Formulas Flashcards
1
Q
Revenue
A
quantity sold x selling price
2
Q
Percentage change
A
difference/original x 100
3
Q
Total Costs
A
fixed costs + variable costs
4
Q
Profit
A
Revenue - costs
5
Q
Margin of safety
A
actual output - break even
6
Q
Value Added
A
Selling price - cost per product
7
Q
ARR (average rate of return)
A
average annual profit / initial investment x 100
8
Q
Net cash flow
A
total inflows - total outflows
9
Q
Cash flow (closing balance)
A
Opening balance - net cash flow
10
Q
Cash flow (opening balance)
A
Closing balance of the previous month
11
Q
Net profit margin
A
Net Profit / Revenue x 100
12
Q
Break even
A
fixed costs / contribution per unit
13
Q
Gross Profit margin
A
Gross profit / Revenue x 100
14
Q
Gross profit
A
revenue - cost of sales
15
Q
Net profit
A
gross profit - other expenses