Calculations Flashcards
Break even
Fixed costs ÷ contribution (selling price per united - varibale costs per unit)
Margin of saftey
Sales – breakeven level of output
Gross profit margin
Gross profit ÷ revenue ( x 100 )
Mark up
Gross profit ÷ cost of sales ( x 100 )
Net profit margin
Net profit ÷ revenue ( x 100 )
Return of capital employed
Net profit before interes and tax
———————————-‐————– x 100
Capital employed
Total revenue
Quantity of goods sold x selling price per unit
Closing balance
Net cash flow + opening balance
Net current assets
Current assets – current liabilities
Total contribution
Contribution per unit x number of units sold
Gross profit
Net sales – cost of goods sold
Operating profit
Gross profit – selling expenses
Net profit
Operating profit – expenses before tax
Net assets
Total assets – total liabilities
Straight line depreciation
Asset purchase price –
Estimated salvage price Annual deppreciation ---------------------------------------
Estimated life of asset
