Formulas Flashcards
Net cash flow
Total inflows - Total outflows
Sales volume
Total number of units sold over a period of time
Sales revenue
Number of units sold x unit price
Total variable costs
Number of units sold x variable cost per unit
Total costs
Fixed costs + variable costs
Contribution per unit
Selling price per unit - variable cost per unit
Total contribution
Contribution per unit x number of units sold
Break-even
Fixed costs / Contribution per unit
Variance
Actual - budget
Gross Profit
Sales revenue - cost of sales
Operating profit
Gross profit - overhead costs
Net proifit
Operating profit +/- finance costs
Gross profit margin
(Gross profit / sales revenue) x 100
Operating profit margin
(Operating profit / sales revenue) x 100
Profit for the year (net profit) margin
(Profit for the year / sales revenue) x 100
