Business Formulas - Theme 2

Sales Revenue
Price X Quantity Sold
1 of 17
Total Costs
Fixed Costs + Variable Costs
2 of 17
Profit
Total Sales revenue - Total Costs
3 of 17
Breakeven
Fixed costs ÷ Contribution
4 of 17
Contribution
Sales Revenue per unit - Variable Costs per unit
5 of 17
Sales Revenue to break even
Selling price per unit X number of units required to break-even
6 of 17
Margin of Safety
Volume - Level of output - Breakeven
7 of 17
Value
Level of output - Breakeven X Contribution per unit
8 of 17
Growth
(Sales (New-Old) ÷ Original Sales figure) x 100
9 of 17
Gross Profit Margin
(Gross Profit ÷ Sales Revenue) x 100
10 of 17
Operating Profit Margin
(Operating Profit ÷ Sales Revenue) x 100
11 of 17
Net Profit Margin
(Net Profit ÷ Sales Revenue) x 100
12 of 17
Current Ratio
Current Assets ÷ Current Liabilities
13 of 17
Acid Test Ratio
(Current Assets - Inventories (Stocks)) ÷ Current Liabilities
14 of 17
Productivity
Total Output ÷ Inputs (Workers)
15 of 17
Labour Productivity
Output per period ÷ Number of employees
16 of 17
Capacity Utilisation
(Current output ÷ Maximum Output) x 100
17 of 17

Other cards in this set

Card 2

Front

Fixed Costs + Variable Costs

Back

Total Costs

Card 3

Front

Total Sales revenue - Total Costs

Back

Preview of the back of card 3

Card 4

Front

Fixed costs ÷ Contribution

Back

Preview of the back of card 4

Card 5

Front

Sales Revenue per unit - Variable Costs per unit

Back

Preview of the back of card 5
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