UJJWAL DINGLIWAL

6504
MA Assignment

Manageuntnt info
ACCeunhing is Tua pesedtation o accouhin
Sucn a wau as
taisist n e mAnapmlt i crethon
Pou & da to da opeations oan undestakiad

teuh niqua o accountiri is o eetrtninpoftana ast

co s in t u wos naaly unienua wdium availabla for
t h xpresion o) acts ,5o that fats o qreat divelsit av
be pesenked i t h Saw pichu i s not tns
ProduutHio a tn pichus that is a tanction ot mansgemat,
but a use o Thn.
Manasmt nsechs Ino fot bette dLelston- malung andd
ekeuives ua colestion proetation q suuhintostnatbn
Conls varthun t aa o managemirdt accountin

Tus accourtn9 inlo Shou lo LLorolu

presente
presente
f t fo Twm0 o Apo ks at Sulh frequntintevalA , as du
manannt may a t
TuL po skt prent a sysitmatie vic o t past
Plnts ,as uell as an analyical Sua q c elononuc
trends
Suth polts a mainy Suggeshive in approau and olata
Contuind in qul up-to -dake. Tu acio t i n g
data tuus supplied providL T inkofation ba asi o o acion

ue qua o ino rnathon so SuPr ed depends upo it

wenemi tD managmt inn deu'sion making

First,
a ansis o Tu wkoe nmanugeja proe4% is
moroujh
mad men tua i Aquire& f r eaun U a iS exp lwres
inAmA
inally a l tue inormmahon a t anaysis
,
o} alteanahves
into co nboleathio , betoY aMuiny at a manajemet
stalen
dusion
 Accouting nonnstion hAs no lnd in ite tisa mean
t a n end
As its basiu ide isto See h managentud , its fotm
endnty a all dided by ma nagerial d s

Tuusore ,accounting auds tua managemsyt y providing

he hinanua and onomi
uanhiatine normthonn on

oell lacing o t eteRpnse

+ o u d be app ropnake if we calle managemiit

acco uvting an Enkaprsa Eo nomics. ts sope extend
to tha Une o certuin molihn Sppish ated
teuh
mannguua
niqns In andlsing & Intaprbting opeahive Jata
2 to t establis hmt o a Co mmanCahon nahwo for
hnanual epouking at all manageia wels a
ordwsahbn.

As a monageA o an oganiscko n, the is a qrat kusponsi blliku

For oleusion maluing. ws is whe Monage mtnt accounkanks

hilp managenlut
SowL lpovtant funohiona incud
. Settig hoals - Helps set geals for me Coufana ,dept
Or ThePret in quustion. + involves

mahing changes to emul pryitubibhy

motivake employees buoads thes
oals
2 Facilitutng Managemet- Psooua ink
messay for marag
Cortol to gain a beter senH o} ontnl ovel
ultimate Succs er
faiuu o t ertiey.
 Accouvants waaa t peotnnante o Cauh eusines
attivity&thin Conpam them uatn fhe plannd o ne. 1
Problws a m diutet, gmt n olttidh unat step
Shouls b takun to negain Conk rol

3. Makin Plom- Plomning foi fctua ypmoduting Mpoit

oouumvk in diul, moR othan tingnuial
& dleiions acCwuntants h o e to,

Tui hols htun obtrun a vauety o i e 4ive

tet qoalu4
manage m t thu ammumhon
mak dltuud plona.
hoy need to

hey abo Look at had pactiaulan deueions miqt

t th organigathion u at acCordingy .

. Solving Probumd-Onik tinanual attounting. ohe fous is

on pat e histurit upunts, manngemt auout artz
o o ak an organisati ovs achal peap fmana velu

it futu qoals. uis allwwos manageR to joleatifu

Prolwn awas at as pe thom.
w o 3upbed mgmatountants is wedd
tD Sola Compux probnns wwh ads to
leecA gexvices fution
5Coordination- mgt actounthing ao invo wes integeation o
vaulouws aoset dk an orgs o0 Ak to Haciltte
ue povpa aehieemL a goals .
uis guies ecelllnt coordinotiom b/w vauons
ag peut o an oganisathon i pnduution, Sales
pelso nnd ,inana 4 s
onh. uis is achievea
Vi Hu ppaaton o budgt 4 pewanca
pots by Managemen acuwutants.
 TemsS Basis Tota Produion Depalknntut Sexvia Depatme,t
A
Y_
lnoliret mateia 120, 0oo 20,00 0
30,000 4o,o00 20,000 lo, o00b
ndi reuk Labou 20,000 So, ooo
4o,000 80, 000
yo,o0o 30, 000

Supritendst Salay 80, 000 80,c0D

Powe 1,80, 000 5,Soo Go,000 uS o0o 22 Sod
(7:3:C3)
P n an Rakes Area 1S,000 11000
7S,ooo 2100 0

(22:2015ILA 4, ooo
suana 10,000 2, 0
Capitn Valn 34, 000 8,000 2,Odo

e6:52) 4,000
meals No 6py6o,o00o 24,000 6,00D
t2,000 4,000
G7 2:32)|
DepLuation Capita Valu 3,60,poo 8o,ooo 0,0oo o0,000o 2o,oD yo ooo
(4:6S11)
Tot a pa pimay
ist ibvtion
CRe-appoAhawyt o
Sevia dlapt. cort 1. 11,51,0o o |2-34,soo306,000|34,0oo12,50 |94 o00
 Basis Totr A C X
Depat n k x 3.32:2 1225o 36 750 36750 24S00 (12250) 24500
Depatmnt y S: 8.S 2 29625 29625 l8so (1850o)
18 Soo u7oo

Depatntt X
3 3 2:2 1850 3SSS 3SSS 2370 (18So) 2370
Bepauttut y
S:852 2370 S93 q48 237 (237
Depaltmtnk x 332: 2| 2.37 7 (37) 47
Depatnnlnt y S:8S2 18
2 S
|(n)
Dep atmink X 3:3 2 2 (S)

Tot as pel stendosy

dustibution.
103 394,711 us,148
|305,
Final tdtal oHS O Proolution dap t ahel Al-appovHionmtut
Dept T305,1o&
31 4,744

Tota
Totl awuount elisti buted froma seAvia dspt
Det 71,31,521
120,18
Aus
 eC Lt Comfqny
Ca Bdgct
for Quutes nding 3Dec
Partiawla Octo loeh Novembea DecenbeaA.

Opnin Casn Balana 8 000 18360

Acl: esimated Recalpts -

Cas sal 4600 So00 6ooo

Sall op vehitle (Adu) 20,000
Coleatiofrnm olubtos (wN S)|36,Aso
31,60043,200
Tot Cash (A)
49,S00563Po 8756o

| s s . fstHaake od ash paywrts.

Crcoitors 20,400 20, 0 00
19,600
wages (uwN 1) 71L0 8320
Oveahaols (wN )
macuine indtull meud 5 000 So0 So0o
Prckoan biviokend 30,00 0

lntom Tax (Advance) 5,000

Total Cash Paymnt (B)
37,72038,020 73,280
Casu Balna (A -B) 780 18360
closin

WN

Calwltion ok wagea-
oco bea ( E x 7 6 0 + x800o) = z 712o

Novewbex (x sooo) +(xo o 332o

Dedaunbe|x 310) + ( x toe) = T 888o.
 Calliou o otS
Octobe
(x120o) +x 60o -zutoo
NDUeoe = x6oo)+ (!xudoo) = TU7do
bunba = (xo) + ( x soo) - 74100

3. Casn Colected fonr Deksto rs-

August SepttumbeA octo bel Nole Dubes
Cas Saas | lo-.) y2oo 600 Sooo Gooo
Cyedt Salus(10-1.) 36 0oo 7Rod Sy oDO

Codadi oun
sMocth So 8900 20700 22S00
18000 8 oo 20700
month So.
Tot 36 00 31600
. Peioo Gedt is 2 morls,1 s pagwtst o Aus t wiu
e maole in Octo ben & 6o on.
A Mateial Vaances
S lo kg x 28So 2Soo ka
SP 8:S
AP Z 288o0o T8
3600d

AR
32oo ka
alao, SM A

SPx Sa SPx Sm SPx AR APx A

8.5X 28Soo 8S X342-00| 8:SX34200 X 342200

242,25o=2,0oo 2,40,700 2,73,6oo

C)mateia Cost vajane (mev)
D- (SPxsa) -(AfxAa)
=242,2So -213,60o
B1,350(A)
b) mateel Pria vasjana (MPV)
- (SPxA@) (APxAa)
-

2 10, 7o0 27 3,6oo

7,100 (F
maeial Dsag Vajiana ( mUv)
O- =
SPxs®)-( PxAa)
242,2so - 210,7 o0

u&,u50 (A
Veication MMCV =MPV +mUV
17,10o (F) + U&,4So(A)
31,350(A)
 Labon Valyantes
SP 6
ST= 9 S x18So = 12S houls
AT= ATw= ATp SM= 77So houls

Af=5031S
7750 =z 6:5
ao SM AT

SR ST SR x SM SRx ATw SRx ATP ARATP

6X112S 6X71so 6x 77So 6x77So GSX 77So
=42,7So -46, Soo 44,s00 = 6 So0=
So,37S
Labo Cost vasiana (Lev)
=
D-= (SR KST) -(ARX ATP
27So- 50, 31S
7,62s(A)

e abou Rat Vas-ian ca (LRU)

=- = (SRx ATP) - (AR KAT)
6,So0S0,37s
2,875 A
Labou Eiden Valana (LEV)
= O-= (SRxsT)-(ARxATP)
=u2,71So-6,Soo

LeV+LEV
Vefiahon 3LV =

387s(A)+ 37So(A
762s[ A)
No t

S = Standad Quantid unts Produted

SP Standand Priu
AP Adual Pria
A==Actual Ruantidy
SM- Stqndaud Mix

SR Stanolas Rae
fot uwt
ST =
Standas Ti on

ATp= Actual Ti paiol for

wokad for
Arctual T i n
AT
AMRActua Rae. pel labou houa
sm=Sn dandMix
(A)= Adee
(F)- Favouksbla
 Pmdut Super ood Normal
BudgetedA Proolution 10,000 l0,000 0,000
Selling P na 360 310 300
Salas 8udgekcd Produution- 360q00o 31,00, ooo 3,00, D00
Xelins Pria

Jawabla Cost
+Diget Matetia
20,00,00o 18,00, 00D 100,000
CCost Pu x Budgeed U.]

+Dirtt Labou
houl x-totz uwts 1,oo, 0oo 7,00, 00o ,00,0oo
Cost peA
X Proup hous

vakial Oveheads
hrus x og Mahina 3,00, o0d50o,oo 4,80,000
Cost e No

houss X Totul Dwts

Tota VahiaHa Cost 30,0,00o 0,00, o0o23,8o,0o0

WN .Diet matevas > SufA

=
200.X 1o,000 .o0opopo
Goo I30 x 1o,ood= &po, 00co
Normal = 1so x 1o,000 IS,o0, oo o

Direu Laboum Supex = Xlo 700,00 o

7x 10,000 =

ooo = 7X/0, 00 o X 1o 7,0o, 000

=

NoYmal -
5x/0, o00 x 8 4,0o, ood
=

'Vaiaslk otts Supy Sx 6 x l0,o00 3po,odD

Good= lox 5x 10,00d
=
S,00,000
4,80,0oo
= /2x4x 10,000
=

No
1)Cort ibutton masgin per Owt
Cost pe uwt
Selling Pnu pe u t - Valiable
Salu-NC
Total n0 oL wts

Spel -
3600,00 0-30,00,00a
0,oDo

GoooGooo 3100,o0030,00,000
10,000

Ndfma 30,00,00023,o,oo 6
10,O0o

when tul mactint. opeution a tue wtinq fattors,

h tuL protabiuCan be anayed Cortnbutiow
pe mauhint hous

Cost+ Pe ut Pdut Supe Good Nofma

Selling Priu (s) 360 340 300
Dict mateua 2 oo 180
70
Diocut abo 48
Vamable OWAheaols 30 So

30d 300 238

Vaui as Cost (v)

Cont ribution (s-v) 6 6

machina houls 6

Cot ibtion feu 6o/6 uols 62/4

mathina houn
lo 8 15.5
hn dox, whn thL mauhint opeations ae te Linu tiug factor
Noral oo" 's t o best s u t e Sinca its Cotmbuton
mauhin houu isHua wost among t u thrce prvoucts.
pex
kast eommeuded sina
Goodgndi podut isthu
its Codmbution pes malwint ho past among
is he least amorg

mauhh hoh analysis s

Tus
Thus, 1he
Shpwn fo
Cowtmbution
h
pea
managenNK to LprEKnt t h eAi
Protabiuey og the the
gods o pYoduit ,aysuing
manl operahns as the liuHua 4ator. Most
Prna should begiven to prodution QNoral
ooo, Wast to t a proolution o Good gada fooo
 ProCe ss I AJu

Paiula Uwt Pacticulaus Unts

T Raud Mateual 15o0 sopoo By Nomal less 31s 10815
S175oxa1
To Dltt waqes| 0,o00 BProass . Al
1050 63,850
11x Mo S0]

To Diet 89,0006y Nonermal Loss| 75 72S

typenses C17x75
To Manfachulng 8,000
ove heaos
7Soo 02,000 7So070Lo00
Loss
Cost pe uwt o Cowdekd unts & abnernal
Total Cost- lealisale Valu trwm notmsh pes
lapuuts uKS No fmal loss units
7020DO - l0815 Mbnormal Loss
1500- 375 12s = 91 x1S =727s

D PyDCAss LAlc Cr
Pankiulas Uai Pauhiulas UwTs

To ProaxcI Al|70 so 6,33,8so |By Norma los 70S 28200

Cio17o6o]x 4
To dirut wnges 20,0oo B y Finishd
Stok Alc
65 To 98 00
To i c t 78,00o
ExperAes
To Manuahuing 34,6so
ovenrad
To Monof mal
an 225| 31500
Cuo X225]
215 18,000 Tans |9 48 0 00
C o t p e u unwt Ocoup lok unts a l o nor ma oss
WN 8 8 8 3 0o
916500-29200o
10 S0- 105 6345 Abnormul ain
I40 X 22S
E
31S0D
 Normal Loss Alt
Pakiculqun Oin Pai alas Uwi
To Proes, T Al375 | 10,975 | By Salun oStriap hto
To faves Al 70S 8, L00
rOsLAat
Pstes
21 |375 10,37S
L( 40y 80 1200
sty onosmel haln ht| 2125 1,000
31015 108031075
lono imal Loss Al
Paticula UnUwts Pasicula
To Proass TM 15 727s B Sale o Sc 75 217s
7s@ 21]
Los H Pojt
Byd Coshng 4 S100

7727s 7S 727S

MonormaX Cjain Ale

Pantila ir | Patialas
To Nofmal Loss Me | 22s ,000 By Proas I AlL 22s35o0
To Costig Prolt
4loute 22Sod
(Ba Fhg)
31So0
2as| 3Is0o
2.-2.5

7 q19800 m finishud stae]

Costo 67So goads
1d00 x 6000
=T 8y0,000
Cost o bo0o gooda 6750
Selling, Pria =
Cost 20) o Cost
84oo00 x |2x 8yo000
O0
8Y 00o0 + 168ooo= 1008000
Ans