First-level construction engineer economic formula: Calculation and application of time value of funds 1. Calculation of interest under simple interest calculation mode (P3): It = P × i Single 2. Calculation of interest under compound interest calculation mode (P4): It
=i×Ft-1★For interest, the more important calculation idea is I=F–P.
3. Calculation of the future value of a lump sum payment (P6): F=P(1+i)n[F=P(F/P,i,n)]★The present value coefficient and the future value coefficient are the reciprocals of each other.
4. Find the final value of the annuity (P10): ★Inverse operation is to find the sinking fund.
5. Calculate the present value of a known annuity (P10): ★Inverse operation is to find the equal investment return amount 6. Conversion of nominal interest rate r and interest period interest rate i (P12): Uncertainty of i=r/m technical solution
Analysis 1. Calculation of total cost (P34): Total cost = fixed cost + variable cost = unit variable cost × production volume + fixed cost 2. The core formula of the volume-cost-profit model (P36): profit = unit price × production volume - unit
product tax
There is no need to memorize formulas by rote.
3. Sensitivity coefficient (P41): SAF=(△A/A)/(△F/F)=Change rate of analysis indicators/Change rate of influencing factors★Sorting criteria for sensitivity degree: The absolute value of the sensitivity coefficient is from high to high
to low ranking.
Comparative Analysis of Equipment Leasing and Purchase Plans 1. Attachment rate method for rent calculation (P65): ★You can remember it like this: spread the asset value evenly to each year, and then add the asset value multiplied by (additional rate + discount rate).
2. Annuity method for rent calculation (P66) ① End of period payment method: ② Beginning of period payment method: ★ There is no need to remember such a complicated formula, just remember the principle.
That is, the value of the equipment should be equal to the sum of the present value of future rents, and the equation can be solved.
It is necessary to pay attention to the initial payment. The formula is expressed as: P=R×(P/A, i, n)×(1+i) 3. When selecting the economic comparison between equipment leasing and purchase plans, attention should be paid to the incremental principle (P67): Comparing leasing
Or the difference in the purchase plan. Part of the equipment leasing: income tax rate
-Expenses = Profit (Financial Results Equation)★An important basis for preparing an income statement.