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Chapter%2010%20formulas - SLS MIX

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S AVGOPASSET OPINC ROI = S AVGOPASSET SALES X SALES OPINC = ) ( ) ( NOVER OPASSETTUR X N OPINCMARGI = RESIDUAL INCOME = OPINC – (MINIMUM RATE OF RETURN X OPASSETS) EVA = AFTERTAX OPINC – (WEIGHTED AVG COST OF CAP X TOTAL CAP EMPLOYED) SALES PRICE VARIANCE = (ACT PRICE – EXP PRICE) X QUANTITY SOLD PRICE VOL VARIANCE = (ACT VOL – EXP VOL) X EXP PRICE CM VARIANCE = ACT CM – BUDGETED CM CM VOL VARIANCE = (ACT QUANTITY SOLD – BUDGETED QUANTITY SOLD) X BUDGETED AVG UNIT CM (in the following SLS MIX formula, EXP = BUDGETED)
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Unformatted text preview: SLS MIX VAR=[(P1ACTUNITS–P1EXPUNITS)X(P1EXPCM–EXPAVGUNITCM)] +[(P2ACTUNITS–P2EXPUNITS)X(P2EXPCM–EXPAVGUNITCM)] +[(P3ACTUNITS–P3EXPUNITS)X(P3EXPCM–EXPAVGUNITCM)] ……… +[(PnACTUNITS–PnEXPUNITS)X(PnEXPCM–EXPAVGUNITCM)] MKT SHARE VAR = [(ACT MKT SHARE% - BUDGETED MKT SHARE %) X (ACT INDUSTRY UNIT SLS] X BUDGETED AVG UNIT CM MKT SIZE VAR = [(ACT INDUSTRY UNIT SLS – BUDGETED INDUSTRY UNIT SLS) X BUDGETD MKT SHARE%] X BUDGETED AVG UNT CM...
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