Homework was a pain, so I do management accounting with Python

I am studying business administration at university, so of course I also have accounting classes. One of them, the problem of the management accounting class, is troublesome, so I thought I could do it by programming. I have to memorize the calculation formula after all because it can not be used at the time of testing, but this time it is good.

What is management accounting?

Management accounting (English: management accounting) is a type of corporate accounting. The main purpose is to use accounting information for business manager decision-making, performance measurement and performance evaluation within the organization. The antonym is financial accounting. It is very different from financial accounting, which aims to provide information to stakeholders outside the company.

Quote wikipedia

Simply put, accounting such as commercial bookkeeping, which is a general bookkeeping test, is made for people outside the company. So you have to take over the rules and make it. However, the purpose of management accounting is completely different because it measures accounting information and creates reports that are useful for corporate decision making.

Determine if the project is investable (contractable)

now is the current production capacity_percent is the current operating rate trade_request_amount is the production volume requested by the other party

def Investable(now, capacity_percent, trade_request_amount):
    max_amount= now / capacity_percent
    now_can_use = max_amount- now
    if now_can_use  >trade_request_amount:
        print('Investable')
    else:
        print('No')
    
Investable(42500, 85, 7000 )
#Execution result
No

As a result of the execution, it turned out that this investment plan cannot be implemented.

Difference cost revenue analysis

Difference cost revenue analysis is a quick decision making by extracting only the additional revenue, cost and expense generated when making a special non-repetitive decision such as low order, and calculating the differential profit. It is a method to do.

productive_volume Production quantity revenue_per_item Profit per product produce_cost_per_item Production cost per product sales_cost Selling expenses fixed_cost Fixed cost

def Differential_cost_revenue(productive_volume, revenue_per_item,
produce_cost_per_item, sales_cost, fixed_cost):
    a = revenue_per_item * productive_volume 
    b = produce_cost_per_item * productive_volume
    c = sales_cost * productive_volume
    cost = b+c +fixed_cost
    if  a- cost >0:
        print('think voting')
        return(a-cost)
    else:
        print('stop voting')



Differential_cost_revenue(6500, 450, 230, 30, 435000)
#Execution result
think voting
800000    

Summary

This time, I made a program that makes it easy to do homework for management accounting in university classes. When I wrote this code, I had a print of the problem at hand, but since I don't have it now, I forgot the conditions of the detailed problem, but since the code remained, I wrote the code by imagination lol