acca f5公式,值得收藏!!!.docxVIP

ACCA F5 公式大全，值得收藏！！ 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 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 cost/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 Margin of safety=Budgeted sales-breakeven sales Margin of safety(%)=(Budgeted sales-Breakeven 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 required 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 price,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 maximize