Calculations Flashcards
(35 cards)
Market share
Sales of a business
——————————. X100
Total sales in the market
Average annual profit
Total profit of investment
————————————
Expected lifespan of asset
Total profit from investment
Total income from investment — cost of investment
Average rate of return
Average annual profit
———————————
Assets initial cost
Simple payback
Amount remaining to recover
——————————————
Amount recovered in next year
Capacity utilisation
Existing output
————————. X100
Max possible output
Unit cost
Total cost
—————
Total output
Labour productivity
Total output
———————————
Number of employees
Working capital
Current assets- current liabilities
Acid test ratio
Current assets- inventories
—————————————
Current liabilities
Current ratio
Current assets
———————
Current liabilities
Net profit margin
Net profit
————— x100
Revenue
Operating profit margin
Operating profit
———————— x100
Revenue
Gross profit margin
Gross profit
—————— x100
Revenue
Profit for the year
Operating profit +- interest
Operating profit
Gross profit - other operating expenses
Gross profit
Revenue - cost of sales
Margin of safety
Current level of output - break even point
Contribution
Selling price - variable cost
Break even point
Fixed costs
—————
Contribution
Average cost
Total costs
——————
Output
Profit
Total revenue-total costs
Sales revenue
Price x quantity sold
Cash flow forecast/ closing balance
Net cash flow + opening balance = closing balance
