DATA INFORMATION;

=

100

Debt equity ratio This measures the proportion of non owner supplied funds to owner's contribution to the company. A company is highly geared if the debt equity ratio is greater than 100%.

=

Times interest cover

This shows number of times earnings by a company cover its current payments. The higher the ratio, the lower the gearing position and thus the lower the financial risk.Times

interest

cover

=Earnings

before

interest

and

tax

+ Depreciation

3. PROFITABILITY RATIOS

Return on capital employed (ROCE) This measures the efficiency with which a company uses long term funds or permanent assets to generate returns to shareholders.ROCE =Proit

before

interest

and

tax

or

operating

proit

Capital employed consists of shareholders funds (ordinary shar e capital, preference share capital, share premium and retained earnings) and long term debts. Capital employed can also be calculated as fixed assets plus net working capital. 221S T U D Y T E X T Gross profit margin This ratio shows how well cost of production has been controlled in relation to distribution and administration costs.

QUESTIONS

1.in managerial accounting ,elaborate on job costing and how it is a key component when handling work parameters of costs

2. Contemplate and explain how batch costing achieves inclusivity when dealing with various costs in managerial accounting

3.when and why is process costing more applicable than other means of handling material cost in managerial accounting?

4. explain on the introductory part of the Customer Profitability Analysis. (CPA)in managerial accounting

5. elaborate on the engineering methods as applicable in managerial accounting to sum total the costs

6.provide and generate a proper order of events that try to explain the account analysis phenomenon of cost determination in managerial accounting

7.propose the terming for the selection of cost drive

8.what is your interpretation of theLogical relationship tests in cost determination for the managerial accountants?

9.explain briefly on the . Standard error of estimate (Se) for the rule of thumb in managerial accounting applications

10.propose the meaning for the Std error of the slope (Sb) in the dynamics of managerial accounting