acca考试中有很多地方运用到公式。今天小编就给大家介绍一下acca MA考试常用公式有哪些?
acca MA考试常用公式
1. Equation of a straight line
y=a+bx
y = total costs
a = the fixed cost for the given period
b = the variable cost per unit
x = the number of units of activity
Fixed cost = (total cost at high activity level) - (total units at high activity level× variable cost per unit)
2. Free inventory balance
Materials in inventory + Materials on order from suppliers - Materials requisitioned, notyet issued
= Free inventory balance
3. Economic Order Quantity (EOQ)
EOQ=(Given in the exams)
Co = cost of placing one order
Cn = cost of holding one unit for one year
D = annual demand for stock item
Q = the order quantity
4.Economic Batch Quantity (EBQ)
Q = the amount produced in each batch
D = demand per annum
Ch = cost of holding one unit for one year
Co = cost of setting up a batch ready to be produced
R = the production rate per time period (which must exceed the inventory usage)
5. Total Wages
Total wages = (hours worked x basic rate of pay per hour) + (overtime hours worked x overtime premium per hour)
6. Marginal production cost
Marginal production cost = direct materials + direct labor + variable production overhead
Contribution = Sales - Variable cost
7. Marginal costing VS Absorption costing
If stock levels are rising, AC profit > MC profit
If stock levels are falling, AC profit < MC profit
If opening and closing stock levels. are the same, AC profit = MC profit
Difference in profit = Change in inventory level × Fixed overheads absorption per unit
8. Marginal production cost
Marginal production cost = direct materials + direct labor + variable production overhead
Contribution = Sales - Variable cost
9. Marginal costing VS Absorption costing
If stock levels are rising, AC profit > MC profit
If stock levels are falling, AC profit < MC profit
If opening and closing stock levels are the same, AC profit = MC profit
Difference in profit = Change in inventory level x Fixed overheads absorption per unit
10.Conversion cost
Conversion cost =.direct labor + production overheads
