Theme 2 3.5 / 5 based on 4 ratings ? BusinessTheme 2A2/A-levelEdexcel Created by: Alexandra_GraceCreated on: 23-05-16 14:01 Net Cash Flow Total inflows - Total outflows 1 of 23 Sales Volume Sales revenue / selling price 2 of 23 Sales Revenue Number of units sold x Unit price 3 of 23 Total Variable Costs Number of units sold x Variable cost per unit 4 of 23 Total Costs Fixed costs + Variable costs 5 of 23 Profit Revenue - cost 6 of 23 Total Cost Fixed cost + Variable cost 7 of 23 Breakeven Fixed cost / contribution 8 of 23 Contribution Selling price - Variable cost 9 of 23 Margin of Safety Actual output - breakeven level of output 10 of 23 Gross Profit Sales revenue - Cost of sales 11 of 23 Operating profit Gross profit - Expenses 12 of 23 Profit of the year Operating profit - interest and taxation 13 of 23 Gross profit margin (gross profit/sales revenue) x 100 14 of 23 Operating profit margin (operating profit margin/sales revenue) x 100 15 of 23 Closing balance Opening balance + net cash flow§ 16 of 23 Total contribution contribution x units sold 17 of 23 Sales forecasting Predicting the future sales volume and trends 18 of 23 Non-current assets Likely to be kept by the business for more than one year 19 of 23 Current assets Likely to be turned into cash in a year 20 of 23 Liabilities The money a business owes 21 of 23 Non-current liabilities Debts that the business has ore than one year to repay 22 of 23 Current liabilities Debts that the business may have to repay within one year 23 of 23
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