COMM 294 2 Formulas
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19 Terms
MPV
AQp * (AP - SP)
MQV
SP * (AQu - SQu)
LPV
AH * (AR - SR)
LQV
SR * (AH - SH)
MOH Costs Applied
POHR * SH
Total MOH Variance
Actual MOH - MOH Costs Applied
Segment Margin
CM - Traceable Fixed Cost of Segment
Controllable Margin
CM - Controlled Fixed Costs
Return on Investment
Operating Income / Average Operating Assets
Return on Investment
Controllable Margin / Controllable Assets
Return on Investment
Net Income / Total Assets
Return on Investment
Controllable Margin / Average Operating Assets
Residual Income
Operating Income - (Average Operating Assets * Min Required Return)
Residual Income
Income - Capital Charge
Average Operating Assets
(Beginning Assets + Ending Assets)/2
ROI
Sales Margin * Asset Turnover
Minimum Transfer Price
Variable Cost + Transfer Cost
Minimum Transfer Price
Variable cost + Per unit lost contribution margin on outside sales
Minimum Transfer Price
Variable cost + (Total CM lost / # of units transferred)
