Net Cash Flow
Inflows - Outflows
Closing Balance
Net Cash Flow + Opening Balance
Opening balance
Closing balance of previous month
Sales Volume
Sales Revenue / Price
Sales Revenue
Quantity sold x Price
Total Variable Costs
Variable Cost Per Unit x Amount Produced
Total Costs
Fixed Costs + Total Variable Costs
Profit
Total Revenue - Total Costs
OR
Margin of safety x contribution per unit
Break Even
Fixed Costs / Contribution per unit
Contribution per Unit
Selling Price per unit - Variable Cost per unit
Margin of Safety
Actual Sales Level - Break even Output
Total Contribution
Total Revenues - Total Variable Costs
Variance
Actual Sales - Budgeted Sales
Gross Profit
Sales Revenue - Cost of Sales
Gross Profit Margin
Gross Profit / Revenue x 100
Operating Profit
Gross Profit - Operating Costs
Operating Profit Margin
Operating Profit / Revenue x 100
Profit for the Year (Net Profit)
Operating Profit - All other costs
Net Profit Margin
Net Profit / Revenue x 100
Assets
Capital + Liabilities
Current Ratio
Current Assets / Current Liabilities
Acid Test Ratio
Current Assets - Inventories / Current Liabilities
Working Capital
Current Assets - Current Liabilities
Capacity Utilisation
Current Output/Maximum possible output x100
