MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY

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MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY Management and Cost Accounting, 6 th

MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2004 Colin Drury

Part Six: The application of quantitative methods to management accounting Chapter Twenty-six: The application

Part Six: The application of quantitative methods to management accounting Chapter Twenty-six: The application of linear programming to management accounting Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 1 a Linear programming © 2000 Colin Drury Management and Cost Accounting, 6

26. 1 a Linear programming © 2000 Colin Drury Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2004 Colin Drury

26. 1 b Example contd. © 2000 Colin Drury Management and Cost Accounting, 6

26. 1 b Example contd. © 2000 Colin Drury Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2004 Colin Drury

26. 2 Materials constraint (8 Y + 4 Z 3, 440 (When Y= 0,

26. 2 Materials constraint (8 Y + 4 Z 3, 440 (When Y= 0, Z = 860; when Z= 0, Y = 430 Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 3 Labour constraint 6 Y + 8 Z 2, 880 (When Z =

26. 3 Labour constraint 6 Y + 8 Z 2, 880 (When Z = 0, Y = 480; When Y = 0, Z =360) Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 4 Machine capacity constraint 4 Y + 6 Z 2, 760 (When Z

26. 4 Machine capacity constraint 4 Y + 6 Z 2, 760 (When Z = 0, Y = 690; when y = 0, Z = 460) Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 5 Sales limitation Y 420 Management and Cost Accounting, 6 th edition, ISBN

26. 5 Sales limitation Y 420 Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 6 Optimum solution Feasible production combination = Area ABCDE Management and Cost Accounting,

26. 6 Optimum solution Feasible production combination = Area ABCDE Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 7 Optimum solution Management and Cost Accounting, 6 th edition, ISBN 1 -84480

26. 7 Optimum solution Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 8 a Simplex method Management and Cost Accounting, 6 th edition, ISBN 1

26. 8 a Simplex method Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 8 b Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN

26. 8 b Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 9 Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1

26. 9 Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 10 Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1

26. 10 Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 11 a Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN

26. 11 a Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 11 b Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN

26. 11 b Simplex method contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 12 a Capital rationing Management and Cost Accounting, 6 th edition, ISBN 1

26. 12 a Capital rationing Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 12 b Capital rationing contd. Management and Cost Accounting, 6 th edition, ISBN

26. 12 b Capital rationing contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 13 Capital rationing contd. Management and Cost Accounting, 6 th edition, ISBN 1

26. 13 Capital rationing contd. Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

26. 14 Assumptions underlying LP 1. Linearity 2. Divisibility of products 3. Divisibility of

26. 14 Assumptions underlying LP 1. Linearity 2. Divisibility of products 3. Divisibility of resources 4. All of the available opportunities can be included in the model 5. Assumed fixed costs are constant for the period Management and Cost Accounting, 6 th edition, ISBN 1 -84480 -028 -8 © 2000 Colin Drury © 2004 Colin Drury

MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
MANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURYMANAGEMENT AND COST ACCOUNTING SIXTH EDITION COLIN DRURY
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