Write a 7 page essay on Cost and Management Accounting.Download file to see previous pages… In 2006, Britvic sold 1.4 billion liters of soft drinks in hundreds of different flavours, shapes and size

Write a 7 page essay on Cost and Management Accounting.

Download file to see previous pages…

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Write a 7 page essay on Cost and Management Accounting.Download file to see previous pages… In 2006, Britvic sold 1.4 billion liters of soft drinks in hundreds of different flavours, shapes and size
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In 2006, Britvic sold 1.4 billion liters of soft drinks in hundreds of different flavours, shapes and sizes and delivers to over 4,000 customers and approximately 200,000 points of distribution. This explains the wide customer network of Britivic revealing the company’s excellence in production and service capabilities.

Britvic has the instilled pride to produce more soft drinks brands in its portfolio than any other UK manufacturer. This provides an insight on the effective branding strategies and promotions followed by Britivic and the effective business planning of the company’s management.

The company has approximately 2,700 employees based either at our main offices in Chelmsford and Sol hull or at one of seven factories and network of depots around the country. This portrays the human resource capability and strong local presence in the soft drinks market.

The corporate culture of Britivic provides an amicable atmosphere for all the workers who feel great working for the company.Britivic promotes excellence and initiative and encourage the employees to be passionate about our brands and their roles.

Accounting policies of Britivic

Source : Balance sheet data of Britvic (2007)


The Company recognizes its investments in subsidiaries at cost less any provisions made for impairment.

Interest bearing loans and borrowings

Borrowings are stated at proceeds received less any unamortized issue costs.

Issue costs of loans

The finance cost recognized in the profit and loss account in respect of capital instruments is allocated to periods over the terms of the instrument using the effective interest method.

Borrowing costs

]After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the effective interest method. All borrowing costs are recognized as finance costs in the profit and loss account in the period in which they are incurred.

Foreign currencies

The foreign currency transactions are recorded at the date of transaction referring the ruling rate at that instance. Foreign currency denomination of assets and liabilities will be translated on the basis of exchange rate as depicted in the balance sheet and balance sheet date will be used. All the noticeable differences are updated in the profit and loss account of balance sheet.

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New York University

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