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1、ACCA F5公式大全,值得收藏!创立财经培训新标准 ACCA F5公式大全，值得收藏！ 浦江ACCA小编给大家总结了整个ACCA F5所需要的公式，希望对大家ACCA考试有所帮助。 Part A Costing Techniques 1、O.A.R Calculation O.A.R=Estimated production overheads/Estimated activities levels 2、Difference between margin and mark-up calculation Margin:Cost(80%)+targeted profit(20%)=Selling
2、 price(100%) Mark-up:Cost(100%)+profit(20%)=selling price(120%) 3、Cost Gap Estimated costTarget cost 4、Throughput calculation Throughput=Sales revenue-Direct material costs 5、Throughput accounting ratio Throughput per factory hour(usually in unit)=(Sales-direct material costs)/bottleneck hour(factor
3、y hour)per unit Factory cost per factory hour(usually in total)=Total factory cost/total bottleneck(factory)hour Throughput accounting ratio(TPAR)=Throughput per bottleneck hour/factory cost per bottleneck hour Part B Decision-making techniques 1、Break-even analysis and CVP Break-even point=Fixed co
4、st/contribution per unit Contribution/sales ratio=contribution per unit/selling price per unit,also called C/S ratio Break-even revenue=Fixed cost/c/s ratio or Break-even point*selling price per unit 创立财经培训新标准 Margin of safety=Budgeted sales-breakeven sales Margin of safety(%)=(Budgeted sales-Breake
5、ven sales)/Budgeted sales Sales volume to earn a required profit=(Required profit+Fixed costs)/contribution per unit 2、Multi-product break-even analysis Weighted average C/S ratio=Total contribution/Total revenue Breakeven point=Fixed cost/weighted average unit contribution Sales revenue to earn a r
6、equired profit=(Required profit+Fixed cost)/Weighted average c/s ratio Margin of safety(%)=(Budgeted sales-breakeven sales)/Budgeted sales 3、Price elasticity of demand Price elasticity of demand=changes in quantity,as a%of demand/changes in price,as a%of price If the%change in demandthe%change in pr
7、ice,then price elasticity1 If the%change in demandthe%change in price,then price elasticity1 4、Marginal revenue MR=a-2bQ Marginal cost=Marginal revenue to achieve the profit maximization Q=a/2b,then the revenue will be maximized. 5、Expected value EV=px A useful method for risk neutral decision maker
8、 6、Value of information(VOI) 创立财经培训新标准 Part C Budgeting and control 1、High-low method Variable cost/unit=(Cost at high level of activity-cost at low level activity)/(High-level activity-Low-level activity) 2、Learning curve Y=aXb a is the time taken to produce the first unit X is the cumulative numbe
9、r of units B is the index of learning(log LR/log2) LR=the learning rate as a decimal 3、Advanced variance analysis 创立财经培训新标准 Part D Performance 1、Measuring profitability ROCE=Net profit/Capital employed*100% ROCE=Net profit margin*asset turnover Net profit margin=Net profit/Turnover*100% Gross profit
10、 margin=Gross profit/Turnover*100% Asset turnover=Turnover/capital employed 2、Measuring liquidity Current ratio=current assets/current liability Quick ratio=(current assets-inventory)/current liabilities Inventory holding period=Inventory/cost of sales*365 Receivable collection period=Receivables/tu
11、rnover*365 Payables period=Payables/purchases*365 3、Measuring risk Financial gearing=Debt/Equity or Debt/(Debt+equity) Interest covering ratio=PBIT/Financial cost Dividend covering ratio=Net profit/Dividend 4、Return on investment ROI=controllable profit/capital employed 5、Residual income RI=Controllable profit-notional interest on capital 此文为浦江.财经原创，如需转载请注明出处！
