Formulas Flashcards
Net cash flow
TOTAL CASH INFLOW - TOTAL CASH OUTFLOW
Closing balance
OPENING BALANCE + NET CASH FLOW
Total revenue
SELLING PRICE X QUANITITY SOLD
Total costs
FIXED COSTS + TOTAL VARIABLE COSTS
Profit
TOTAL REVENUE - TOTAL COSTS
Total contribution
SALES REVENUE - TOTAL VARIABLE COSTS
contribution per unit
SELLING PRICE - VARIABLE PRICE
Break even output
TOTAL FIXED COSTS / UNIT OF CONTRIBUTION (sales revenue - total variable costs)
Margin of safety
Actual sales - break even level of output
Revenue
UNIT PRICE X QUANTITY SOLD
Gross profit
SALES REVENUE - COSTS OF GOODS SOLD
Costs of goods sold
Opening inventory + purchases - closing inventory
Profit/loss for year
GROSS PROFIT - EXPENSES + OTHER INCOME
Net book value
COST - DEPRECIATION
Net current assets
Current assets - current liability
