formulae Flashcards
market share
(sales/tot market sales) x100
PED
%change in Q/%change in P
YED
%change in Q/%change in Y
net cash flow
total inflows - total outflows
sales vol
total no of units sold over a period of time
sales rev
no of units sold x unit price
total variable costs
no of units sold x variable cost per unit
total costs
fixed costs + variable costs
contribution per unit
selling price per unit - variable cost per unit
total contribution
contribution per unit x no 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 - costs
gross profit margin
(gross profit/sales rev) x100
operating profit margin
(operating profit/sales rev) x100
current ratio
current assets/current liabilities
labour productivity
output per period/no of employees
capacity utilisation
(current level of output/max possible output) x100
margin of safety
actual level of output - breakeven level of output
ROCE
(operating profit/capital employed) x100
gearing
(non current liabilities/capital employed) x100
capital employed
total equity + non-current liabilities
contribution per unit
selling price per unit - variable cost per unit
