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Catégorie :Category: nCreator TI-Nspire
Auteur Author: gyat012302310
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 2.39 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 07:36:14
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518753
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 2.39 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 07:36:14
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518753
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
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*1. Cost-Volume-Profit (CVP) Analysis** - **Contribution Margin (CM):** CM = Sales - Variable Costs - **Contribution Margin Per Unit:** CM Per Unit = Total CM ÷ Total Units Sold - **Contribution Margin Ratio (CMR):** CM Ratio = CM ÷ Sales - **Break-Even Point (Units):** Break-even Units = Fixed Costs ÷ CM Per Unit - **Break-Even Point ($ Sales):** Break-even Sales = Fixed Costs ÷ CM Ratio - **Target Profit (Units):** Target Profit Units = (Fixed Costs + Target Profit) ÷ CM Per Unit - **Target Profit ($ Sales):** Target Profit Sales = (Fixed Costs + Target Profit) ÷ CM Ratio - **Margin of Safety:** Margin of Safety = Actual Sales - Break-even Sales - **Degree of Operating Leverage (DOL):** DOL = CM ÷ Net Operating Income (NOI) - **Effect of Sales Change on NOI:** % Change in NOI = DOL × % Change in Sales **2. Job Order Costing** - **Total Job Cost:** Total Job Cost = Direct Materials (DM) + Direct Labor (DL) + Applied Manufacturing Overhead (MOH) - **Predetermined Overhead Rate (POHR):** POHR = Estimated Total Overhead Cost ÷ Estimated Total Activity Base - **Applied Overhead:** Applied OH = POHR × Actual Activity Base - **Total Cost Per Unit:** Total Unit Cost = Total Job Cost ÷ Total Units Produced - **Under- or Over-Applied Overhead:** Over- or Under-Applied OH = Applied OH - Actual OH **3. Variable vs. Absorption Costing** - *Absorption Costing Unit Product Cost:** Unit Product Cost = (DM + DL + Variable MOH + Fixed MOH) ÷ Total Units Produced - **Variable Costing Unit Product Cost:** Unit Product Cost = (DM + DL + Variable MOH) ÷ Total Units Produced - **Reconciliation of Net Operating Income (NOI) Between Methods:** NOI (Absorption) = NOI (Variable) + Fixed MOH Deferred in Inventory - **Fixed MOH Deferred Calculation:** Fixed MOH Deferred = Fixed MOH Per Unit × (Units Produced - Units Sold) **4. Activity-Based Costing (ABC)** - **Activity Rate:** Activity Rate = Total Estimated OH Cost for Activity ÷ Total Expected Activity Level - **Activity Cost Assigned:** Activity Cost = Activity Rate × Actual Activity Usage - **Product Margin (ABC Method):** Product Margin = Revenue - Direct Costs - ABC Activity Costs **5. Profit Formulas** - **Net Operating Income (NOI) Using Contribution Format:** NOI = (Unit CM × Sales Volume) - Fixed Costs - **Markup Pricing (Cost-Plus Pricing):** Selling Price = Total Cost × (1 + Markup Percentage) Made with nCreator - tiplanet.org
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Compatible OS 3.0 et ultérieurs.
<<
*1. Cost-Volume-Profit (CVP) Analysis** - **Contribution Margin (CM):** CM = Sales - Variable Costs - **Contribution Margin Per Unit:** CM Per Unit = Total CM ÷ Total Units Sold - **Contribution Margin Ratio (CMR):** CM Ratio = CM ÷ Sales - **Break-Even Point (Units):** Break-even Units = Fixed Costs ÷ CM Per Unit - **Break-Even Point ($ Sales):** Break-even Sales = Fixed Costs ÷ CM Ratio - **Target Profit (Units):** Target Profit Units = (Fixed Costs + Target Profit) ÷ CM Per Unit - **Target Profit ($ Sales):** Target Profit Sales = (Fixed Costs + Target Profit) ÷ CM Ratio - **Margin of Safety:** Margin of Safety = Actual Sales - Break-even Sales - **Degree of Operating Leverage (DOL):** DOL = CM ÷ Net Operating Income (NOI) - **Effect of Sales Change on NOI:** % Change in NOI = DOL × % Change in Sales **2. Job Order Costing** - **Total Job Cost:** Total Job Cost = Direct Materials (DM) + Direct Labor (DL) + Applied Manufacturing Overhead (MOH) - **Predetermined Overhead Rate (POHR):** POHR = Estimated Total Overhead Cost ÷ Estimated Total Activity Base - **Applied Overhead:** Applied OH = POHR × Actual Activity Base - **Total Cost Per Unit:** Total Unit Cost = Total Job Cost ÷ Total Units Produced - **Under- or Over-Applied Overhead:** Over- or Under-Applied OH = Applied OH - Actual OH **3. Variable vs. Absorption Costing** - *Absorption Costing Unit Product Cost:** Unit Product Cost = (DM + DL + Variable MOH + Fixed MOH) ÷ Total Units Produced - **Variable Costing Unit Product Cost:** Unit Product Cost = (DM + DL + Variable MOH) ÷ Total Units Produced - **Reconciliation of Net Operating Income (NOI) Between Methods:** NOI (Absorption) = NOI (Variable) + Fixed MOH Deferred in Inventory - **Fixed MOH Deferred Calculation:** Fixed MOH Deferred = Fixed MOH Per Unit × (Units Produced - Units Sold) **4. Activity-Based Costing (ABC)** - **Activity Rate:** Activity Rate = Total Estimated OH Cost for Activity ÷ Total Expected Activity Level - **Activity Cost Assigned:** Activity Cost = Activity Rate × Actual Activity Usage - **Product Margin (ABC Method):** Product Margin = Revenue - Direct Costs - ABC Activity Costs **5. Profit Formulas** - **Net Operating Income (NOI) Using Contribution Format:** NOI = (Unit CM × Sales Volume) - Fixed Costs - **Markup Pricing (Cost-Plus Pricing):** Selling Price = Total Cost × (1 + Markup Percentage) Made with nCreator - tiplanet.org
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