福特的财务培训资料

《福特的财务培训资料》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、来自www.3722.cn中国最大的资料库下载FINANCEDEFINITIONS&GLOSSARYOFTERMSFINANCEDEFINITIONS&METRICSAREBASED来自www.3722.cn中国最大的资料库下载ONTHEINCOMESTATEMENTREVENUEVARIABLEMARKETINGMATERIALNETREVENUEWARRANTYCONTRIBUTIONCOSTOUTBOUNDFREIGHTCONTRIBUTIONMARGINPERIODCOSTSPROCESSINGCOSTSOTHERINCOME/(EXPENSE)LABOR&OVERHEADCOMPE

2、NSATIONFACTORSINBOUNDFREIGHTSPENDINGRELATEDPARTS&ACCESSORIESOBSOLESCENCEPROFITSOTHERPERIODCOSTSTOTALAUTOMOTIVEPROFITENGINEERINGFINANCINGFIXEDMARKETINGADMINISTRATIVETOTALCORPORATEPROFITSELLING来自www.3722.cn中国最大的资料库下载CONTRIBUTIONMARGINDEFINITIONRATIONALE/THEORYCALCULATIONMEASUREOFPRE-TAXMEASURESWHETHE

3、RANNETREVENUELESSPROFITEARNEDAFTERADDITIONALSALEOFACONTRIBUTIONCOSTSVARIABLEMARKETING&VEHICLECONTRIBUTESSUCHASMATERIAL,CONTRIBUTIONCOSTSPROFITTOTHECOMPANY.WARRANTY&OUTBOUNDARETAKENINTOONAFINANCIALBASIS,ITFREIGHTACCOUNTDOESNOTMAKESENSETOPRODUCEANITEMTHATCANNOTCOVERITSCONTRIBUTION(I.E.,OUT-OF-POCKET)

4、COSTS.USEDTOCALCULATEVOLUMEVARIANCE&INCREMENTALPROFITFORAVEHICLEEXAMPLEGROSSUNITPROFITVOLUMEPROFIT(BILS.)(000)NETREVENUE$3.0500$6,000CONTRIBUTIONCOSTS(1.0)500(2,000)CONTRIBUTIONMARGIN$2.0500$4,000来自www.3722.cn中国最大的资料库下载PROFITSBEFORETAXES(PBT)DEFINITIONRATIONALE/THEORYCALCULATIONMEASUREOFTHEREFLECTS

5、THE“BOTTOMNETREVENUELESSOVERALLPROFITABILITYLINE”CONTRIBUTIONORCONTRIBUTION&PERIODOFAPRODUCT,PERFORMANCEOFACOSTS.ALTERNATIVELY,MARKET,OPERATION,PRODUCTORBUSINESS,CONTRIBUTIONMARGINORBUSINESSAREAAFTERABSORBINGITSLESSPERIODCOSTSBEINGEVALUATED,PERIODCOSTSAFTERALLCOSTSARETAKENINTOACCOUNT.ALSOCALLEDACCO

6、UNTEDPROFITEXAMPLEGROSSUNITPROFITVOLUMEPROFIT(BILS.)(000)CONTRIBUTIONMARGIN$2.0500$4,000PERIODCOSTS(1.4)500(2,800)PBT$0.6500$1,200来自www.3722.cn中国最大的资料库下载NETINCOMEDEFINITIONRATIONALE/THEORYCALCULATIONMEASUREOFPROFITSAFTEREXERNALVIEWOFTHEPROFITSBEFORETAXESTAX,INCLUDINGMINORITYCOMPANYUSEDTOMEASURE(PBT

7、)LESSTAXES&INTERESTSOVERALLCOMPANYMINORITYINTERESTOFPROFITABILITYCONSOLIDATEDSUBSIDIARIESEXAMPLEPBT$500TAXES(175)PAT$325MINORITYINTEREST50NETINCOME$275来自www.3722.cn中国最大的资料库下载NETREVENUEGROWTHDEFINITIONRATION