calculation Flashcards
1
Q
break even
A
total fixed costs/contribution
2
Q
contribution
A
selling price - variable costs per unit
3
Q
total contribution
A
contribution per unit x number of units sold
4
Q
margin of saftey
A
total output - breakeven point
5
Q
gross profit
A
sales revenue - cost of sales
6
Q
gross profit margin
A
gross profit/sales revenue x 100
7
Q
operating profit
A
gross profit - expenses
8
Q
operating profit margin
A
operating profit/sales revenue x 100
9
Q
working capital
A
current assets - current liabilities
10
Q
productivity
A
output per time/input per time
11
Q
labour productivity
A
output per time period/number of workers
12
Q
capacity utilisation
A
output/ max potential output x 100
13
Q
capital productivity
A
output over a period/number of machines
14
Q
acid test ratio
A
assets - stock / liabiltiites
15
Q
net profit margin
A
net profit/sales revenue x 100
