Theme 2 Calculations Flashcards
1
Q
Net cash flow
A
Total inflows-total outflows
2
Q
Sales volume
A
Total number of sales over a period of time
3
Q
Sales volume
A
Number of units x unit price
4
Q
Total variable costs
A
Number of units sold x variable cost per unit
5
Q
Total costs
A
Fixed costs + variable costs
6
Q
Contribution per unit
A
Selling price - variable cost per unit
7
Q
Total contribution
A
Contribution per unit x number of units sold
8
Q
Break even
A
Fixed costs/contribution per unit
9
Q
Variance
A
Actual-budget
10
Q
Gross profit
A
Sales revenue - cost of sales
11
Q
Gross profit margin
A
Gross profit/sales revenue x100
12
Q
Operation profit
A
Gross profit - overheads
13
Q
Operating profit margin
A
Operating profit/sales revenue x 100
14
Q
Net profit
A
Operating profit +/- finance costs
15
Q
Net profit margin
A
Net profit/sales revenue x100
