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Kalkylering > Formler > Flashcards

Formler Flashcards

1
Q

Vad består kalkylmässig kapitalkostnad av?

A

Kalkylmässig räntekostnad + kalkylmässig avskrivning

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2
Q

Kalkylmässig räntekostnad?

A

Bruksvärde x räntesats

5%=0,05

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3
Q

Täckningsbidrag (eller…?)

A

Bidragskalkyl! Särintäkter - särkostander

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4
Q

Täckningsgrad ?

A

Täckningsbidrag / särintäkter

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5
Q

Säkerhetsmarginal?

A

(Volym - 0punktsvolym)/volym

Utgå från volymen som anges

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6
Q

Periodkalkyl?

A

Periodens kostnader / periodens volym

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7
Q

Divisionskalkyl?

A

(Totala kostnader under perioden/verklig volym) (efterkalkyl)

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8
Q

Normalkalkyl?

A

(Rörliga kostnader / verklig volym) + (fasta kostnader / normal volym)

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9
Q

Minimikalkyl

A

Rörlig kostnad / verklig volym

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10
Q

Utnyttjandegrad?

A

Verklig volym / normal volym

Under/över 100% = över/underutnyttjande

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11
Q

Maskinkostnad?

A

Kapitalkostnad + driftkostnad

KM räntekostnad + KM avskrivning + driftskostnad

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12
Q

Nettonuvärde (investering)

A

Grundinvestering - sammanlagda diskonterade inbetöverskott

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13
Q

Kapitalvärdekvot

A

Kapitalvärde/grundivestering

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14
Q

Få fram normal volym

A

Verklig volym /1,2

Om 120% överutnyttjad

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15
Q

Nollpunktsvolym m hjälp av TB

A

Fasta kostnader / TB/styck

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Kalkylering (4 decks)

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