Formulas Flashcards
1
Q
Total Revenue
A
Selling Price x Quantity Sold
2
Q
Total Costs
A
Fixed Costs + Total Variable Costs
3
Q
Profit
A
Total Revenue - Total Costs
4
Q
Total Contribution
A
Sales Revenue - Total Variable Costs
5
Q
Profit Using Contribution
A
Contribution Per Unit x Margin of Safety
6
Q
Break Even Output
A
Total Fixed Costs / Unit Contribution
7
Q
Margin of Safety
A
Actual Sales - Break Even Level of Output
8
Q
Gross Profit Margin
A
Gross Profit / Revenue x 100
9
Q
Mark up
A
Gross Profit / Costs of Sales x 100
10
Q
Profit Margin
A
Profit / Revenue x 100
11
Q
Return on Capital
A
Profit / Capital Employed x 100
12
Q
Net Current Assets
A
Current Assets - Current Liabilities
13
Q
Net Assets
A
Non Current Assets + Net Current Assets - Long Term Liabilities
14
Q
Capital Employed
A
Opening Capital + Profit of the Year
15
Q
Balance Sheet
A
Net Assets = Capital Employed
