بعرير

انا اعطيكم القوانين الخاصة Safety margin ratio = Safety margin in unit / activity level OR Safety margin in value /net salesSafety margin in unit = Unit sales - Break even point in unitSafety margin in value =net sales -Break even point in value OR Safety margin in unit * unit sales priceBreak even point in unit =fixed costs /contribution margin per unitBreak even point in value =fixed costs / contribution margin percentage OR Break even point in unit * unit sales priceContribution margin in unit = unit sales price -variabile cost per unitContribtion margin = Contribution margin in unit *unit sales priceOR director materials +labor or wages +over headcontribution margin ratio =contribution margin / salesNet sales = total sales -sales discount -sales return and allowanceTotal sales = activity level *sales priceNet income =Revenue - ExpensesRevenue = sales when Expenses = variable cost + fixed costOwner equity at end of year = capital OR owner equity at Begnning of year + net income - DarwingBest Wish mahmoud