管理会计重点（Key points of management accounting）.docVIP

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管理会计重点（Key points of management accounting）.doc

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管理会计重点（Key points of management accounting）

管理会计重点（Key points of management accounting） Management accounting formula The third chapter, the concept of cost and its classification Cost basic formula Y = a + B = x B unit variable costs Total cost, fixed cost, variable cost, X traffic (total) (gross) Semi variable cost 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. Pre tax net profit P= sales revenue - (variable cost + fixed cost) =sx - (bx+a) = marginal contribution - fixed cost = margin of safety x unit marginal contribution = marginal margin of safety * marginal contribution rate Unit marginal contribution cm= unit price s - unit variable cost B Marginal contribution Tcm= total sales revenue SX - variable cost bx= (s - b) x=cmx= units marginal contribution * sales Marginal contribution rate, cmR= unit, marginal contribution / unit price * 100%=, marginal contribution / sales income * 100% = (unit price unit variable cost) / unit price Total change = (unit price, marginal contribution) * sales Variable cost = sales revenue - marginal contribution = unit price * sales volume - unit marginal contribution * sales Breakeven point sales = fixed cost / unit price variable cost = fixed cost / unit marginal contribution =a/ (s - b) =a/cm = fixed cost * margin of safety / net income before tax Breakeven point sales = breakeven point sales * unit price Fixed cost / unit marginal contribution * unit price = fixed cost / marginal contribution rate =a/cmR = fixed cost * margin of security / net profit before tax Comprehensive marginal contribution rate = the sum of the marginal contribution of various products / the sum of sales of various products * 100% Comprehensive breakeven point sales = fixed cost / integrated marginal contribution rate Weighted marginal contribution rate = sigma (marginal contribution rate of various products * the proportion of sales of