income_statements: Functions generating contribution income statements and...

In NicolasJBM/manacc: Functions to simulate exercises in management accounting, and templates for these questions

Description

Functions generating contribution income statements and financial income statements for several products over one period assuming no inventory.

Usage

income_statements(basevol = 10000, profitable = c(TRUE, FALSE, TRUE))

Arguments

basevol	Numeric. Volume of reference (for all products)
profitable	Logical vector. For each reference to be simulated, whether the segment is profitable or not.

Value

dataframe with all accounts.

company	Name of the company
product	Generic name of the product, complete form
singular	Generic name of the product, singular form
plural	Generic name of the product, plural form
reference	Name of the specific reference
p	Price
cmr	Contribution Margin Ratio
uvc	Unit Variable Cost
ucm	Unit Contribution Margin
vol	Volume
fc	Fixed costs
rev	Revenues
umat	Unit material costs of production
ulab	Unit labor costs of production
uper	Unit period cost
fprod	Fixed production costs
fprod_batch	Fixed production costs - batch level
fprod_segm	Fixed production costs - segment level
fprod_comp	Fixed production costs - company level
fper	Fixed period costs
fper_batch	Fixed period costs - batch level
fper_segm	Fixed period costs - segment level
fper_comp	Fixed period costs - company level
vc	Variable Costs - total
cm	Contribution Margin - total
oi	Operating Income
vprod	Variable costs of production - total
prod	Production costs - total
gm	Gross Margin
vper	Variable period costs - total
per	Period costs - total

NicolasJBM/manacc documentation built on Jan. 16, 2020, 1:42 p.m.