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 cost + 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 minus cost of sales
Operating profit
Gross profit minus overheads
Net profit
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
