Formulas Flashcards
Total Costs?
Fixed costs + Variable costs
Fixed costs + Variable costs?
Total Costs
Variable costs
Cost of one unit x Quantity produced
Cost of one unit x Quantity produced
Variable costs
Revenue
Price x Quantity
Price x Quantity
Revenue
Break even
Fixed costs / (Sales price - Variable costs)
Fixed costs / (Sales price - Variable costs)
Break even
Margin of Safety
Actual or budgeted sales - Break even sales
Actual or budgeted sales - Break even sales
Margin of Safety
Interest
(Total repayment - Borrowed amount) / (Borrowed amount x 100)
(Total repayment - Borrowed amount) / (Borrowed amount x 100)
Interest
Net cash flow
Cash inflows - Cash outflows
Cash inflows - Cash outflows
Net cash flow
Opening balance
Closing balance of previous period
Closing balance of previous period
Opening balance
Closing balance
Opening balance + Net cash flow
Opening balance + Net cash flow
Closing balance
Profit
Total revenue - total costs
Total revenue - Total costs
Profit
Gross profit
Sale revenue - cost of sales
Sales revenue - cost of sales
Gross profit
Gross profit margin
Gross profit / (Sales revenue x 100)
Gross profit / (Sales revenue x 100)
Gross profit margin
Net profit
Gross profit - Other operating expenses and interest
Gross profit - Other operating expenses and interest
Net profit
Net profit margin
Net profit / (Sales revenue x 100)
Net profit / (Sales revenue x 100)
Net profit margin
Average rate of return
Average annual profit (Total profit / Number of years) / Cost of investment x 100
Average annual profit [(Total profit / Number of years) / Cost of investment] x 100
Average rate of return
Percentage growth
(Change / Original) x 100
(Change / Original) x 100
Percentage growth
