a. % change in volume= – % changes in price/ {CM% + % in price} for {REAL McCoy & McCoy Lite}
b. Variance = OMi – OMj
c. Dupoint model
Net income/sales x sales/assets = Net income/assets x asset/ equity = Net
income/equity
d. Cash flow = Change in cash = Operating CF + Investing CF + Financing CF
ADDITIONALLY,
Margin, Markup, revenue, operating profit, net income, fixed production cost,
gross profit margin, average variable cost, average fixed cost, average total cost,
contribution margin per unit & returns on sale.
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