business unit 1 calculations

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  • Created by: athinaP
  • Created on: 14-05-16 13:46
break even
fixed costs/(price-v.c)
1 of 16
margin of safety
current volume- break even point
2 of 16
total costs
total fixed costs + total variable costs
3 of 16
total contribution
total revenue- total variable costs
4 of 16
contribution per unit
selling price per unit- variable cost per unit
5 of 16
return on capital
capital/ capital investedx100
6 of 16
price elasticity
% of change in quantity needed/ % change in price X 100
7 of 16
market share
sales of product/ total sales in market X 100
8 of 16
closing balance
opening balance + net cash flow
9 of 16
net cash flow
cash inflows - cash outflows
10 of 16
profit budget
expected income X expected expenditure
11 of 16
income budget
expected sales X selling price per unit
12 of 16
expenditure budget
expected cost per unit X quantity
13 of 16
market size
size of market + growth
14 of 16
total revenue- total costs
15 of 16
unit cost
total cost/ quantity sold
16 of 16

Other cards in this set

Card 2


margin of safety


current volume- break even point

Card 3


total costs


Preview of the front of card 3

Card 4


total contribution


Preview of the front of card 4

Card 5


contribution per unit


Preview of the front of card 5
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