問題一覧
1
Minimum re-order quantity
average usage x average lead time
2
Maximum reorder quantity
maximum inventory - buffer
3
Buffer
re-order level - (average usage x average lead time)
4
More overheads absorbed that actual overheads
over absorbed
5
Less overheads absorbed than actual overheads
under absorbed
6
Overhead recovery rate
budgeted overheads / expected hours
7
Overheads absorbed
actual hours x overhead recovery
8
Average usage x average lead time
re-order level
9
Maximum inventory - buffer
maximum reorder
10
If you have overabsorbed over heads profits will be….
increased
11
Break even
fixed cost / contribution per unit
12
Contribution
selling price - variable costs
13
Profit volume ratio
contribution per unit / selling price per room x100
14
Calculate trade receivables
trade receivables / revenue x 365
15
Working capital cycle
inventory holding period + trade receivables collection period - trade payables payment period
16
Target profit
fixed overheads + target profit / contribution
17
Inventory holding period
inventories / cost of sales x 365
18
Payables payment period
trade payables / cost of sales x 365
19
Revenue to achieve a target profit
target profit (units) x selling price per unit
20
Adverse
worse than expected
21
Favourable
better than expected