ACCA F5公式大全,值得收藏!!!.docxVIP

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 price(100%) Mark-up:Cost(100%)+profit(20%)=selling price(120%) 3、Cost Gap Estimated cost–Target 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(factory hour)per uni