Formulas Flashcards
Net cash flow
Total cash inflow - Total cash outflow
Closing balance
Opening balance + Net cash flow
Total revenue
Selling price x Quantity sold
Total costs
Fixed costs + Total variable costs
Profit
Total revenue - Total costs
Total contribution
Sales revenue - total variable costs
Contribution (per unit)
Selling price - variable cost (per unit)
Profit (using contribution)
Contribution per unit x margin of safety
Break-even output
Total Fixed Costs / Unit Contribution
Margin of safety
Actual sales - Break even level of output
Revenue
Unit price x Quantity sold
Gross profit
Sales revenue - Costs of goods sold
Cost of goods sold
opening inventory + purchases - closing inventory
Profit/loss for the year
Gross profit - expenses + other income
Net book value
Cost - depreciation
