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15 Cards in this Set
- Front
- Back
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CM RATIO
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CM/SALES
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TARGET VOLUME (UNITS)
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(FIXED COSTS+TP)/(CM/UNIT)
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TARGET VOLUME ($)
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(FIXED COSTS+TP)/(CM RATIO)
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PROFITABILITY INDEX
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(PV OF CASH INFLOWS)/INITIAL INVESTMENT
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OPERATING LEVERAGE
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CM/NET INCOME
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CM STATEMENT
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SALES REV
(VC) ------ CM (FC) ------ NET INCOME |
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ROI(SIMPLE)
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MARGINxTURNOVER
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MARGIN
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NET OPERATING INCOME/SALES
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TURNOVER
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SALES/AVG. OPERATING ASSETS
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ROI (COMPLEX)
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NET OPERATING INCOME/AVG. OPERATING ASSETS
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RESIDUAL INCOME
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NET OPERATING INCOME - (AVG. OPERATING ASSETS X MIN. REQ. RATE OF RETURN)
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ECONOMIC VALUE ADDED
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AFTER TAX OPER PROFIT - [(TOTAL ASSETS-CURRENT LIABILITIES)X WEITED AVG. COST OF CAPITAL]
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SEGMENT MARGIN
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SALES REV
(VC) ------ CM (TRACEABLE FC) ------ SEGMENT MARGIN (TRACEABLE VC) ------ NET INCOME |
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BREAK EVEN (UNITS)
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FIXED COSTS/ (CM/UNIT)
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BREAK EVEN ($)
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FIXED COSTS/ CM RATIO
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