Calculations Flashcards
Net cash flow
Cash inflows - cash outflows
Closing balance
Opening balance + net cash flow
Sales volume
Sales revenue / selling price per unit
Sales revenue
Selling price x quantity sold
Total costs
Fixed costs + total variable costs
Fixed costs
Total costs - variable costs
Total variable costs
Total costs - fixed costs
Contribution per unit
Selling price - variable costs per unit
Break-even point
Fixed costs / contribution per unit
Margin of safety
Actual output - break-even output
Variance analysis
Budgeted figure - actual figure
Gross profit
Sales revenue - cost of sales
Cost of sales
Opening stock + purchases - closing stock
Operating profit
Gross profit - expenses
Net profit
Operating profit - Interest & tax
Gross profit margin
Gross profit / sales revenue x 100
Operating profit margin
Operating profit / sales revenue x 100
Net profit margin
Net profit / sales revenue x 100
Current ratio
Current assets / current liabilities
Acid test ratio
Liquid assets / current liabilities
Working capital
Current assets - current liabilities
Capacity Utilisation
Actual output / maximum output x 100
