Calculations Flashcards
1
Q
Contribution per unit
A
Selling price per unit - Variable cost per unit
2
Q
Total contribution
A
Actual output x Contribution per unit
3
Q
Break even
A
Fixed costs / Contribution per unit
4
Q
Margin of safety
A
actual output / break even
5
Q
Margin of safety x ___________ = Profit
A
Contribution per unit
6
Q
Total contribution - ___________ = Profit
A
Fixed costs
7
Q
Total contribution
A
Total revenue - Total variable costs
8
Q
current ratio
A
current assets/current liabilities
9
Q
ROCE
A
operating profit/capital employed (total equity + non-current liabilities) x100
10
Q
gearing ratio
A
non current liabilities/capital employed (total equity + non current liabilities) x100
