMENT HELP UK

  13. Direct wages Variable overhead Fixed Overhead Total cash expenses 322500 108500 75000 871969 276750 98350 87500 797288 317250 100350 87500 877631 Cash balance 44031 67993 54362 Working note: Sales May 95000 9 855000 June 110000 9 990000 July 105000 9 945000 August 90000 9 810000 September 105000 9 945000 Sales units Sales prices Total sales 60% in the same month 25% in the 513000 594000 567000 486000 567000 following month 213750 247500 236250 202500 236250 10% after two months 5% bad debs 85500 42750 99000 49500 94500 47250 81000 40500 94500 47250 Sales for the months of July, August and September July 567000 247500 85500 900000 August 486000 236250 99000 821250 September 567000 202500 94500 864000 60% of the monthly sales 25% of previous sales 10% of Sales before two months Total Purchase of raw material July = 209125 kg * 1.75 = 365969 August = 191250 kg * 1.75 = 334688 September = 212875 kg * 1.75 = 372531 Labour expenditure July = 107500 * 3 = 322500 August = 92250 * 3 = 276750 TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  14. September = 105750 * 3 = 317250 Variable overhead June 110000 July 107500 August 92250 September 105750 Units Variable cost per unit 1 1 1 1 Total variable overhead 60% in the same 110000 107500 92250 105750 month 66000 64500 55350 63450 40% in the next month 44000 43000 36900 42300 Variable overhead July August September 60% of the monthly overhead 64500 55350 63450 40% of the previous year overhead Total variable 44000 43000 36900 overhead 108500 98350 100350 It can be concluded from the cash budget that within all the subsequent months, Jeffrey and Sons owns positive cash balance at the end of the period. TASK 4 4.1 Following is the calculation of budgeted cost for 4000 units which is as follows- Particular Sales (A) Material Labour Fixed Overhead Total Cost (B) Profit (A - B) Per unit cost 4 0.96 0.8 Budgeted 16000 3840 3200 4800 11840 4160 2.96 1.04 TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  15. Working Note: Sales = 4000 * £4 = £16000 Material cost = 0.4kg*£2.40*4000 = £3840 Labour cost = £8*6/60*4000 = £3200 Fixed overhead = £4800 THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT AT BEST PRICE CONTACT US: TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com Calculation of variance Particular Sales Material Labour Fixed overhead Profit Budgeted 16000 3840 3200 4800 4160 Fixed 14000 3360 2800 4800 3040 Actual 13820 3420 2690 4900 2810 Sales variance Particulars Variance Sales volume variance ( 4160 - 3040) 1120 (A) Sales price variance ( 14000 - 13820) 180 (A) Particulars Formula Calculation Net variance Material price AQ*(SP-AP) 1425(2.4£ - 2.4£) Zero variance Material usage (SQ-AQ)*SP [( 3500 *0.4)-(1425)* 60(Adverse) TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  16. variance (2.40)] Total 60 (Adverse) The labour variance Particulars Formula Variance Net variance Labour rate variance (SR-AR)*SH [(8£-7.8£)*350] 70 (f) Labour efficiency (SH-AH)*SR [(3500*0.1)-(345)]*8£ 40(f) variance Fixed overhead variance Particulars Variance Net variance Budgeted fixed 4800 production overhead Actual fixed overhead 4900 Fixed overhead Budgeted -Actual 4800 - 4900 100 (A) expenditure variance Possible causes and corrective actions- It can be evaluated from the stated sales amount that there is negative variance to £2180. While, the possible causes may be decreasing the per unit sales to £3.94. On the other hand, the total sales volume also get declined to 3500 units. However, the organization has been advised that they should purchase material from the other sources at lower prices. While, the labor and overhead variance arrived to £510 and £(100). Main reason behind the labor cost variance is that the decided labor hour is 400 per unit. While, the actual labor hour takes place for 345 hours (Mongiello, 2015). Also, the budgeted and actual labor rate is £8 and £7.8. Hence, in regard to overcome such variances, it is crucial for firm to enhance the efficiency of labor. 4.2 Particular Sales Material labour TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com Per unit Budgeted(4000 Units) 4 0.96 0.8 Per unit 3.94 0.97 0.77 Actual(3500) 13820 3420 2690 Variance -2180 420 510 16000 3840 3200 ASSIGNMENT HELP UK

  17. Fixed Overhead Total Operating 4800 11840 4900 11010 -100 830 2.96 3.14 profit 1.04 4160 0.8 2810 1350 4.3 In every business enterprise there are different departments that carries out its operations. As per the present scenario, there are three crucial department i.e. purchase, sales and production department that helps in taking effectual decisions by using these variances. It is essential for the purchase department to clearly assess the quantity and rate of required raw materials. Further, sales department is required to attain the sales targets in both units as well as in value terms. Here, Jeffrey and Sons Ltd is not able to meet the budgeted values (Manage multiple investigation types across the organisation from a wide variety of sources. 2014). Therefore, it is crucial for the department to assess the reason behind that. However, in regard to overcome such variances it is essential for business to make effective marketing plans. At the end, production department is required to analyze the production of adequate amount of quantity according to the market requirement. As per the Jeffrey and Sons cost has been enhanced due to high labor charges, high purchase of raw material and other operating expenditures. However, Jeffrey and Sons assesses that the profits declines from the set budgeted targets (Zimmerman and Yahya- Zadeh, 2011). Furthermore, higher the product cost and lower the sales prices results in lower the profit per unit from 1.04£ to 0.8£. CONCLUSION From the report it can be stated that it is essential for management of firm to determine the budget and cost so that effective financial decisions can be made. Also, in such competitive era, it is crucial for businesses to analyze the financial position by minimizing the cost and expenses and thus improve the performance of firm. TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  18. REFERENCES Books and Journals Cole, V., 2012. The uniformity-flexibility dilemma when comparing financial statements: Views of auditors, analysts and other users. Journal of Accounting and Information Management. 20(2). pp.114-141. Cooper, W. E., 2011. Determinants of off-balance sheet usage in private banks. Journal of Studies in Economics and Finance. 28(4). pp.248–259. Healy, P. and Palepu, K., 2007. Business Analysis and Valuation: Using Financial Statements. 4. Cengage Learning. Ilter, C., 2014. Misrepresentation of financial statements: An accounting fraud case from Turkey. Journal of Financial Crime. 21(2). pp.215-225. Jin, J., 2012. Commercial bank credit risk management based on grey incidence analysis. Journal of Grey Systems: Theory and Application. 2(3). pp.385–394. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Kokubu, K. and et. al., 2009. Material flow cost accounting with ISO 14051. ISO Management System. 9(1). pp.15-18. Lasher, W., 2010. Practical Financial Management. Cengage Learning. Lazaridis, I. and Tryfonidis, D., 2006. Relationship between working capital management and profitability of listed companies in the Athens stock exchange. Journal of financial management and analysis. 19(1). Lord, B. R., 2007. Strategic management accounting. Issues in Management Accounting. 3. pp.135-154. Peasnell, K. V., Pope, P. F. and Young, S., 2005. Board monitoring and earnings management: do outside directors influence abnormal accruals?. Journal of Business Finance & Accounting. 32(7 8). pp.1311-1346. ‐ Scapens, R. W., 2006. Understanding management accounting practices: A personal journey. The British Accounting Review. 38(1). pp.1-30. VanDerbeck, E., 2012. Principles of cost accounting. Cengage Learning. Whitecotton, S., Libby, R. and Phillips, F., 2013. Managerial accounting. McGraw-Hill Higher Education. TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

  19. Zimmerman, J. L. and Yahya-Zadeh, M., 2011. Accounting for decision making and control. Issues in Accounting Education. 26(1). pp.258-259. Online Manage multiple investigation types across the organisation from a wide variety of sources. 2014. [Online]. Available through: <http://www.baesystems.com/>. [Accessed on 28 January 2016]. Mongiello, M., 2015. <http://www.londoninternational.ac.uk/sites/default/files/programme_resources/lse/lse_p df/subject_guides/ac3097_ch1-3.pdf>. [Accessed on 28 January 2016]. Management accounting. [PDF]. Available through: THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT AT BEST PRICE CONTACT US: TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com TOLL-FREE NO: +44 2038681671 EMAIL: help@instantassignmenthelp.com WHATSAPP NO: +44 7999903324 WEBSITE: https://www.instantassignmenthelp.com ASSIGNMENT HELP UK

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