2021年acca MA考試常用公式
2020-12-15 16:52:07 來源: 中公財經 瀏覽量:

acca考試中有很多地方運用到公式。今天小編就給大家介紹一下acca MA考試常用公式有哪些? ## acca MA考試常用公式

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 #### 2021年acca 考試中公輔導課程報名預約

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