Business equations 0.0 / 5 ? Business StudiesFinancial PlanningA2/A-levelAQA Created by: 14NoyalCreated on: 18-11-20 20:49 NET CASH FLOW TOTAL CASH FLOW - TOTAL INFLOW 1 of 24 CLOSING BALANCE OPENING BALANCE + NET CASH FLOW 2 of 24 TOTAL REVENUE SELLING PRICE X QUANTITY SOLD 3 of 24 TOTAL COSTS FIXED COSTS + VARIABLE COSTS 4 of 24 PROFIT TOTAL REVENUE - TOTAL COSTS 5 of 24 TOTAL CONTRIBUTION SALES REVENUE - TOTAL VARIABLE COSTS 6 of 24 CONTRIBUTION PER UNIT (CPU) SELLING PRICE - VARIABLE COST 7 of 24 PROFIT (USING CONTRIBUTION) CONTRIBUTION PER UNIT X MARGIN OF SAFETY 8 of 24 BREAK-EVEN (UNITS) TOTAL FIXED COSTS / CPU 9 of 24 MARGIN OF SAFETY (MOS) ACTUAL SALES - BREAK EVEN LEVEL OF OUTPUT 10 of 24 SALES REVENUE UNIT PRICE X QUANTITY SOLD 11 of 24 GROSS PROFIT SALES REVENUE - COST OF SALES 12 of 24 PROFIT/LOSS FOR THE YEAR GROSS PROFIT - (EXPENSES + OTHER EXPENSES) 13 of 24 NET CURRENT ASSETS CURRENT ASSETS - CURRENT LIABILITIES 14 of 24 NET ASSETS NON CURRENT ASSETS + (NET CURRENT ASSETS - LONG TERM LIABILITIES) 15 of 24 NET BOOK VALUE COST - DEPRECIATION 16 of 24 GROSS PROFIT MARGIN GROSS PROFIT / REVENUE X 100 17 of 24 MARK-UP GROSS PROFIT / COST OF SALES X 100 18 of 24 PROFIT MARGIN PROFIT / REVENUE X 100 19 of 24 RETURN ON CAPITAL EMPLOYED PROFIT / CAPITAL EMPLOYED X 100 20 of 24 CURRENT RATIO CURRENT ASSETS / CURRENT LIABILITIES 21 of 24 LIQUID CAPITAL RATIO CURRENT ASSETS - INVENTORY 22 of 24 TRADE RECEIVABLES DAYS TRADE RECEIVABLE / (CREDIT + SALES) X 365 23 of 24 INVENTORY TURNOVER AVERAGE INVENTORY / COST OF SALES X 365 24 of 24
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