Formula Flashcards
Net cash flow
Total inflow - total outflows
Sales volume
Total number of units sold over a period of time
Sales revenue
Number of units sold X unit price
Total variable costs
Number of units sold X variable cost per unit
Total costs
Fixed cost + variable costs
Contribution per unit
Selling price per unit - variable cost per unit
Total contribution
Contribution per unit X number of units sold
Break even
Fixed costs/ contribution per unit
Variance
Actual - budget
Gross profit
Sales revenue - cost of sales
Operating profit
Gross profit - overheads
Net profit
Operating profit +/- finance costs
Gross profit margin
(Gross profit / sales revenue) x 100
Operating profit margin
(Operating profit / sales revenue) x 100
Profit for the year (net profit) margin
(Profit for the year / sales revenue) x 100
