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INDEK > Formler > Flashcards

Formler Flashcards

1
Q

Rörlig kostnad/styck

A

Rörlig kostnad/styck = Totala rörliga kostnader / Verklig volym

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2
Q

Försäljningspris

A

Totala intäkter / Verklig Volym

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3
Q

Kritisk volym(formel)

A

Fasta kostnader / (Försäljningspris - rörlig kostnad/st)

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4
Q

Kritisk omsättning

A

Försäljningspris * kritisk volym

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5
Q

Säkerhetsmarginal

A

(Verklig volym - kritisk volym) / verklig volym

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6
Q

Resultat

A

Total intäkt - total kostnad

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7
Q

Divisionskalkyl

A

Självkostnad kr/st = totala kostnader för perioden / verklig volym

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8
Q

Normalkalkyl

A

Självkostnad kr/st = (fasta kostnader/normal volym) + (rörliga kostnader/verklig volym)

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9
Q

Utnyttjandegrad

A

Verklig volym / normal volym

Anges normalt i %, >100% -> verklig volym > normal volym

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10
Q

Minimikalkyl

A

Rörlig kostnad kr/st = rörliga kostnader / verklig volym

Intressant när de rörliga kostnaderna är progressiva/degressiva

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INDEK (8 decks)

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