1. Inventory公式:
l Re‐order level = maximum demand x maximum lead time
l Min. stock level = re‐order level –(average demand x average lead time)
l Max. stock level = re‐order level + re‐order quantity – (min. demand x min. time)
l Average inventory =safety inventory + 1/2 reorder quantity
2. 勞動成本評估：
3. OVERHEAD制造成本分攤
• repeated distribution (or reciprocal) method , include algebraic method (設(shè)X,Y)
• direct method (不考慮X，Y對彼此的分攤)
• step-down method(僅考慮X或Y對彼此的分攤)
AC = MC + (Closing Inventory – Opening Inventory) x OAR
4. Index
5. Process Costing – 必須會用FIFO & Weight Average解題，計算WIP或者OUTPUT
6. ABC – 要知道它和AB的區(qū)別。
7. Life Cycle Costing:
l Introduction: Few competitors + High promotion cost + Basic quality
l Growth: New competitors + New distribution outlets being found + Product quality improvement made + Customer feedback received
l Maturity: Most competitive + Product Upgrade
l Decline: Exit strategy to be identified
8. 相關(guān)和不相關(guān)成本：
l Relevant costs: future + incremental 是決定人可以影響的成本
主要有：Avoidable costs, Differential costs and Opportunity costs
l Non-relevant costs: 與做決定無關(guān)的成本.
主要有：Sunk costs, Committed costs, and Nominal (imputed) costs
9. 相關(guān)系數(shù)和決定系數(shù)：
Correlation coefficient (r) & Coefficient of determination (r2)
10. 項目評估
NPV 和 IRR的優(yōu)缺點：
11. 差異
12. 差異調(diào)節(jié)
13. 戰(zhàn)略戰(zhàn)術(shù)
14. 比率
l Profitability Ratios 盈利能力
² Gross Profit Margin: x 100%
² Operating Profit Percentage: x 100%
² Return on Capital: x 100%
² Employed Return on Equity: x 100%
l Liquidity Ratios:
² Current Ratio: = X:1， 該數(shù)值﹥1比較好
² Quick Ratio (Acid Ratio) : = X:1
l Efficiency Ratios:
² Inventory turnover period: x 365 days
² Payables/ Receivables payment period: x 365 days
² Working capital cycle: Inventory days + Receivable days – Payable days
² Asset Turnover: = X times
l Position Ratios:
² Interest cover: = X times
² Gearing: = X times
，我們將會及時處理。