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27 Cards in this Set
- Front
- Back
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Raw Materials used
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BB Raw materials
+ RM purchases -EB Raw Materials |
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Total Manufacturing Costs
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Raw Materials used
+Direct Labor +Manufacturing Overhead |
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Cost of Goods Manufactured
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BB Work in Process
+TMC -EB Work in Process |
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Cost of Goods Sold
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BB Finished Goods
+COGM = Cost of Goods available for sale -EB Finished Goods |
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Prime costs
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Direct Materials+ Direct labor
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Conversion Costs
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direct labor+ Manyfacturing overhead
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Contribution Margin per unit
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sales revenue per unit- variable costs per unit
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Contribution Margin ratio
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contribution margin/ sales revenue
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BEP (units)
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Fixed Costs/ contribution margin per unit
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BEP ($)
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Fixed Costs/ contribution margin ratio
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Target Net income (units)
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Fixed Costs+ Target Income/ contribution marging per unit
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Target Net Income ($)
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Fixed costs+ Target income/ Contribution margin ratio
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Weighted Average Contribution margin
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(Unit contribution margin product 1 X sales percentage product 1) + (Unit contribution margin product 2 X sales percentage product 2)
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Operating Leaverage Factor
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Contribution Margin/ Net income
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Safety Margin
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Budgeted Sales Revenue- Break Even sales Revenue
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ROI
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Invested Capital/ Income
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Residual Income
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investment center income- (Invested Capital X Imputed Interest rate)
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EVA
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Investment's center after tax operating income- (Investment center's total assets- Investment center's current liabilities) X WACC
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WACC
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( after tax cost of debt X market value of debt)+ (cost of equity captal X market value of equity) / Market value of debt+ market value of equity
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Payback period
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Initial investment/ annual after tax cash inflow
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IRR
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Investment required/ Net annual cash flow
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ARR
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(Average Incremental Revenue - Average incremental expenses) / Initial investment
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He is your Praise ; He is your God, who performed for you those great and awesome wonders you saw with your own eyes
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Deuteronomy 10:21
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Because of the Lord's great Love we are not consumed, for his compassions never fail. They are new every morning
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Lamentations 3:22-23
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Create in me a pure heart, O God, and renew a steadfast spirit within me
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Psalm 51:10
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sales margin
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Income/ sales revenue
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capital turnover
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sales revenue/ invested capital
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