Formulas Flashcards
1
Q
Revenue
A
Sales x price
2
Q
Total costs
A
Fixed costs + variable costs
3
Q
Total contribution
A
Total sales - variable costs
4
Q
Contribution per unit
A
Total contribution / total units
5
Q
Margin of safety
A
Actual sales - break even
6
Q
Break even
A
Fixed costs / selling price per unit - variable costs
7
Q
Gross profit
A
Sales revenue - costs of goods sold
8
Q
Net profit
A
Gross profit - all other expenses
9
Q
Gross profit margin
A
Gross profit / sales revenue x 100
10
Q
Net profit margin
A
Net profit / sales revenue. x 100
11
Q
Average rate of return
A
Average profit / initial cost. x 100
12
Q
Net cash flow
A
Cash inflow - cash out flow
13
Q
Interest on loans
A
(Loan repayment - initial loan) / initial loan x 100
14
Q
Opening balance
A
Closing balance from previous month
15
Q
Closing balance
A
Opening balance + net cash flow
