formulas Flashcards
total costs
total variable costs + total fixed costs
sales revenue
selling price x units sold
profit (simple)
total revenue - total costs
breakeven
fixed costs / contribution per unit
profit (complicated)
contribution - fixed costs
contribution per unit
selling price per unit - variable costs per unit
net profit margin
(revenue - costs) / revenue
operating margin %
(profit / revenue sales) x 100
margin of safety (percentage)
((current sales level - Breakeven point) / current sales) x 100
total variable costs
variable cost per unit x units sold
total contribuion
contribution per unit x units sold
labour productivity
output per period / number of employees
unit cost
total costs / units produced
market growth
(current value - original value / original value) x 100
market share
(sales of a business / total market sales) x 100
PED
% change in QD / % change in price
YED
% change in QD / % change in income
market size by value
market volume x average price
gross margin %
(gross profit / revenue) x 100
ROI (return on investment)
(profit / investment) x 100
capacity utilisation
(current output / max output) x100
net cash flow
total inflows - total outflows
closing balance
opening balance + cash flow
