ACCAF5公式大全值得收藏!!!

1、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 Costi ng Tech niq ues1、O.A.R CalculationO.A.R=Estimated p roduct ion overheads/Estimated activities levels 2、Difference betwee n marg in and mark -up calculati onMargi n:Cost(80%)+targeted p rofit(20%)=Selli ng price(100%)Mark -up

2、:Cost(100%)+profit(20%)=selling price(120%) 3、Cost GapEstimated cost - Target cost 4、Through put calculati onThrough pu t=Sales reve nu e -Direct material costs5、Through put acco un ti ng ratioThrough put per factory hour(usually in uni t)=(Sales-direct material costs)/bottle neck hour(factory hour)

3、 per un itFactory cost per factory hour(usually in total)=Total factory cost/total bottle neck(factory)hourThrough put acco un ti ng ratio(T PAR)=Through put per bottle neck hour/factory cost per bottle neck hourPart B Decision-maki ng tech niq ues1、Break-even analysis and CVPBreak-eve n poin t=Fixe

4、d cost/c on tributi on per un itCon tributi on /sales ratio=c on tributi on per uni t/selli ng price per un it,also called C/S ratioBreak-even revenue=Fixed cost/c/s ratio or Break -even point*selling price per unitMargin of safety=Budgeted sales -breakeve n salesMargin of safety(%)=(Budgeted sales-

5、Breakeve n sales)/Budgeted salesSales volume to earn a required p rofit=(Required p rofit+Fixed costs)/c on tributio n per un it 2、Multi -product break -even analysisWeighted average C/S ratio=Total con tributi on /Total revenueBreakeve n poin t=Fixed cost/weighted average unit con tributio nSales r

6、eve nue to earn a required p rofit=(Required p rofit+Fixed cost)/Weighted average c/s ratioMargin of safety(%)=(Budgeted sales-breakeve n sales)/Budgeted sales3、Price elasticity of dema ndPrice elasticity of dema nd=cha nges in qua ntity,as a%of dema nd/cha nges in p rice,as a%of priceIf the%cha nge

7、 in dema ndthe%cha nge in p rice,the n p rice elasticity1If the%cha nge in dema ndthe%cha nge in p rice,the n p rice elasticity1 4、Marginal revenueMR=a-2bQMarginal cost=Marg inal revenue to achieve the p rofit maximizati onQ=a/2b,the n the revenue will be maximized.5、Expected valueEV=E pxA useful me

8、thod for risk n eutral decisi on maker6、Value of information(VOI)Expected vatue with perfect/imp&H弐L inforrtidtlonXExpected veLue witnout perfett/imperkcl infomalictn90VOIXPart C Budgeti ng and control1、High-low methodVariable cost/unit=(Costat high level of activity -cost at low level activity)/(Hi

9、gh -levelactivity -Low-level activity) 2、Learning curveY=aXb a is the time take n to p roduce the first un itX is the cumulative nu mber of un itsB is the in dex of lear nin g(log LR/log2)LR=the lear ning rate as a decimal 3、Advaneed varianee analysisM.aterfal rnW varianceAcluaf qtyAct Mb:Actual Qty

10、StdMwStd ccitMaterial AXXX冥bd如tI B，XXX.D xKXI XMaterial yield variancejkludi QLyAcl iMucAtlUdI! QtySid MixOiffStd cestVmrid兀了KXXXXPJaterl.il RxXXT I! XX1Xa XBlf mhc variflnetAttual QtyAc 1Actual QrySidDiffStu叽iTldTlPWatFda A,XXXXXMaterial EXXX发1戈XXi XSaks quain.tity vsriartceAcluai QtyAcl TJiiyAcnui

11、iQTySfd MfyIffGtfl L酊讣,1 Vjdanr,：IVatrid AXXX、1XM航科诂1 &XXX天1XXX1冥Part D P erforma nee1、Measuring profitabilityROCE=Net profit/Ca pital emp loyed*100%ROCE=Net p rofit margin *asset turno verNet profit margi n=Net profit/Turnover*100%Gross p rofit margin=Gross p rofit/T urno ver*100%Asset turno ver=Tu

12、r no ver/ca pital empio yed 2、Measuring liquidityCurrent ratio=eurre nt assets/curre nt liabilityQuick ratio=(current assets -inventory)/current liabilitiesInven tory holdi ng p eriod=Inven tory/cost of sales*365Receivable collectio n p eriod=Receivables/t urno ver*365Payables p eriod=P ayables/pu rchases*3653、Measuring riskFinan cial geari ng=Debt/Equity or Debt/(Debt+equity)In terest coveri ng ratio=P BIT/F inan