year 1 formulas Flashcards
market share=
sales
——– X 100
total market sales
PED=
%change in price
YED=
%change in income
net cash flow=
inflows - outflows
sales volume=
selling price PU
total variable costs=
units sold X price per unit
total costs=
fixed costs + variable costs
contribution PU=
selling price PU - variable costs PU
total contribution=
contribution PU X No. of units sold
Breakeven=
contribution PU
variance analysis=
budget
gross profit=
sales revenue - costs of sales
operating profit=
gross profit - overheads
net profit=
operating profit +/- interest
gross profit margin=
gross profit
————— X100
Revenue
operating profit margin=
operating profit
——————— X100
revenue
net profit margin=
net profit
————- X 100
revenue
current ratio=
current liabilities
acid test ratio=
current liabilities
productivity=
output per period
no. of employees
capacity utilisation=
actual output
—————— X 100
maximum possible output
