Flashcards in Ratios and Formulas for Final Deck (11)
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1
Q
ROI
A
=operating income (or segment margin)/average operating assets
2
Q
ROI
A
= margin x turnover
3
Q
Margin
A
= operating income / sales
4
Q
Turnover
A
= sales / average operating assets
5
Q
RI
A
= operating income - (average operating assets x required rate of return)
= segment margin - (assets x required rate of return)
6
Q
BEP($)
A
= TFC / CM%
7
Q
BEP($)
A
= TFC / CMu
8
Q
margin of safety
A
= sales - BEP
9
Q
operating leverage
A
= CM / OI
10
Q
sales mix($)
A
= sales / total assets
11
Q
sales mix(units)
A
sales A / Sales A + B