Formler Flashcards by Agnes Källgren

Kvantitet utflöde / kvantitet inflöde

produktivitet

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värde av utflöde / värde av inflöde

effektivitet

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resultat / kapital

lönsamhet (räntabilitet)

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intäkter - kostnader

resultat

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pris/stvolym - rörlig kostnad/stvolym

resultat

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rörliga kostnader + fasta kostnader = rörliga kostnader/stvolym + fasta kostnader/stvolym

totala kostnader

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pris/st*volym

total intäkt

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pris/stvolym - rörlig kostnad/stvolym

täckningsbidrag totalt

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pris/st * rörlig kostnad

täckningsbidrag

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täckningsbidrag/st / pris/st

täckningsgrad

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fasta kostnader / täckningsgrad/st

kritisk volym

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fasta kostnader / verklig volym + fasta kostnader / normal volym

kritisk total intäkt

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rörliga kostnader / verklig volym + fasta kostnader / normal volym

självkostnad

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total kostnad för tidsperiod / verksamhetsvolym

självkostnad enligt divisionsmetoden

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särintäkt - särkostnad - alternativkostnad

operationell vinst/förlust

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teoretisk volym - normala händelser som begränsar

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praktisk volym

bruttovinst / särintäkt

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bruttomarginal

Formler Flashcards

(17 cards)