Fixed
Overhead
Utilities
Capital
C. Utilities
10-15% of purchased equipment cost
3-10% of fixed capital investment
Either (A) or (B)
Neither (A) nor (B)
15000
16105
18105
12500
5 years
7 years
12 years
10 years
Net worth means paid up share capital and reserve & surplus (i.e. shareholders equity)
Return on equity = profit after tax/net worth
Working capital turnover ratio = sales/net working capital
Total cost of production is more than net sales realisation (NSR) at breakeven point
Present worth method
Sinking fund method
Sum of the years-digits method
All (A), (B) and (C)
Assets = equities
Assets = liabilities + net worth
Total income = costs + profits
Assets = capital
Debt-equity ratio of a chemical company describes the lenders contribution for each rupee of owner's contribution i.e., debt-equity ratio = total debt/net worth
Return on investment (ROI) is the ratio of profit before interest & tax and capital employed (i.e. net worth + total debt)
Working capital = current assets + current liability
Turn over = opening stock + production closing stock
Fixed charges and plant overhead cost
And plant overhead cost
Plant overhead cost and administrative expenses
None of these
Straight line method
Declining balance
Both (A) and (B)
Neither (A) nor (B)
Perpetuity
Capital charge factor
Annuity
Future worth
2
10
30
50
One
Three
Six
Twelve
Total annual rate of production equals the assigned value
Total annual product cost equals the total annual sales
Annual profit equals the expected value
Annual sales equals the fixed cost
10 to 20
20 to 40
45 to 60
65 to 75
Annually
Fortnightly
Monthly
Half-yearly
1.2 to 1.4
2.5 to 2.7
4.2 to 4.4
6.2 to 6.4
1 to 5
10 to 20
25 to 35
35 to 45
Longer tubes are less expensive per unit heat transfer area as compared to shorter tubes
A cost index is merely a number for a given year showing the cost at that time relative to a certain base year
Turnover ratio of a chemical plant is the ratio of gross annual sales to the fixed capital investment
Plates with butt welded joints are less expensive compared to lap welded joints, because squaring of plates is not necessary
Competition from other manufactures
Product distribution
Opportunities
Economics
Manufacturing cost
Depreciation by sinking fund method
Discrete compound interest
Cash ratio
15
35
55
75
Diminishing balance
Straight line
Sum of the years digit
Sinking fund
Fixed
Overhead
Utilities
Capital
(P - S)/n
1 - (P/S)1/m
(m/n) (P - S)
[2 (n - m + 1)/n(n + 1)]. (P - S)
Efficient utilisation of manpower and machines
Preparing production schedule
Efficient despatching of products
Inventory control
And economic life of a project are the same
Is the length of time over which the earnings on a project equals the investment
Is affected by the variation in earnings after the recovery of the investment
All (A), (B) and (C)
Book value
Total cost
Operating cost
None of these
Decreases
Increases
Remains the same
May increase or decrease, depending upon whether the fluid is Newtonian or non-Newtonian
Raw materials is stock
Finished products in stock
Transportation facilities
Semi-finished products in the process
Utilities plants
Maintenance and repair inventory
Process equipments
Depreciation