Theme 2 Calculations Flashcards
(23 cards)
Net Cash Flow
Net cash Flow= Inflows-Outflows
Sales Volume
Sales Volume= Sales revenue
————————-
Price
Sales Revenue
Sales Revenue= Quantity sold x Price
Total Variable costs
Total variable = Variable cost x amount
costs per unit produced
Total Costs
Total costs= Fixed costs + total variable costs
Profit
Profit= Total revenue - total costs
Breakeven
Breakeven= Fixed cost
——————–
contribution
Contribution
Contribution= Selling price - Variable costs
Total contribution
Total contribution= Total revenue - total costs
Contribution per unit
Contribution = Selling - Variable
per unit price costs
Breakeven output
Breakeven = Fixed costs
Output —————————–
contribution per unit
Profit
Profit= Margin of safety x contribution per unit
Liquidity Ratios
Liquidity = Current assets
Ratios ———————-
Current liability
Gross profit margin %
Gross profit = Gross profit
margin % ——————-
Sales revenue
Operating profit margin %
Operating profit = Operating profit
margin % ——————————–
Sales revenue
Revenue
Revenue = Quantity sold x Price
Gross profit
Gross profit= Revenue - Cost of sales
Operating profit
Operating profit = Gross profit- Other expenses
Total assets
Total assets = Non current assets + Current assets
Net assets
Net Assets = Total assets - Total liabilities
Current Ration
Current Ratio = Current assets
————————-
Current liabilities
Acid test Ratio
Acid test = Current assets- inventories
ratio —————————————-
Current liabilities
Working Capital
Working = Current - Current
Capital Assets Liabilities
