acca f5公式,值得收藏!!!

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 demand>the%change in price,then price elasticity>1
If the%change in demand<the%change in price,then price elasticity<1
4、Marginal revenue
MR=a-2bQ
Marginal cost=Marginal revenue to achieve the profit maximization
Q=a/2b,then the revenue will be maximized.
5、Expected value
EV=∑px
A useful method for risk neutral decision maker
6、Value of information(VOI)
Part C Budgeting and control
1、High-low method
Variable cost/unit=(Cost at high level of activity-cost at low level activity)/(High-level activity-Low-level activity)
2、Learning curve
Y=aX^b
a is the time taken to produce the first unit
X is the cumulative number of units
B is the index of learning(log LR/log2)
LR=the learning rate as a decimal
3、Advanced variance analysis
Part D Performance
1、Measuring profitability
ROCE=Net profit/Capital employed*100%
ROCE=Net profit margin*asset turnover
Net profit margin=Net profit/Turnover*100%
Gross profit margin=Gross profit/Turnover*100% Asset turnover=Turnover/capital employed
2、Measuring liquidity
Current ratio=current assets/current liability
Quick ratio=(current assets-inventory)/current liabilities Inventory holding period=Inventory/cost of sales*365 Receivable collection period=Receivables/turnover*365 Payables period=Payables/purchases*365
3、Measuring risk
Financial gearing=Debt/Equity or Debt/(Debt+equity) Interest covering ratio=PBIT/Financial cost
Dividend covering ratio=Net profit/Dividend
4、Return on investment
ROI=controllable profit/capital employed
5、Residual income
RI=Controllable profit-notional interest on capital。