Eksamenssett.no
Ressurser
Skolenytt
Hoderegning
BØK 3322
Formelark
Driftsregnskap og budsjettering
eksamenssett.no
Kostnader
•
V
K
=
v
⋅
x
VK = v \cdot x
V
K
=
v
⋅
x
•
T
K
=
F
K
+
v
⋅
x
TK = FK + v \cdot x
T
K
=
F
K
+
v
⋅
x
•
T
K
e
n
h
e
t
=
F
K
x
+
v
\displaystyle TK_{enhet} = \frac{FK}{x} + v
T
K
e
nh
e
t
=
x
F
K
+
v
Dekningsbidrag og break-even
•
D
B
=
P
−
v
DB = P - v
D
B
=
P
−
v
•
D
B
R
=
D
B
P
×
100
%
\displaystyle DBR = \frac{DB}{P} \times 100\%
D
BR
=
P
D
B
×
100%
•
x
0
=
F
K
D
B
\displaystyle x_0 = \frac{FK}{DB}
x
0
=
D
B
F
K
•
O
0
=
F
K
D
B
R
\displaystyle O_0 = \frac{FK}{DBR}
O
0
=
D
BR
F
K
•
R
=
D
B
⋅
x
−
F
K
R = DB \cdot x - FK
R
=
D
B
⋅
x
−
F
K
•
S
M
%
=
x
−
x
0
x
×
100
%
\displaystyle SM\% = \frac{x - x_0}{x} \times 100\%
SM
%
=
x
x
−
x
0
×
100%
Avviksanalyse
•
A
p
r
i
s
=
(
F
P
−
S
P
)
⋅
F
M
A_{pris} = (F_P - S_P) \cdot F_M
A
p
r
i
s
=
(
F
P
−
S
P
)
⋅
F
M
•
A
m
e
n
g
d
e
=
(
F
M
−
S
M
)
⋅
S
P
A_{mengde} = (F_M - S_M) \cdot S_P
A
m
e
n
g
d
e
=
(
F
M
−
S
M
)
⋅
S
P
•
A
t
o
t
=
A
p
r
i
s
+
A
m
e
n
g
d
e
A_{tot} = A_{pris} + A_{mengde}
A
t
o
t
=
A
p
r
i
s
+
A
m
e
n
g
d
e
•
A
l
ø
n
n
=
(
F
s
a
t
s
−
S
s
a
t
s
)
⋅
F
t
i
m
e
r
A_{lønn} = (F_{sats} - S_{sats}) \cdot F_{timer}
A
l
ø
nn
=
(
F
s
a
t
s
−
S
s
a
t
s
)
⋅
F
t
im
er
•
A
e
f
f
=
(
F
t
i
m
e
r
−
S
t
i
m
e
r
)
⋅
S
s
a
t
s
A_{eff} = (F_{timer} - S_{timer}) \cdot S_{sats}
A
e
ff
=
(
F
t
im
er
−
S
t
im
er
)
⋅
S
s
a
t
s
Investeringsanalyse
•
N
P
V
=
−
I
0
+
∑
t
=
1
n
C
F
t
(
1
+
r
)
t
\displaystyle NPV = -I_0 + \sum_{t=1}^{n} \frac{CF_t}{(1+r)^t}
NP
V
=
−
I
0
+
t
=
1
∑
n
(
1
+
r
)
t
C
F
t
•
a
n
,
r
=
1
−
(
1
+
r
)
−
n
r
\displaystyle a_{n,r} = \frac{1-(1+r)^{-n}}{r}
a
n
,
r
=
r
1
−
(
1
+
r
)
−
n
•
P
B
=
I
0
C
F
\displaystyle PB = \frac{I_0}{CF}
PB
=
CF
I
0
•
I
R
R
≈
r
1
+
(
r
2
−
r
1
)
⋅
N
P
V
1
N
P
V
1
−
N
P
V
2
\displaystyle IRR \approx r_1 + (r_2-r_1) \cdot \frac{NPV_1}{NPV_1-NPV_2}
I
RR
≈
r
1
+
(
r
2
−
r
1
)
⋅
NP
V
1
−
NP
V
2
NP
V
1
ABC-kalkulasjon
•
R
a
t
e
=
K
o
s
t
n
a
d
s
p
o
o
l
A
k
t
i
v
i
t
e
t
s
v
o
l
u
m
\displaystyle Rate = \frac{Kostnadspool}{Aktivitetsvolum}
R
a
t
e
=
A
k
t
i
v
i
t
e
t
s
v
o
l
u
m
Kos
t
na
d
s
p
oo
l
•
K
o
s
t
n
a
d
=
R
a
t
e
×
P
r
o
d
u
k
t
e
t
s
a
k
t
i
v
i
t
e
t
s
v
o
l
u
m
Kostnad = Rate \times Produktets\ aktivitetsvolum
Kos
t
na
d
=
R
a
t
e
×
P
ro
d
u
k
t
e
t
s
ak
t
i
v
i
t
e
t
s
v
o
l
u
m