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Formula sheet MAC
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Formula sheet of all formulas used in MAC
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Formule blad¿ costs
Break even number=
Contributionmargin
contribution margin= price per unit −variable costs per unit
contribution margin represents the money generated for a unit sold, after deducting variable cost
c h ange∈total cost∨profit
Incremental cost∨ profit costs or profit of (….) extra units
c h ange∈ volume
Break even profit=0=[( P−VC )∗Q−FC ]
¿ costs
Operating leverage= shows the risk of a firm
total costs
Net income after tax= ( P∗Q−V ∗Q )∗(1−T ) T = income tax rate
( P∗Q−V ∗Q )
Operating margin=
P∗Q
Product costs: Include all those accounting costs incurred to manufacture a product.
Period costs: Those costs that are expensed in the period in which they are incurred.
Direct costs: Those items that are easily traced to the product or service (direct labor/material).
Overhead costs: Includes indirect labor and materials as well as other types of general manufacturing
costs that cannot be directly traced to units being produced.
accounting net income for aninvestment center(¿ amount of $ invested )
Return on investment ROI=
total assets invested ∈that ∈vestment center
DuPont formula separates ROI into two components:
- ROI = sales turnover * return on sales
- ROI = (sales / total investment) * (net income or earnings / sales)
Residual income RI =net income−( required rate of return∗capital invested)
Residual income is one way you can use in order to make an evaluation of investment. - - > shareholders
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