【正文】 ..................................................... 11 （ 1）基本經(jīng)濟訂貨模型 .................................................................................................................... 11 （ 2）經(jīng)濟訂貨基本模型的擴展（新增） ......................................................................................12 （ 3）保險儲 備 ....................................................................................................................................12 十八、短期借款 ...........................................................................................................................................13 1短期借款的信用條件 ...........................................................................................................................13 （ 1）周轉(zhuǎn)信貸協(xié)定 ............................................................................................................................13 （ 2）補償性余額 ................................................................................................................................13 （放棄現(xiàn)金折扣的信用成本） .........................................................................................13 3. 短期借款的成本 ..............................................................................................................................13 十九、量本利分析的基本原理（新增） .................................................................................................14 ..................................................................................................................14 ...............................................................................................................................................14 二十、單一產(chǎn)品量本利分析 ......................................................................................................................14 ...............................................................................................................................................14 ......................................................................................................................................15 二十二、多種產(chǎn)品量本利分析 ..................................................................................................................15 二十三、目標利潤分析 ..............................................................................................................................15 二十四、利潤敏感性 ..................................................................................................................................16 ： .............................................................................................................16 ： ............................................................................16 二十五、標準成本控制與分析 ..................................................................................................................16 1. 直接材料成本差異 ..........................................................................................................................16 2. 直接人工成本差異 ..........................................................................................................................17 3. 變動制造費用成本差異 .................................................................................................................17 4. 固定制造費用成本差異 .................................................................................................................17 二十六、利潤中心業(yè)績考核指標 ..............................................................................................................18 =銷售收入總額 變動成本總額 .........................................................................................18 =邊際貢獻 該中心負責人可控固定成本 ................................................................18 中級財務管理公式 第 3 頁 =可控邊際貢獻 該中心負責人不可控固定成本 ...................................................18 二十七、投資中心考核指標 ......................................................................................................................18 二十八、銷售預測的定量分析法（趨勢預測分 析法） ........................................................................19 二十九、定價方法 .......................................................................................................................................19 ..................................................................................................................19 2以市場需求為基礎的定價方法 ..........................................................................................................20 三十、基本財務報表分析 ..........................................................................................................................20 （一）償債能力指標 ..............................................................................................................................20 ..........................................................................................................................20 （ 1）營運資金 =流動資產(chǎn) 流動負債 ..................................................................................................20 （ 2）流動比率 =流動資產(chǎn) /流動負債 ..................................................................................................20 （ 3）速動比率 =速動資產(chǎn) /流動負債 ..................................................................................................20 （ 4）現(xiàn)金比率 =（貨幣資金 +交易性金融資產(chǎn)） /流動負債 ..............................................................21 ..........................................................................................................................21 （ 1）資產(chǎn)負債率 =（負債總額 /資產(chǎn)總額） *100% .............................................................................21 （ 2