Gross Profit Flashcards
Gross Profit
Sales Revenue - Total Costs
Operating Profit
Gross Profit - Overheads
Net Profit
Operating Profit - Finance Costs
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 Over a Period of Time
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
GP Margin
(GP / SR) x 100
OP Margin
(OP / SR) x 100
NP Margin
(NP / SR) x 100
Current Ratio
Current Assets / Current Liabilities
Acid Test Ratio
(Current Assets - Stock) / Current Liabilities
Productivity Labour
Output per period / Number of employees in the period
Capacity Utilisation
(Actual level of output / Maximum possible output) x 100
