Theme 2 - calculations Flashcards
1
Q
Total revenue
A
Sppu x quantity
2
Q
Total variable costs
A
VCPU X quantity
3
Q
Total costs
A
TVC + TFC
4
Q
Net cash flow
A
Inflows - outflows
5
Q
Opening balance
A
Closing balance from previous month
6
Q
Closing balance
A
Opening balance + net cash flow
7
Q
Contribution per unit
A
Sppu - vcpu
8
Q
Break even output
A
Total fixed costs/ CPU
9
Q
Total contribution
A
CPU x quantity
10
Q
Margin of safety
A
Sales - Break even point
11
Q
Profit
A
Total revenue - total costs
Total cpu - total fixed costs
Margin of safety x cpu
12
Q
Variance
A
Actual figures - budgeted figures
13
Q
Profit margin
A
Profit/revenue x100
14
Q
Gross profit
A
Revenue - cost of sales
15
Q
Operating profit
A
Gross profit - operating expenses
