MA公式

MA公式,希望对每一个考ACCA的人都有帮助，最后一版，我发现之前错误有点多

公式合集

• Part B
  • Free inventory P61
    • In inven+Oder on supplier - customer oder
  • Material
    • Holding cost
      • Ch*(Q/2+Inven min)
        • Q : Reoder quantity
    • Odering cost
      • Co*D/Q
        • Cost per oder * No. oder
    • Reoder
      • Reoder lvl
        • Usage(max) * Lead time(max)
      • Max lvl
        • Reoder lvl + Reoder # - (Usage min * Lead time min)
      • Min lvl Safty/Buffer inven
        • Reoder lvl - (usage AV * lead time AV)
  • Labour
    • Efficiency ratio
      • (A output * B time)/(A output* A time)
    • Capacity ratio
      • (A time/B time)
    • Idle time
      • (Idle time/Total time)*100%
    • Labour turnover
      • Replacement/（起初人数+期末人数)
  • Mark up＆margin
    • Up
      • Job(100%) + profit(20%) = selling price(120%)
    • Margin
      • Job(80%)+Profit(20%)= Selling price(100%)
    • Service
      • Total cost/Number of service unit
• Part C
  • Index
    • Laspeyre
      • Price index
      • Quantity index
    • Passche
      • Price index
      • Quantity index
    • Fisher index = (L*P)^(1/2)
  • MC
    • Contribution = Sales - VCS(Variable cost of sales)
    • Profit = Contribution - fixed overhead
  • MC and AC
    • Difference in profits=ΔInven * OAR
    • AC = MC+OAR(Closing-opening inven)
      • 比较大小时，AC与Closing inven同号
  • Cash budget
    • Cash in = Sales + openning receivables - closing receivables
    • Cash out = Purchases + opening payables - closing receivables
    • Pruchase =Cost of sales +closing inventory - opening inventory
  • Effective interest rate
    • (1+R)=(1+r)^n
  • Target costing
    • Target cost = Target selling - target profit
      • 从外部获得合适的定价，减去想要的利润
    • Cost gap = Estimate cost - target cost
      • Estimate 是公司目前的生产成本
    • 定价-利润= 成本
• Part E Ratio
  • ROI = Profit / Investment
  • RI = Profit - Investment * cost%
  • (a) Profit margin = Profit / sales
  • (b) Asset turnover = Sales / capital employed(Investment)
  • (a)*(b) = ROI
  • Current ratio = current assets / current liability
  • Quick(acid test) ratio
    • (current assets - inven) / current liability
• Given in exam
  • EOQ
    • D: annual demand in units
    • C0: Fixed cost per oder
    • Ch: Cost of holding for one year
    • Q: No. of unit