[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-81198-en":3,"doc-seo-81198-105":30,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},81198,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",4,"Exam","PM Formulae Sheet by BeingACCA","A formula sheet focused on management accounting and performance management, organized by chapters covering advanced management accounting, cost-volume-profit analysis, pricing, risk and uncertainty, analytical techniques, variance analysis (basic and advanced), planning and operational variances, and performance measurement. It lists key relationships such as breakeven and margin of safety calculations, pricing and profit-maximizing conditions, expected value and sensitivity, time-series decomposition, variance components, and financial and divisional performance indicators like ROI, ROCE, margins, liquidity and efficiency ratios.","FYI – This sheet does not include those formulae  \nthat are already part of the Formula Sheet you will get in the exam.  \nChapter 3 – Advances in Management Accounting  \n􀯋􀯘􀯧􀯨􀯥􀯡 􀯣􀯘􀯥 􀯙􀯔􀯖􀯧􀯢􀯥􀯬 ℎ􀯢􀯨􀯥 TPAR = ~~ ~~  \n􀮼􀯢􀯦􀯧 􀯣􀯘􀯥 􀯙􀯔􀯖􀯧􀯢􀯥􀯬 ℎ􀯢􀯨􀯥  \nReturn per factory hour =  􀯍ℎ􀯥􀯢􀯨􀯚ℎ􀯣􀯨􀯧 􀯣􀯘􀯥 􀯨􀯡􀯜􀯧 􀯁􀯢􀯨􀯥􀯦 􀯢􀯡 􀯕􀯢􀯧􀯧􀯟􀯘􀯡􀯘􀯖􀯞 􀯣􀯘􀯥 􀯨􀯡􀯜􀯧  \nCost per factory hour = 􀮻􀯢􀯧~~ ~~􀯈􀯧􀯟􀯧􀯘ℎ􀯡􀯘􀯘􀯥􀯖􀯙􀯞􀯔ℎ􀯖􀯢􀯧􀯢􀯨􀯥􀯬􀯥􀯦􀯖􀯢􀯔􀯩􀯦􀯔􀯧􀯜􀯟􀯦􀯔􀯕􀯟􀯘  \nChapter 5 – Cost Volume Profit Analysis  \nNumber of units to be sold to breakeven =  􀯍􀯢􀯧􀯔􀯟 􀯙􀯜􀯫􀯘􀯗 􀯖􀯢􀯦􀯧   \n􀯎􀯡􀯜􀯧 􀯖􀯢􀯡􀯧􀯥􀯜􀯕􀯨􀯧􀯜􀯢􀯡  \nSales volume = 􀯍􀯢􀯧􀯔􀯟 􀯙􀯜􀯫􀯘􀯗 􀯖􀯢􀯦􀯧+􀯋􀯘􀯤􀯨􀯜􀯥􀯘􀯗 􀯣􀯥􀯢􀯙􀯜􀯧  \n􀯎􀯡􀯜􀯧 􀯖􀯢􀯡􀯧􀯥􀯜􀯕􀯨􀯧􀯜􀯢􀯡  \nSales revenue to achieve target profit = Sales  \nvolume * SP per unit  \n􀮼􀯢􀯡􀯧􀯥􀯜􀯕􀯨􀯧􀯜􀯢􀯡 􀯣􀯘􀯥 􀯨􀯡􀯜􀯧 􀯍􀯢􀯧􀯔􀯟 􀯖􀯢􀯡􀯧􀯥􀯜􀯕􀯨􀯧􀯜􀯢􀯡 C/S Ratio = ~~ ~~ = ~~ ~~  \n􀯌􀯉 􀯣􀯘􀯥 􀯨􀯡􀯜􀯧 􀯍􀯢􀯧􀯔􀯟 􀯥􀯘􀯩􀯘􀯡􀯨􀯘  \nBreakeven revenue = 􀮿􀯜􀯫􀮼􀯌􀯘􀯗􀯥􀯔􀯖􀯧􀯢􀯜􀯦􀯢􀯧  \nRevenue required to achieve a target profit =􀮿􀯜􀯫􀯘􀯗 􀯖􀯢􀯦􀯧+􀯋􀯘􀯤􀯨􀯜􀯥􀯘􀯗 􀯣􀯥􀯢􀯙􀯜􀯧  \n􀮼􀯌 􀯥􀯔􀯧􀯜􀯢  \nIn units or $, MOS = Budgeted sales – Breakeven sales  \n􀮻􀯨􀯗􀯚􀯘􀯧􀯘􀯗 􀯦􀯔􀯟􀯘􀯦−􀮻􀯥􀯘􀯔􀯞􀯘􀯩􀯘􀯡 􀯦􀯔􀯟􀯘􀯦  \nAs a %, MOS = ~~ ~~ ∗ 100  \n􀮻􀯨􀯗􀯚􀯘􀯧􀯘􀯗 􀯦􀯔􀯟􀯘􀯦  \n􀯍􀯢􀯧􀯔􀯟 􀯖􀯢􀯡􀯧􀯥􀯜􀯕􀯨􀯧􀯜􀯢􀯡 (􀯔􀯟􀯟 􀯣􀯥􀯢􀯗􀯨􀯖􀯧􀯦)  \nWt avg C/S ratio =  \n􀯍􀯢􀯧􀯔􀯟 􀯥􀯘􀯩􀯘􀯡􀯨􀯘 (􀯔􀯟􀯟 􀯣􀯥􀯢􀯗􀯨􀯖􀯧􀯦)  \n 􀮿􀯜􀯫􀯘􀯗 􀯖􀯢􀯦􀯧   \nBreakeven revenue =  \n􀯐􀯧 􀯔􀯩􀯚 􀮼􀯌 􀯥􀯔􀯧􀯜􀯢  \nRevenue required for target profit =  \n􀮿􀮼+􀯋􀯘􀯤􀯨􀯜􀯥􀯘􀯗 􀯣􀯥􀯢􀯙􀯜􀯧􀯐􀯧 􀯔􀯩􀯚 􀮼􀯌 􀯥􀯔􀯧􀯜􀯢  \nSales units at breakeven revenue Chapter 8 – Risk and Uncertainty  \nRevenue ratio for Product X =  \n􀮻􀯨􀯗􀯚􀯘􀯧􀯘􀯗 􀯥􀯘􀯩􀯘􀯡􀯨􀯘 􀯙􀯥􀯢􀯠 􀯑􀯍􀯢􀯧􀯔􀯟 􀯕􀯨􀯗􀯚􀯘􀯧􀯘􀯗 􀯥􀯘􀯩􀯘􀯡􀯨􀯘  \nAt breakeven,  \nRevenue from product = Total breakeven revenue * Revenue ratio of X  \nChapter 7 – Pricing  \nP = a – bQ  \na is the price when Q = 0 b = 􀮼~~ ~~􀮼ℎ􀯔􀯡􀯚ℎ􀯔􀯡􀯚􀯘􀯘􀯜􀯡􀯜􀯡􀯤􀯣􀯥􀯜􀯨􀯔􀯡􀯖􀯧􀯘􀯜􀯧􀯬  \nMR = a – 2bQ  \nProfit maximizing point → MC = MR  \n% 􀯖ℎ􀯔􀯡􀯚􀯘 􀯜􀯡 􀯗􀯘􀯠􀯔􀯡􀯗 PED = ~~ ~~  \n% 􀯖ℎ􀯔􀯡􀯚􀯘 􀯜􀯡 􀯣􀯥􀯜􀯖􀯘  \n• EV = ∑ xi pi  \nSensitivity = 􀯏􀯉􀯔􀯥􀯥􀯢􀯜􀯙􀯔􀯜􀯕􀯧􀯟􀯘  \nChapter 10 – Analytical Techniques  \nNormal yearly growth rate  \nGeometric Mean =  \n􀳙√ (1 + 􀝎1) ∗ (1 + 􀝎2) ∗ (1 + 􀝎3) ∗ …  \nHigh Low Method-  \n􀯁􀯜􀯚ℎ􀯘􀯦􀯧 􀯢􀯨􀯧􀯣􀯨􀯧 􀯖􀯢􀯦􀯧−􀯅􀯢􀯪􀯘􀯦􀯧 􀯢􀯨􀯧􀯣􀯨􀯧 􀯖􀯢􀯦􀯧 VC = ~~ ~~  \n􀯁􀯜􀯚ℎ􀯘􀯦􀯧 􀯢􀯨􀯧􀯣􀯨􀯧−􀯅􀯢􀯪􀯘􀯦􀯧 􀯢􀯨􀯧􀯣􀯨􀯧  \nTime Series Analysis  \nY = Trend + Seasonal Variations + Cyclical Variations + Random variations due to nonrecurring influences  \nChapter 12 – Basic Variance Analysis  \n• Sales Volume Variance = (Budgeted Sales – Actual Sales) * Std profit per unit  \n• Sales Price Variance = (Std price – Actual price)  \n* Actual Qty sold  \n• Material Price Variance = (Std price – Actual price) * Actual Qty purchased  \n• Material Usage Variance = (Std qty to be used – Actual qty used) * Std price  \n• Labor Rate Variance = (Std labor rate – Actual labor rate) * Actual hours  \n• Idle Time Variance = (Actual hours paid – Actual hours worked) * Std rate  \n• Labor Efficiency Variance = (Std hours for actual production – Hours worked) * Std rate  \n• Variable Overhead Rate Variance = (Std VOR per hour – Actual rate) * Labor hours worked  \n• Variable Overhead Efficiency Variance = (Std hours for actual production – Hours worked) * Std VOR per hour  \n• Fixed Overhead Expenditure Variance =(Budgeted Hours * Std rate)–(Actual hours * Actual rate)  \n• Fixed Overhead Volume Variance = (Actual Production – Budgeted Production) * Std FOAR per unit  \n= Capacity Variance + Efficiency Variance  \n• Fixed Overhead Capacity Variance = (Budgeted hours – Actual hours) * Std rate  \n• Fixed Overhead Efficiency Variance = (Std hours – Actual hours) * Std rate  \nChapter 13 – Advanced Variance Analysis  \n• Material Mix Variance-  \n\n| Actual qty used | Actual qty instd mix | Difference | Variance |\n| --- | --- | --- | --- |\n\n• Material Yield Variance-  \n\n| Actual output | X |\n| --- | --- |\n| X liters/kg should yield | X |\n| Difference | X |\n|  | *Std cost per unit |\n\nAlternative method-  \n| Actual qtyin std mix | Std qty in actual output | Difference | Variance |\n| --- | --- | --- | --- |\n\n• Sales Mix Variance-  \n\n|  | budgeted mix |  |  |\n| --- | --- | --- | --- |\n\n• Sales Quantity Variance-  \n| Actual sales in budgeted mix | Budgeted sales | Difference | Std margin |\n| --- | --- | --- | --- |\n\nChapter 14 – Planning and Operational Variances  \n• Planning Price Variance = ","cbCaiqUDqSmZGzyG","https://ap.wps.com/l/cbCaiqUDqSmZGzyG","pdf",439821,3,1,6,"English","en",105,"# Chapter 3 – Advances in Management Accounting\n# Chapter 5 – Cost Volume Profit Analysis\n# Chapter 7 – Pricing\n# Chapter 8 – Risk and Uncertainty\n# Chapter 10 – Analytical Techniques\n# Chapter 12 – Basic Variance Analysis\n# Chapter 13 – Advanced Variance Analysis\n# Chapter 14 – Planning and Operational Variances\n# Chapter 15 – Performance Measurement\n# Chapter 17 – Divisional Performance Evaluation","[{\"question\":\"What cost-volume-profit measures are provided in the sheet?\",\"answer\":\"The sheet includes breakeven unit calculations, sales volume relationships, sales revenue needed for a target profit, breakeven revenue, revenue required for target profit, and margin of safety (MOS) in units and as a percentage, along with weighted-average C/S ratio.\"},{\"question\":\"Which pricing-related formulae and decision rules are included?\",\"answer\":\"It provides a linear demand/pricing form (P = a − bQ), marginal revenue (MR = a − 2bQ), a profit-maximizing point condition (MC = MR), and elasticity and pricing sensitivity style calculations.\"},{\"question\":\"What variance analysis topics and components are covered?\",\"answer\":\"It covers basic variance analysis for sales volume/price, material price and usage, labor rate and efficiency and idle time, variable overhead rate/efficiency, and fixed overhead expenditure and volume/capacity/efficiency. It also lists advanced variance areas such as material mix, material yield, sales mix, and sales quantity variances.\"}]",1784151626,15,{"code":4,"msg":31,"data":32},"ok",{"site_id":25,"language":24,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":85,"head_meta":87,"extra_data":89,"updated_unix":28},"pm-formulae-sheet-by-beingacca","",{"@graph":36,"@context":84},[37,52,67],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,50],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":20},"https://docshare.wps.com/document/exam/",{"item":51,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/pm-formulae-sheet-by-beingacca/81198/",{"url":51,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"inLanguage":24,"description":14,"dateModified":60,"datePublished":61,"encodingFormat":59,"isAccessibleForFree":62,"interactionStatistic":63},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":41,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-07-23","2026-07-15",true,{"@type":64,"interactionType":65,"userInteractionCount":20},"InteractionCounter",{"@type":66},"ViewAction",{"@type":68,"mainEntity":69},"FAQPage",[70,76,80],{"name":71,"@type":72,"acceptedAnswer":73},"What cost-volume-profit measures are provided in the sheet?","Question",{"text":74,"@type":75},"The sheet includes breakeven unit calculations, sales volume relationships, sales revenue needed for a target profit, breakeven revenue, revenue required for target profit, and margin of safety (MOS) in units and as a percentage, along with weighted-average C/S ratio.","Answer",{"name":77,"@type":72,"acceptedAnswer":78},"Which pricing-related formulae and decision rules are included?",{"text":79,"@type":75},"It provides a linear demand/pricing form (P = a − bQ), marginal revenue (MR = a − 2bQ), a profit-maximizing point condition (MC = MR), and elasticity and pricing sensitivity style calculations.",{"name":81,"@type":72,"acceptedAnswer":82},"What variance analysis topics and components are covered?",{"text":83,"@type":75},"It covers basic variance analysis for sales volume/price, material price and usage, labor rate and efficiency and idle time, variable overhead rate/efficiency, and fixed overhead expenditure and volume/capacity/efficiency. It also lists advanced variance areas such as material mix, material yield, sales mix, and sales quantity variances.","https://schema.org",{"og:url":51,"og:type":86,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":88,"canonical":51},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":91},[92,96,100,103,108,112,117,122,127,130,134],{"id":21,"doc_module":4,"doc_module_name":46,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":47,"doc_module":4,"doc_module_name":46,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":101,"slug":102},70,"exam",{"id":104,"doc_module":4,"doc_module_name":46,"category_name":105,"show_sort_weight":106,"slug":107},5,"Comic",60,"comic",{"id":22,"doc_module":4,"doc_module_name":46,"category_name":109,"show_sort_weight":110,"slug":111},"Technology",50,"technology",{"id":113,"doc_module":4,"doc_module_name":46,"category_name":114,"show_sort_weight":115,"slug":116},7,"Healthcare",40,"healthcare",{"id":118,"doc_module":4,"doc_module_name":46,"category_name":119,"show_sort_weight":120,"slug":121},8,"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":46,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":46,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":46,"category_name":136,"show_sort_weight":104,"slug":137},19,"General","general"]