Calculation Formulas Flashcards
Total costs
Fixed cost + variable costs
Sales Revenue
Selling price per unit (SPPU) X output
Profit
Total revenue - total costs
Cost per unit/Average cost
Total cost / output
Market size
Total number of units sold X Price per unit
Market share
Sales of one company / total sales X 100
Gross profit
Sales revenue - Cost of sales
Gross profit margin
Gross profit / Total revenue X 100
(Expressed as a %)
Net profit
Gross profit - expenses/overloads
Net profit margin
Net profit / Total revenue X 100
(Expressed as a %)
Net cash flow
Cash inflows - cash outflows
Closing balance
Opening balance + Net cash flow
Contribution per unit
Selling price per unit (SPPU) - Variable cost per unit (VCPU)
Break- even
Output level where Total Revenue = Total Costs, where total profit/loss = 0
Margin of safety
Actual output - Break-even output
