Formulae Aggregate Planning
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Formulae Aggregate PlanningClosing stock = Opening stock + Production – DemandVariable Costs, Break-even Points and Margin of Safety VC = Labour + materials + component/assemblies + maintenance + consumables Total cost = fixed cost + variable cost Total cost = Fixed cost + number of units made x cost per unit Income (Sales Revenue) = number of units sold x price charged per unit Profit = Income – Total costs = Sales Revenue – Fixed Costs – Variable Costs Total Contribution = Sales Revenue – Total Variable costs Contribution per unit = Selling price of a unit – variable costs of a unit Contribution per unit = Total Contribution Number of units sold Number of units to be sold to break-even: B/E = Total fixed cost Contribution per unit Sales value at break-even point: B/E = Total Fixed Cost x Sales value Total contribution As a percentage at B/E point = Sales value at break-even point x 100 Total Sales value Margin of Safety = Actual Sales - Breakeven Sales Margin of Safety = Budgeted Sales - Breakeven Sales Margin of Safety = Budgeted Sales – Breakeven Sales x 100% Budgeted Sales Gross profit margin (%) = Profit (PBIT) x 100 Sales Critical Path Analysis Total Float: TF = (LF-ES) – D LF = the latest finish time ES = Earliest start time EF = Earliest finish time D = Duration of the activity. EF = ES + D (Forward Pass through the network) LS = LF – D (Backward Pass through the network) Crashing a Project Crash Cost per day = Crash Cost – Normal Cost Normal Time – Crash Time PERT Formula Expected Time, te = a + 4m + b 6 The variance (sigma squared) of activity duration is: 2 = {(b-a)/6}2 Download 27.67 Kb. Share with your friends:
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