business formulas need to know Flashcards
net cash flow
cash inflows-cash outflows
closing balance
opening balance plus net cash flow
sales volume
sales revenue divided by selling price
sales revenue
selling price times quantiity sold
total costs
variable costs plus fixed costs
fixed costs
toal costs minus varibale costs
contribution per unit
selling price-variable cost
break even point
fixed costs divided by contribiution (selling price-variable cost)
margin of safety
actaul outpput-break even output
gross profit
revenue-cost of sales
operating profit
gorss profit-ther operating expenses
net profit
operating profit-interest
gross profit margin
gross profit divided by revenue times 100
net porfit margin
net profit divided by revenue times 100
operating profit margin
operating profit divided by revenue times 100
current ratio
current assests divided by current liabilities
acid test ratio
current assets-stock divided by current liabailities
capacity utalisation
actual output divided by max output times 100
