Studied by 1 person
Net Cash Flow
total inflows - total outflows
Sales volume
total number of units sold over a period of time
Sales revenue
number of units sold x unit price
Total Variable Costs
number of units sold x variable cost per unit
Total costs
fixed costs + variable costs
Contribution per unit
selling price per unit - variable costs per unit
Total contribution
contribution per unit x number of units sold
Break - even
fixed costs/ contribution per unit
Margin of safety
actual output - breakeven output
Variance
actual - budget
Gross Profit
sales revenue- cost of sales
Operating profit
gross profit - overheads
net profit
Gross profit margin
(gross profit/ sales revenue) x 100
Operating profit margin
(operating profit/ sales revenue) x 100
Net profit margin
(net profit/ sales revenue) x 100
Current ratio
current assets/ current liabilities
Acid test ratio
(current assets - inventories) / current liabilities
Productivity (labour)
output per unit (units)/ number of employees in that time period
Capacity utilisation
(actual level of output/ maximum possible output) x 100
Average cost
total cost/ output
Working Capital(net current assets)
current assets - current liabilities
Net Assets
All assets - all liabilities
