Formulae Flashcards
(14 cards)
total costs
fixed costs + variable costs
sales revenue
price x quantity sold
break even point (in units)
fixed costs / (sales price - variable costs)
break even point (in costs)
break even point in units x sales costs
margin safety
actual sales - break even sales
interest (on loans) in %
(total repayment - borrowed amount) / borrowed amount x 100
net cash flow
cash inflows - cash outflows
opening balance
closing balance of previous period
closing balance
opening balance + net cash flow
gross profit
sales revenue - cost of sales
gross profit margin
(gross profit / sales revenue) x 100
net profit
gross profit - other operating expenses and interest
net profit margin
(net profit / sales revenue) x 100
Average Rate of Return
(average annual profit / cost of investment) x 100
