Formulas for final
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| Current Ratio | current assets/current liabilities
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| Quick Ratio | current assets-inventory-prepaid/current liabilities
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| Earnings per share | NI - preferred dividends/average common stock outstanding
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| Return on investment | NI / total assets or NI / investment or operating income / operating assets
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| Return on equity | NI / stockholders' equity
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| Debt to Equity | Debt / Equity
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| Liquidity | Current ratio and quick ratio
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| Stock Market | Earnings per share
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| Profitability | Return on investment and return on equity
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| Solvency | Debt to equity ratio
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| profitability index | NPV/investment
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| payback period | investment/annual cash flows
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| Margin | NI / sales
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| Turnover | sales / investment
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| Residual income | operating income - (operating assets x ROI)
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| Price variance | (actual rate or price - standard rate or price) * actual units produced
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| Usage variance | (actual units produced - standard units allowed) * standard rate or price
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| Standard units allowed | Actual units produced * Standard rate or price
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| ABC allocation rate | cost to be allocated / cost driver
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| Volume allocation rate | total MO / number of units
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| Predetermined MO rate | total MO / cost driver
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| Breakeven in units | R(x) - VC(x) - FC(x) or Total FC/CM per unit
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| CVP | Breakeven + profit
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| CM ratio | CM per unit / sales price per unit
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| Margin of Safety | Sales - breakeven sales
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| Margin of safety % | Margin / sales
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| Sales volume | FC + desired profit / CM ratio
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| Magnitude of operating leverage | CM / NI
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| CM | Sales - VC
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| Sales price | average VC per unit + average FC per unit + desired profit per unit
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