Calculations Flashcards
(22 cards)
What is the calculation for revenue?
selling price X sales volume
What is the calculation for sales volume?
Selling price / sales revenue
What is the formula for contribution per unit?
selling price per unit-variable cost per unit
What is the formula for profit?
total revenue-total cost
What’s the formula for budget variance?
Actual figure-budgeted figure
What is the formula for breakeven output?
Total fixed costs/contribution per unit
What is the formula for margin of safety?
Current sales volume-break even output
What is the formula for gross profit?
Revenue-total variable cost
What is the formula for operating profit?
Gross profit-fixed costs
What is the calculation for net profit for a year?
Operating profit + or- finance costs of income
What is the formula for gross profit margin?
gross profit/revenue X 100
What is the formula for operating profit margin?
What is the formula for operating profit margin?
Operating profit/revenue X 100
Who is the formula for net profit margin?
net profit/revenue X 100
What is the formula for current ratio?
Current assets/current liabilities
What is the formula for acid ratio?
Current assets-stocks / current liabilities
What is the formula for working capital?
Current assets-current liabilities
What is the calculation for net cash flow?
Cash flow-cash out flow
What is the calculation for productivity?
Output per time period/number of employees at work
What is the calculation for capacity utilisation?
Actual output/max possible output X 100
