Calculations/Formulae Flashcards
(16 cards)
Percentage change
(Amount of increase) \ old value x 100
Revenue
Selling price x quantity
Total costs
Fixed costs + variable costs
Average unit costs
Total costs / output
Profit
Total revenue - total costs
Market share
(Total sales of company / Total sales of market) x 100
Market growth
((Final value - initial value) / initial value) x 100
Average rate of return
(Annual expected profit / initial investment) x 100
Break-even point
Fixed costs / (sales price per unit / average variable cost)
Net cash flow
Cash inflow - cash outflow
Closing balance (cash flow)
Opening balance + net cash flow
Opening balance (cash flow)
Closing balance of previous periods
Net profit
Total revenue - expenses
Gross profit margin
((Revenue - Cost of goods sold) / revenue) x 100
Net profit margin
(Net profit / revenue) x 100
Net current assets
Total assets - total liabilities
