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6. Capacity Ratio

  • Budgeted Rate / Budgeted Hours
  • Actual Hours Worked / Budgeted Hours
  • Actual Hours Worked / Actual Rate

7. Forecast Price

  • Historical Price x Forecast Index / Historical Index
  • Forecast Index x Historical Index / Historical Price
  • Historical Price x Forecast Index / Forecast Index

8. Contribution Per Limiting Factor

  • Contribution per Unit / Fixed Cost
  • Contribution per Unit / Kgs per Unit
  • Fixed Cost / Contribution per Unit

9. Target Profit

  • Contribution per Unit + Fixed Cost / Target Profit
  • Fixed Cost + Target Profit / Contribution per Unit
  • Variable Cost + Fixed Cost / Target Profit

10. Average Annual Sales Change

  • Sales in last year - (number of years - 1) / sales in first year
  • Sales in last year - sales in first year / (number of years - 1)
  • Sales in last year + sales in first year / (number of years + 1)

11. Efficiency Ratio

  • Standard Hours for Actual / Actual Hours
  • Budgeted Rate / Budgeted Hours
  • Standard Rate / Actual Hours

12. Profit Volume Analysis

  • Contribution / Selling Price
  • Fixed Cost / Selling Price
  • Fixed Cost / Contribution

13. Margin of Safety

  • Budgeted Sales - Breakeven Sales / Budgeted Sales
  • Fixed Cost - Breakeven Sales / COS
  • Budgeted Sales + Breakeven Sales / Fixed Cost

14. Break Even

  • Revenue - Fixed Cost
  • Fixed Cost / Contribution per Unit
  • Selling Price - Variable Cost

15. Actual Ratio

  • Actual Output / Budgeted Output
  • Operating Profit / Revenue
  • Budgeted Output / Revenue