Formulas Flashcards
Net cash flow
Total inflow - Total outflow
Sales volume
Total number of units sold over period of time
Salves Revenue
Number of Units sold x unit price
Total Variable costs
Number of units sold X Variable cost per unit
Total cost
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 minus cost of sales
Operating profit
Gross profit - 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
