jakies formulas Flashcards

(21 cards)

1
Q

annual depreciation (1)

A

purchase price - residual value
——————————————
useful life

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2
Q

annual depreciation (2)

A

yearly units of producyion
————————————-
total estimated lifetime production

(i to wszystjo x og value - residual vqlue)

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3
Q

contribution per unit

A

sales price - variable costs per unit

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4
Q

beq

A

fixed costs
——————
contribution per unit

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5
Q

margin of safety

A

how far away (in yerms of product) you wre yo yhe break even

how mamy producys uou can afford not to sell beore uou become unprofitable

quantity sold - break even

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6
Q

average variable costs

A

total variable costs / quantity

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7
Q

profit

A

total revenue - total costs

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8
Q

total revenue

A

price * quantity sold

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9
Q

total costs

A

fixed costs + variable costs

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10
Q

break even revenue

A

price * break even units

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11
Q

labour turnover

A

of staff leaving oer yeat

—————————————
average nr of staff over a period of tome

x100

begginng + ending nimber of staff / 2

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12
Q

total variable dosts

A

variable xosts x wuantity + total fized cksts

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13
Q

units of production rate

A

purchase cost of PPE - residual value
——————————————
units ot produdtoon (eetimqted)

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14
Q

pqyback period (consistent annual cash flows)

A

cost of initial investment
————————————
net cash flow per year

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15
Q

annual net cash flows

A

expextex annual cash flows - annual costs incurred

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16
Q

contribution per unit

A

price - variable costs

17
Q

reorder quantity

A

maximum stock level - minimum stick level

18
Q

defect rate

A

of defective profuxts

———- x100
titak output

19
Q

kabour productivity

A

output per period
————
# of employeed at work

20
Q

capital productivity

A

output per period
———
nachine hours

21
Q

capital employed

A

non current liabilities + equity