Income from the forest
Classified in Economy
Written at on 
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- 12 Payback period= in ivest/net cash
- accounting rate of return= Ave a o income(net cash-an depre exp/ initial ivest
- an depre ex=(cost of as -Residual value)/use life NPV=0
Present value of the investment’s net cash inflows- Initial investment = 0
initial ivest / amount of each equal net cash iflw=Annuity PV factor
f IRR exceeds the required rate of return ivest， less not
11price var=AQ(ap-sp) qua var=sp(aq-sqa) rate var=AH(ar-sr) effic=sr(ah-sh)
fixed overhead =Actual fixed overhead -
Budgeted fixed overhead =Actual fixed overhead -Budgeted fixed overhead(sha*sr)
10ROI= opeate income / total asset , sale margin=opear imcome/ sales; capital tunover=sale/total asset. Sales Margin =Capital Turnover *ROI
RI =Operating income * Minimum acceptable income(target rate of return *total asset)
Cash Deposited =Amount Charged on Credit Card -Transaction Fee
If company is a price-taker for the product Emphasize a target costing approach
88If expected increase in revenues exceeds expected increase in variable and fixed costs accpt or less not
;If company is a price-setter for the productEmphasize a cost-plus pricing approach
If total cost savings exceed the lost revenues from discontinuing a product, department, or store or not. 777contrabution margin radio=contrabution margin per unit(contrabution margin)/sale price per unit(sale r); sale unit= (fix expen+opera income)/CM per unit)
sale in $=(f+o)/CM ratio sale price-v cost=CM ;Margin of safety=Expected sales -Breakeven sales; operating leverage factor =CM/OI