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