Finance Flashcards
(40 cards)
EOQ(Q)
√(2demandordering costs)/carrying cost)
Ordering costs
(Demand/Order Quanity)*Ordering cost
Carrying costs
(Order quantity/2)*carrying cost
Reorder point
lead time * daily sales
safety stock
max sales in lead time - average sales in lead time
max inventory
safety stock + eoq
average inventory
(min inventory + max inventory)/2
accounts receivable
(dayscash sales)+(dayssales on account)
discount cost
discount percentage * total sales in discount period
non-payment loss
non-payment percentage*total sales in non-payment
DSO(days sales outstanding)
(average accounts receivable/total credit sales)*days
profit after tax
profit-(tax rate*profit)
equity
total assets -total liabilities
surplus profit
total profit-dividend paid
dividend percentage
(total dividents/total equity)*100%
retained profit
surplus profit-secondary dividends
total primary dividend
preferred dividend+common dividend
nr of shares from conversion
par value of bond/conversion price
total new shares
shares*nr of bonds
share premium
conversion price - par value of share
increase in share premium reserve
total new shares * share premium
effective credit period
total credit period - discount period
cost per period
(discount/net amount)*100%
yearly cost percentage
(12/effective period)*cost per period
