Theme 2 Calculations Flashcards

1
Q

Net cash flow

A

Total inflows -total outflows

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2
Q

Sales volume

A

Number of units sold over a period of time in

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3
Q

Sales revenue

A

Number of units sold x unit price

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4
Q

Total variable costs

A

Number of units sold x variable costs per unit

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5
Q

Total costs

A

Fixed costs + variable costs

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6
Q

Contribution per unit

A

Selling price per unit-variable cost per unit

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7
Q

Total contribution

A

Contribution per unit x number of units sold

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8
Q

Break even

A

Fixed costs% contribution per unit

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9
Q

Variance

A

Actual - budget

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10
Q

Gross profit

A

Sales revenue - cost of sales

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11
Q

Operating profit

A

Gross profit- overheads

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12
Q

Net profit

A

Operating profit +/- finance costs

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13
Q

Gross profit margin

A

Gross profit % sales revenue x 100

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14
Q

Operating profit margin

A

Operating profit % sales revenue x100

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15
Q

Net profit margin

A

Profit of the year % sales revenue x100

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16
Q

Current ratio

A

Current assets % current liabilities

17
Q

Acid test ratio

A

Current assets - stock %current liabilities

18
Q

Productivity

A

Output per period % number of employees in that period

19
Q

Capacity utilisation

A

Actual level of output % maximum possible output x 100

20
Q

Profit for the year

A

Profit for the year/ sales revenue X 100