1
Q
Return on Investment
A
Net Operating Income/Average Operating Assets or Margin*TO
2
Q
Margin
A
Net Operating Income/Sales
3
Q
Turnonver
A
Sales/Average Operating Assets
4
Q
Residual Income
A
Net Operating Income - (Average Operating Assets*Minimum Required Rate of Return)
5
Q
Delivery Cycle Time
A
Wait Time + Throughout Time
6
Q
Throughout Time
A
Process Time + Inspection Time + Move Time + Que Time
7
Q
Manufacturing Efficiency Cycle
A
Value Added Time (Process Time)/Throughout (Manufacturing Cycle) Time
Managerial Accounting
flashcards
Decks in class (21)
# Cards
-
Chapter 519
-
Chapter 817
-
Chapter 5 Equations15
-
Advantages of Budget6
-
CB Income Statement0
-
Chapter 65
-
Segmented CB income1
-
Chapter 8 Budgets7
-
Schedules11
-
Direct Materials Budget1
-
Schedules go into8
-
Qick budgets6
-
Chapter 1112
-
Labor Variance2
-
Material Price Variance2
-
Chapter 117
-
Chapter 11 (Theory25
-
Chapter 12 theory23
-
Chapter 1043
-
Chapter 112
-
Chapter 5 FINAL29
