Caculations Flashcards
Market size
volume= number of sales
value number of sales x price
Market share
business sales / market sales x 100
PED/ YED
Change in demand%/ Change in income/ price%
Cost plus pricing
AC+ profit%
Theme 2
Sales volume
sales revenue/ average price
Sales revenue
price x number sold
Break even
fixed cost / Cost per unit
Total cost
Fixed + variable
Contribution per unit
selling price - variable cost
Total contribution
contribution per unit x number sold
Profit
total revenue - total cost
Margin of safety
actual sales - break even
Budget variance
Actual- budget
Gross profit
Sales revenue - COGS
Operating profit
Sales revenue - COGS - operating cost
Net profit
Sales revenue - COGS - interest
Current raito
current assets / current liabilities
Acid test
current assists - inventory / current liabilities
Capacity utilisation
actual output / maximum output x 100
Theme 3
ARR
(Total return - initial investment / number of years) / initial investment x 100
NPV
(Net cash flow of a year x inflation rate) add up all years - initial investment
gearing
non- current liabilities/ capital employed
non- current liabilities + equity
