Tests carried out at Mercedes Benz quality laboratories. Index 1. Accredited test scopes Corrosion Resistance Tests 2. Paint Tests 2.1 Film thickness measurement 2.2 Coating thickness m…Descripción completa
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Toyota a Formula Da Inovação
Descrição: Magia
TRATAMENTE NATURISTE PE AFECTIUNI
Magia
A
AccountingFull description
Textbook businessDescripción completa
procedures kfjfjkopns kdnfnkdnFull description
ACCOUNTING FORMULAE Reducing Balance Depreciation Depreciation - The annual charge is based on the formula: 1−n
Scrap Value Cost
Gearing (Leverage) – Relationship between shareholder funding (owner’s equity) and loans Gearing
=
Long Term Debt Total Assets
Or Gearing
=
Long Term Debt Debt + Equity
Return On Equity ROE
=
Available To Equity Total Equity
In years of healthy profits, shareholders receive a better return on their money in a highly geared company In years when profits dip, the heavy burden of debt causes highly geared company’s shareholders to suffer more
Liquidity Ratios – are designed to measure the companies’ ability to meet its maturing short-term obligations and ensuring the short run survival of the company. Current Ratio Current Ratio
=
Current Assets Current Liabilitie s
(2 times current ratio indicates a sound financial position) The Quick Ratio (Acid Test) removes inventory inventory from the calculation Quick Ratio
=
Current Assets
−
Inventory
Current Liabilites
(1 times quick ratio indicates a sound financial position)
Profitability Ratios – designed to measure management’s overall effectiveness: does the company control expenses and earn a reasonable return on funds committed? Gross Profit Margin
Gross Profit Margin %
=
Gross Profit Sales
Profit Margin Profit Margin %
=
Profit Before Interest And Taxes Sales
Return On Total Assets Return On Total Assets % =
Profit Before Interest And Taxes Total Assets
Return On Specific Assets
Return On Inventory %
=
Profit Before Interest And Taxes Inventory
Return On Capital Employed (Total Assets – Current Liabilities)
Return On Capital Employed %
=
Profit Before Interest And Taxes Capital Employed
Return on Owners Equity
Return On Owners Equity %
=
Profit Attributab le To Shareholde rs Capital Employed
Capital Structure Ratios A – Those that examine the asset structure of the company B – Those that analyse the financing arrangements of the company’s total assets, in particular the extent to which the company relies on debt. Fixed To Current Asset Ratio Fixed To Current Asset Ratio%
=
Fixed Assets Current Assets
Debt Ratio Debt Ratio %
=
Total Debt Total Assets
Debt/Equity Ratio Debt Equity Ratio %
=
Total Debt Total Equity
Time Interest Earned Times Interest Earned
=
Profit Before Tax
+
Interst Charges
Interest Charges
Efficiency Ratios – give an indication of how effectively a company has been managing its assets. Inventory Turnover Inventory
Net Profit For The Financial Year Number Of Ordinary Shares In Issue
Price/Earnings Ratio (PE) PE
=
Market Price EPS
Dividend Yield Dividend Yield %
=
Dividend Per Share Market Value Per Per Share
Gross Dividend Yield %
=
Dividend Per Share
×
(100/100% - Tax Rate%)
Market Value Per Share
Dividend Cover Dividend Cover (times)
=
Net Profit Of The Year Dividend Payout
Break Even Analysis Contributi Sales
on Margin
= Fixed
Costs
Break - even Sales
BEP Costs
=
=
Sales Revenue
Variable + = Fixed
Costs
Costs
- Variable
Costs
Profit +
Variable +
Costs
Fixed Costs Contributi on Margin
Contributi on Margin Ratio
=
Contributi on Margin Sales Revenue
Pre-Determined Pre-Determined Overhead Rate
PreDetermi ned Overhead Rate
=
Budgeted Overhead For Accounting
Period
Budgeted Casual Factor
Material Efficiency Variance
= [Standard Quantity – Actual Quantity] x [Standard Price Per Unit] = (SQ-AQ)SP Material Price Variance
= [Standard Price Per Unit – Actual Price Per Unit] x [Actual Quantity Used] = (SP-AP)AQ Labour Efficiency Variance
= [Standard Time Allowed – Actual Time Taken] x [Standard Rate Per Hour] = (ST-AT)SR
Labour Rate Variance
= [Standard Rate Per Hour – Actual Rate Per Hour] x [Actual Time Taken] = (SR-AR)AT
Variable Overhead Variance
Standard Cost of Variable Overheads Less Actual Cost Of Variable Overhead i.e. Units Produced x Standard Time Allowed x Standard Cost Per Hour Less
Actual Costs Of Variable Overheads Variable Overhead Efficiency Variance
= Number of Units x Standard Time Allowed x Standard Cost Per Hour (Standard cost of flexible budget time allowance for units produced) Less
Actual Time Taken x Standard Cost Per Hour (Standard cost of actual time taken for units produced) = (6000 × 2 × £1.50) − (11 100 × £1.50) = £18 000 − £16 650 = £1350 favourable Variable Overhead Spending Variance
= Actual Time Taken x Standard Cost Per Hour (Standard cost of actual time taken for units produced ) Less
Budgeted Amount Less Actual Amount Fixed Overhead Denominator Variance
Budgeted Amount Less Amount Applied To Units Produced (i.e. Units Produced x Standard Time Allowed x Standard Cost) Sales Contribution Variance
Contrib Variance = difference in contribution margin per unit x Actual Sales in Units Sales Volume Variance
Volume Variance = (Actual Sales Less Budgeted Sales) x Budgeted Contrib Margin Per Unit
Sales Quantity Variance
Quantity Variance = (Actual Sales Less Budgeted Sales) x Budgeted Weighted Average Contrib Margin Per Unit Sales Mix Variance
Sales Mix Variance = (Actual Sales Less Budgeted Sales) x (Budgeted Contrib Margin Per Unit Less Budgeted Weighted Average Contrib Margin Per Unit) Throughput Ratios Return Per Factory Hour
Cost Per Factory Hour
Throughput
Accounting
=
=
Sales Price - Material Cost Time Spent At The Bottleneck Per Product
Total Factory Cost Total Time Available At The Bottleneck
Ratio
=
Return Per Factory Hour Cost Per Factory Hour
A ratio of less than 1 indicates that a product is losing money
