Calculus Accountancy

Big corporations are heavily depends on the financial measures, like ROE, ROA, Current-ratio, Acid-test, Tax, Dividend, Interest, Inventory, Receivables and Payables etc., which are determining the firm's value at the world's stock exchanges. As common after the fact unpredictable ratios, sensitivity analysis is difficult for more than 3 (three) parameters altogether. On the contrary, the financial figures could be planned ahead by Calculus & Analytic Geometry, up to 13-26 (thirteen to twenty six) criteria as the blue-print along its construction management. (The Leibnitz and Newton's Calculus, start developed 200 years after completion of Paccioli's Accounting Math's Dual-entries' Polynomials & Algorithm links of finance optimization). Employing their Calculus and Analytic-geometries on current computer networks, had proven able for MC, MR, AVC, AC, TC, BEP, SDP, EOQ, MRP, ROP, EPS, EVA as high-tech entries to Paccioli's Debit and Credits. It is shown that Nestle, Cisco and Top-9 Forbes firms 2013, could automatically get Operation Research's optimum result on their IFRS and GAAP Balance-sheet & Income-statements, continuously adjusted along the operation's year, as: (Dr) Cost= FC+VC= ou 3+nu 2+mu+F at (3ou 2+2nu+m= k+2wu) (Cr) Bank at Xc+360G/V-360J/S-360P/V of (R/W= ROA & R/E= ROE) The practical benefits of this research report are to make all big firms' financial reports: (a)Planned-accurately as blue-print before the operations, (b)The finance-director could have the flight plan and adjust the deviation quickly at its very early stage, (c)Operation-research & Managerial-accounting optimization could always be provided before &during operations, (d)Public-investors and share-holder's meeting could assure the financial ratio result at maximum 5% deviations, (e)Economic turbulence will give much-less surprise. On the other side, the theoretical benefits of this research are: (a)To-join back the accounting to its Paccioli's analytic-calculus, (b)To utilize Leibnitz-Newton's geometry for better sustainable finance, (c)To computerize all the inter-connected dual entries T-accounts and reducing all the human errors. Keywords: Calculus Analytic Geometry Leibnitz Newton Paccioli's Math-Fin