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This document is an exam paper for the Management Accounting Decision Making and Control course, focusing on variance analysis, performance measurement, and strategic decision-making. It includes questions on sales and material variances for a fictional company, Brit Ink Ltd, and evaluates divisional performance using Return on Investment (ROI)** and **Residual Income (RI)**. The exam also explores transfer pricing, budgeting methods, and pricing strategies, such as Life Cycle Costing and Customer Profitability Analysis. The paper challenges students to critically analyze accounting practices and recommend improvements, emphasizing real-world application and strategic thinking in management accounting.
Typology: Exams
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