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average costs
total cost of producing the product/number of units produced
Break even
break even
fixed costs/contribution per unit
capacity utilisation
current output level/maximum output level x100
closing cash balance
opening cash balance + (cash in flows-cash outflows)
labour productivity
(number of units per worker)
total output in a given time period/total workers employed
Margin of safety
break even level of output - current output level
market capitalisation
current share price x total number of shares issued
median value
number of values +1
2
production over break-even point %
margin of safety/break even output
profit
contribution less overheads
range
highest result- lowest result
section angle (pie graph )
value of one section / total value of all section x 360 d
total contribution
unit contribution x output
unit contribution
price of unit - direct cotst (variable costs) cost of unit
working capital
current assets- current liabilities
Note 
Flashcard (29)