1. Inventory公式:

　　l Re‐order level = maximum demand x maximum lead time

　　l Min. stock level = re‐order level –(average demand x average lead time)

　　l Max. stock level = re‐order level + re‐order quantity – (min. demand x min. time)

　　l Average inventory =safety inventory + 1/2 reorder quantity

　　2. 劳动成本评估：

　　3. OVERHEAD制造成本分摊

　　• repeated distribution (or reciprocal) method , include algebraic method (设X,Y)

　　• direct method (不考虑X，Y对彼此的分摊)

　　• step-down method(仅考虑X或Y对彼此的分摊)

　　AC = MC + (Closing Inventory – Opening Inventory) x OAR

　　4. Index

　　5. Process Costing – 必须会用FIFO & Weight Average解题，计算WIP或者OUTPUT

　　6. ABC – 要知道它和AB的区别。

　　7. Life Cycle Costing:

　　l Introduction: Few competitors + High promotion cost + Basic quality

　　l Growth: New competitors + New distribution outlets being found + Product quality improvement made + Customer feedback received

　　l Maturity: Most competitive + Product Upgrade

　　l Decline: Exit strategy to be identified

　　8. 相关和不相关成本：

　　l Relevant costs: future + incremental 是决定人可以影响的成本

　　主要有：Avoidable costs, Differential costs and Opportunity costs

　　l Non-relevant costs: 与做决定无关的成本.

　　主要有：Sunk costs, Committed costs, and Nominal (imputed) costs

　　9. 相关系数和决定系数：

　　Correlation coefficient (r) & Coefficient of determination (r2)

　　10. 项目评估

　　NPV 和 IRR的优缺点：

　　11. 差异

　　12. 差异调节

　　13. 战略战术

　　14. 比率

　　l Profitability Ratios 盈利能力

　　² Gross Profit Margin: x 100%

　　² Operating Profit Percentage: x 100%

　　² Return on Capital: x 100%

　　² Employed Return on Equity: x 100%

　　l Liquidity Ratios:

　　² Current Ratio: = X:1， 该数值﹥1比较好

　　² Quick Ratio (Acid Ratio) : = X:1

　　l Efficiency Ratios:

　　² Inventory turnover period: x 365 days

　　² Payables/ Receivables payment period: x 365 days

　　² Working capital cycle: Inventory days + Receivable days – Payable days

　　² Asset Turnover: = X times

　　l Position Ratios:

　　² Interest cover: = X times

　　² Gearing: = X times