Business Finance 0.0 / 5 ? BusinessFinanceBTEC NationalEdexcel Created by: caitlynkrs1Created on: 13-11-20 10:23 Profit Sales Revenue - Total Costs 1 of 29 Loss Cost Price - Selling Price 2 of 29 Gross Profit Sales - Cost of Goods Sold 3 of 29 Cost of Goods Opening Inventories + Purchases - Closing Inventories 4 of 29 Sales Revenue Quantity Sold x Selling Price 5 of 29 Net Profit Gross Profit - Other Expenses 6 of 29 Net-current Assets (same as working capital) Current Assets - Current Liabilities 7 of 29 Closing Balance Opening Balance + Cash Inflows 8 of 29 Total Costs Fixed Costs + Variable Costs 9 of 29 Sales in Value Quantity Sold x Selling Price per Unit 10 of 29 Break-even Point Fixed Costs / Contribution per Unit 11 of 29 Contribution per Unit Selling Price - Variable Costs per Unit 12 of 29 Total Contribution Sales Revenue - Total Variable Costs 13 of 29 Total Variable Cost Variable Cost per Unit x Quantity OR Contribution per Unit x no. of Units Sold 14 of 29 Margin of Safety Actual Sales - Break-even Level of Output 15 of 29 Cost of Goods Opening Inventories + Purchases - Closing Inventories 16 of 29 Profit for the Year Gross Profit - Expenses + Other Revenue Income 17 of 29 Straight-line Depreciation (Historic Value - Residual Life) / Expected Life 18 of 29 Net Assets Non-current Assets + Current Assets - (Current Liabilities + Non-current Liabilities) 19 of 29 Gross Profit Margin (Gross Profit / Revenue) x 100 20 of 29 Mark-up (Gross Profit / Cost of Sales) x 100 21 of 29 Net Profit Margin (Net Profit / Revenue) x 100 22 of 29 Return On Capital Employed (ROCE) (Net Profit before interest and tax / Capital Employed) x 100 23 of 29 Current Ratio Current Assets / Current Liabilites 24 of 29 Liquid Capital Ratio (Acid Ratio) (Current Assets -Inventory) / Current Liabilities 25 of 29 Trade Receivable Days (Trade Receivables / Credit Sales) x 365 26 of 29 Trade Payable Days (Trade Payables / Credit Purchases) x 365 27 of 29 Inventory Turnover (Average Inventory / Cost of Sales) x 365 28 of 29 Average Inventory (Opening Inventory + Closing Inventory) / 2 29 of 29
Comments
No comments have yet been made