Formulaes (Spec) Flashcards
1
Q
Total costs TC
A
TFC ( Total Fixed Costs) + TVC ( Total Variable Costs)
2
Q
Revenue
A
Price x quantity
3
Q
Break even point in units
A
Fixed values/(sales price - variable costs)
4
Q
Margin of safety
A
Actual sales - break even sales
5
Q
Interest
A
(Total repayment- borrowed amount)/borrowed amount x 100
6
Q
Net Cashflow
A
Cash inflow - cash outflows
7
Q
Opening balance
A
Closing balance of the previous period
8
Q
Closing balance
A
Opening balance + net Cashflow
9
Q
Gross profit
A
Sales revenue - cost of sales
10
Q
Gross profit margin
A
Gross profit/sales revenue x 100
11
Q
Net profit
A
Gross profit - expenses
12
Q
Net profit margin
A
Net profit/sales revenue x 100
13
Q
Average annual profit
A
Total profit/number of years
15
Q
Average rate of return
A
Average annual profit/cost of investment x 100
