Business 1.0 / 5 based on 1 rating ? BusinessFinanceBTEC NationalEdexcel Created by: lpowerCreated on: 17-10-17 10:47 Sales Revenue Quantity Sold X Price per unit 1 of 18 Total variable costs Variable cost per unit X Number of products produced 2 of 18 Total Costs Fixed cost + Total variable costs 3 of 18 Contribution per unit Selling price - Variable costs per unit 4 of 18 Break-even point Fixed costs/ Contribution per unit 5 of 18 Margin of safety Sales - Break-even point 6 of 18 Net Cash flow Total inflows - Total outflows 7 of 18 Closing Balance Opening Balance + Net cash flow 8 of 18 Cost of goods Opening stock + Purchases - Closing Stock 9 of 18 Gross Profit Sales revenue - Cost of goods 10 of 18 Net Profit Gross Profit - Expenses 11 of 18 Straight line depreciation Historic value - Residual value/Expected life 12 of 18 Reducing Balance method Original Price - % amount each year 13 of 18 Net current assets Current assets - Current liabilites 14 of 18 Net assets Current assets + Fixed assets - Current liabilites 15 of 18 Gross Profit Margin Gross Profit/ Revenue X 100 16 of 18 Mark up Gross Profit/ Cost of sales X 100 17 of 18 Net Profit Margin Net Profit/ Revenue X 100 18 of 18
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