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Related Flashcards
Related Topics
Cards In This Set
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Contribution Margin
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Contribution Margin = Sales - Variable expenses
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Net Operating Income
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Net operating income = Contribution Margin - Fixed expenses
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Contribution Margin Ratio
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Contribution Margin Ratio = Contribution Margin/Sales
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Margin Of Safety
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Margin of safety = Total sales - Breakeven sales
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Break even SalesorTarget profit
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(Sales per unit)Q = (Variable cost per unit)Q + Fixed expenses + Target profit
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Absorption Costing VS. Variable Costing
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Absorption includes: DL, DM, VMOH, FMOH
Variable includes: DL, DM, VMOH |
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Activity Rate
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Estimated OverheadExpected Activity
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Gross Margin
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Gross MarginSales
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Earnings Per Share
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Net Income - preferred dividendsAv. # of common stk outstanding
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