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抽样的概念
单纯随机抽样〔simple random sampling〕
将调查总体全部观察单位编号,再用抽签法或随机数字表随机抽取局部观察单位组成样本.
优点：操作简单,均数、率与相应的标准误计算speyre Price Index=∑PnQo∑PoQo ;Laspeyre Quantity Index=∑PoQn∑PoQo
Paasche Price Index=∑PnQn∑PoQn ;Paasche Quantity Index=∑PnQn∑PnQo
Fisher Price Index=Laspeyre Price Index ×Paasche Price Index
Process Costing – 必须会用FIFO & Weight Average解题，计算WIP或者OUTPUT
ABC – 要知道它和AB的区别。
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Life Cycle Costing:
Introduction: Few petitors + High promotion cost + Basic quality
Growth: New petitors + New distribution outlets being found + Product quality improvement made + Customer feedback received
Maturity: Most petitive + Product Upgrade
Decline: Exit strategy to be identified
相关和不相关本钱：
Relevant costs: future + incremental 是决定人可以影响的本钱
主要有：Avoidable costs,Differential costs and Opportunity costs
Non-relevant costs: 与做决定无关的本钱.
主要有：Sunk costs, mitted costs, and Nominal (imputed) costs
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相关系数和决定系数：
Correlation coefficient (r) & Coefficient of determination(r2)
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项目评估
NPV 和 IRR的优缺点：
差异
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差异调节
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战略战术
比率
Profitability Ratios 盈利能力
Gross Profit Margin: Gross ProfitRevenue x 100%
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Operating Profit Percentage: PBIT (profit before interest and tax)Revenue x 100%
Return on Capital:PBITTotal equity + NCL x 100%
Employed Return on Equity: Profit after Tax & Preference dividendsTotal equity x 100%
Liquidity Ratios:
Current Ratio: Current AssetCurrent Liabilities = X:1， 该数值﹥1比拟好
Quick Ratio (Acid Ratio) : Current Asset-InventoriesCurrent Liabilities = X:1
Efficiency Ratios:
Inventory turnover period: InventoriesCost of sales x 365 days
Payables/ Receivables payment period: Trade payables/receivableCost of sales x 365 days
Working capital cycle: Inventory days + Receivable days – Payable days
Asset Turnover: RevenueTotal Assets-CL = X times
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Position Rati