fomula

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  • Created by: Sherlock
  • Created on: 05-11-18 13:51
closing balance
opening balance + net cash flow
1 of 24
cumulative flow
sum of all closing balances
2 of 24
sales revenue
selling price X quantity sold
3 of 24
total variable costs
variable cost per unit X quantity sold
4 of 24
total costs
fixed costs + variable costs
5 of 24
profit
total revenue - total costs
6 of 24
break even output
fixed costs / contribution per unit
7 of 24
contribution per unit
selling price per item - variable cost per item
8 of 24
total contribution
contribution per unit X quantity sold
9 of 24
margin of safety
actual output - break even ouput
10 of 24
profit
contribution - fixed costs
11 of 24
budget variance
budget amount - actual amount
12 of 24
gross profit
sales revenue - cost of sales
13 of 24
gross profit margin
(gross profit/revenue) X 100
14 of 24
operating (net) profit
gross profit - (fixed costs+variable costs)
15 of 24
operating profit margin
(operating profit/revenue) X 100
16 of 24
net capital employed
non-current liabilities + equity
17 of 24
current ratio
current assets/current liabilities
18 of 24
acid test (quick ratio)
(current assets - stock)/current liabilities
19 of 24
capital intensity
capital goods/fixed costs X 100
20 of 24
labour productivity
output/number of employees
21 of 24
labour turnover
number of employees leaving/total number of employees X 100
22 of 24
average cost per unit
total production costs/total output
23 of 24
actual output/maximum possible output X 100
capacity utilisation
24 of 24

Other cards in this set

Card 2

Front

cumulative flow

Back

sum of all closing balances

Card 3

Front

sales revenue

Back

Preview of the front of card 3

Card 4

Front

total variable costs

Back

Preview of the front of card 4

Card 5

Front

total costs

Back

Preview of the front of card 5
View more cards

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