business formulas Flashcards
% Change
(new value – original value) / original value x 100
Unit Costs
Total Cost ÷ Output
Interest %
(total repayment - borrowed amount)/borrowed amount x 100
Total Revenue
Selling Price x Number Sold
Total Fixed Cost
All fixed costs added together
Total Variable Cost
Variable cost per unit x Number sold
Total Cost
Total Fixed Cost + Total Variable Cost
Profit
Total Revenue – Total Cost
Contribution per unit
Selling Price – Variable cost per unit
Break Even Point in units
Fixed Cost ÷ Contribution per unit
Break even point in currency
break even point in units x sales prices
Margin of Safety
Actual Output – Break Even output
Total contribution
Total revenue – total variable costs
Total contribution
Total revenue – total variable costs
Total Inflows/ Total Income
All inflows/ income added together for that month
Total Outflows/ Total Expenditure
All outflows/ expenditure added together for that month
Net Cash Flow
Total inflows/income – Total outflows/expenditure
Opening Balance
Last month’s closing balance
Closing Balance
Opening Balance + Net Cash Flow
% Change
(new value – original value) / original value x 100
Unit Costs
Total Cost ÷ Output
Interest %
(total repayment - borrowed amount)/borrowed amount x 100
Total revenue/turnover
Selling price x quantity sold
Cost of Sales
Total variable costs of quantity sold
Gross Profit
Total Revenue – Cost of Sales
Gross Profit Margin %
Gross Profit ÷ Revenue x 100
Operating/net Profit
Gross Profit – Expenses
Operating/net Profit Margin %
Operating Profit ÷ Revenue x 100
Average rate of return (ARR)
Profit per annum ÷ Capital Outlay (cost) X 100
Average rate of return (ARR)
average profit per year ÷ initial investment X 100
