搜索
1.Targetcost=targetsellingprice–targetprofit=marketprice–desiredprofitmargin.2.costgap=estimatedcost–targetcost.3.TQM:①preventingcosts②appraisalcosts③internalfailurecosts④externalfailurecost4.Alternativecostingprinciple:①ABC(activitybasedcosting)②Targetcosting③Lifecycle④TQM5.Laspeyre=6.Paashepriceindex=7.Fisher=8.Timeseries:①trend②seasonalvariation:⑴加法模型sumtozero;⑵乘法模型sumto4③cyclicalvariation④randomvariation9.pricipalbudgetfactor关键预算因子：belimitedtheactivities10.budgetpurpose:①communication②coordination③compeltheplan④motivativeemployees⑤resourceallocation11.Budgetcommittee的功能：①coordinated②administration12.Budget:①functionbudget②masterbudget:1.P&L;2.B/S;3.CashFlow13.FixedBudget:不是在于固不固定，而是基于一个业务量的考虑，financailexpression.FlexibleBudget:包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。14.FlexibleBudget的优点：①recognizedifferentcostbehavior.②improvequalityandacomparisonoflikewithlike③helpmanagerstoforecastcost,revenueandprofit.15.FlexibleBudget的缺点：1假设太简单。2需要更多的时间准备预算编制。16.Controllablecostisa“costwhichcanbeinfluencedby”itsbudgetholder.大部分的变动成本是可控的，non-controllablecost为inflation.17.BudgetBehavior:①participateapproach②imposedbudget18.payback投资回收期的缺点：①ignoreprofitability②thetimevalueofmoneyisignored3没有考虑项目后期带来的经济利益4arbitray武断19.payback投资回收期的优点：①easytocalculate②widelyuse③minimizetheeffectoftheriskandhelpliqidity★如果在算投资回收期的时候，发生折旧，则需要加回折旧，因为折旧是非现金项目。20.(1+realinterstrate)*(1+inflationrate)=(1+nominalinterestrate)21.NPV=presentvalueoffuturenetcashflow–presentvalueofinitialcost22.永续年金=A/i23.每年的汇报是相同的就查看年金现值系数表，不同的就查看年金系数表。24.EAR=CAR=APR=(1+r/n)n–1有效年利率25.IRR:(basedoncashflowanalysis)①IRRcostofcapital,NPV0,worthtaking②IRRcostofcapital,NPV0,notworthwhile.26.ARR=averageprofit/averageinvestment(ARR是基于profit)Averageinvestment=(initialinvestment–residualvalue)/227.typeofstandard:①basicstandard②currentstandard③idealstandard④attainablestandard28.Variance一．MaterialVariance⑴totalmaterialvariance=standardcost–actualcost⑵materialpricevariance=(standardprice–actualprice)*actualquantity⑶materialusagevariance=(standardusageofactualoutput-actualusage)*standardprice.二．DirectLaborVariance⑴standardpay–actualpay⑵Laborratevariances=(standardrate–actualrate)*actualhrsofactualoutput⑶Laborefficiencyvariances=(standardhrsofactualoutput–actualhrs)*standardrate三．Variableproductionoverheadvariances⑴TotalvariableO.H.variance=standardcost–actualcost⑵VariableO.H.expenditurevariance=(standardrate–actualrate)*actualhrs⑶VariableO.H.efficiencyvariance=(standardhrsofactualoutput–actualhrs)*standardrate四．FixedO.H.expenditurevariance⑴FixedO.H.Expenditurevariance=budgetexpenditure–actualexpenditure⑵FixedO.H.volume=(actualoutput-budgetedvolume)*standardhrsperunit*standardrateperhr.⑶Capacityvariance=(actualhrsworked–budgetedhrsworked)*standardrateperhr⑷Efficiencyvariance=(standardhrsworkedforactualoutput–actualhrsworked)*standardrateperhr⑴+⑵：FixedO.H.totalvariance=fixedO.H.absorbed–actualexpenditure五．Salesvariance⑴Salespricevariances=(actualprice–budgetprice)*actualsalesunits⑵Salesvolumevariances=(actualsalesunits–budgetsalesunits)*standardprofitperunit(absorption)⑶Salesvolumevariances=(actualsalesunits–budgetsalesunits)*standardCPU(marginalcosting)六．IdletimevariancesIdletimevariance=(expectedidletime–actualidletime)*adjustedhrrate29.Theelementsofamissionstatementincluding:①Purpose②Strategy③Policiesandstandardsofbehavior④Valuesandculture30.Acriticalsuccessfactorisaperformancerequirementthatisfundamentaltocompetitivesuccess.31.Profitabilityratios①Returnoncapitalemployed(ROCE)=profitbeforeinterestandtax/(shareholders’funds+long-termliabilities)×100%②Returnonequity(ROE)=profitaftertax/shareholders’funds×100%③Assetturnover=sales/capitalemployed×100%=sales/(shareholders’funds+long-termliabilities)×100%④Profitmargin=profitbeforeinterestandtax/sales×100%Profitmargin×assetturnover=ROCE32.Debtandgearingratios①Debt-to-equityratio=long-termliabilities/totalequity×100%②Interestcover=PBIT/Interest×100%33.Liquidityratios①Currentratio=currentassets/currentliabilities②Quickratio(acidtestratio)=currentassetsminusinventory/currentliabilities34.Workingcapitalratios①Inventorydays=averageinventory*365/costofsales②Receivablesdays=averagetradereceivables*365/sales③Payablesdays=averagetradepayables*365/costofsales(orpurchases)35.Non-financialperformancemeasuresNon-financialperformancemeasuresareconsideredtobeleadingindicatorsoffinancialperformance.1Marketshare②Innovation③Growth④Productivity⑤Quality⑥Socialaspects36.Thebalancedscorecard:①financialperspective②externalperspective③customerperspective④learningandinnovationperspective37.Benchmarking:①Internalbenchmarking②Competitivebenchmarking③Functionalbenchmarking④Strategicbenchmarking38.Valueanalysisisaplanned,scientificapproachtocostreduction,whichreviewsthematerialcompositionofaproductandtheproduct'sdesignsothatmodificationsandimprovementscanbemadewhichdonotreducethevalueoftheproducttothecustomeroruser.39.Fouraspectsof'value'shouldbeconsidered:①Costvalue②Exchangevalue③Utilityvalue5Esteemvalue40.ROI=PBIT/capitalemployed*100%Widelyusedandaccepted;Asar