calculations Flashcards
revenue calculation
selling price x quantity sold
profit calculation
total revenue-total costs
breakeven calculation
fixed costs
____________________
contribution per unit
contribution per unit calculation
sales price - variable costs= per unit
margin of safety calculation
actual sales-breakeven sales
what is an income statement?
shows the business’ financial performance over a given time period, shows net and gross profit
net profit calculation
gross profit-expenses/indirect costs
gross profit calculation
revenue-cost of goods sold/direct costs
gross profit margin calculation
gross profit
__________________ x100
sales revenue
net profit margin calculation
net profit
________________ x100
sales revenue
labour productivity calculation
total output ( in a time period)
______________________
average number of employees (in time period)
labour turnover calculation
number of staff leaving
_____________________x100
average number of staff employed
Market share calculation
business sales
_______________ x100
market sales
added value calculation
selling price-cost of raw materials
net cash flow calculation?
inflows-outflows
