Theme 2 - Formulas 0.0 / 5 ? Business StudiesFinancial PlanningOperations managementASEdexcel Created by: 2007zshahzadCreated on: 04-04-19 18:56 Net cash flow Total inflows - Total outflows 1 of 25 Closing bank balance Opening bank balance + Net cash flow 2 of 25 Total costs Fixed costs + Variable costs 3 of 25 Unit costs Total costs / Output 4 of 25 Sales revenue Price * Quantity 5 of 25 Total variable costs variable costs per unit * output 6 of 25 Total contribution Sales revenue - Total Variable costs 7 of 25 Contribution per unit Price - Variable costs per unit 8 of 25 Profit Contribution - Fixed costs 9 of 25 Profit Sales revenue - Total costs 10 of 25 Break even Fixed costs / Contribution per unit 11 of 25 Margin of safety Current sales - Break even sales 12 of 25 Variance Actual figure - Budgeted figure 13 of 25 Gross profit Sales revenue - Cost of sales 14 of 25 Operating profit Gross profit - Fixed costs (overheads) 15 of 25 Net profit (profit for the year) Operating profit - Financing and tax 16 of 25 Gross profit margin (Gross Profit / Sales revenue) *100 17 of 25 Operating profit margin (Operating Profit / Sales revenue) *100 18 of 25 Net profit margin (Net Profit / Sales revenue) *100 19 of 25 Current ratio (Current assets / Current liabilities) : 1 20 of 25 Acid test ratio (Current assets - Inventory / Current liabilities) : 1 21 of 25 Productivity Output / Number of workers 22 of 25 Capacity utilisation (Current output / Maximum output) *100 23 of 25 % change in price ( (New price - Old price) / Old price) *100 24 of 25 Consumer price index (CPI) (New price / Price of base year) *100 25 of 25
Comments
No comments have yet been made