管理会计公式（Management accounting formula）.docVIP

管理会计公式（Management accounting formula） Management accounting formula The third chapter, the concept of cost and its classification I. Basic Formula of cost Y = a + B = x B unit variable costs Total cost, fixed cost, variable cost, X traffic (total) (gross) Two and semi variable costs 1, high-low point method Calculation order: first calculate B, then a = y, high BX high or a = y low low BX 2, regression line method () Calculation order: generally first B, and then a, and sometimes R first. The fourth chapter is the formula of the net income of the two costing methods Variable cost method 1 total sales revenue - total variable cost = contribution gross profit 2, contribution gross profit - total fixed costs = net income before tax Two, full costing 1, total sales revenue PX - sales production costs (initial inventory + current period output ending inventory) = gross sales margin 2, sales gross margin - all sales and management expenses (including fixed, variable sales and management fees) = net income before tax M Of which: (P69) Three, two kinds of cost calculation method of net income transform: fixed manufacturing cost M M fixed manufacturing cost of fixed manufacturing cost M - the beginning inventory + ending inventory total M + total initial inventory fixed manufacturing cost of the ending inventory The fifth chapter is about the formula of cost volume profit analysis I. contribution to gross profit (P73) 1, contribution gross profit 2, the contribution of units to gross profit Two, contribution rate of profit and variable cost ratio (P74) 1. Exportable: 2. Exportable: Three, breakeven sales x0 and breakeven sales px0 1, 2, (P76) 3. Calculation of multiple product guaranteed sales (P77) (1) calculate the proportion of sales (2) calculate the weighted contribution rate of gross profit (3) comprehensive breakeven sales (4) calculate the guaranteed sales of various products 4, several indicators related to the break even point (P79-80) (1) break even operation rate