theme 2 calculations Flashcards
operating profit
gross profit - overheads
sales revenue
number of units sold x unit price
current ratio
current assests / current liabilities
variance
actual - budget
productivity (labour)
output per period(units) / number of employees in that period
net cash flow
total inflows - total outflows
margin of saftey
level of output - breakeven point
operating profit margin
(operating profit / sales revenue) x 100
total costs
fixed costs + variable costs
total contribution
contribution per unit x number of units sold
gearing ratio
non current liablities / total capital employed x 100
sales volume
total number of units sold over a period of time
total variable costs
number of units sold x variable costs per unit
contribution per unit
selling price per unit - variable cost per unit
capacity utililisation
(actual level of output / maximum possible output) x100
