Studied by 1 person
Total revenue
price x quantity
Contribution per unit
price per unit - variable cost per unit
Total contribution
total revenue - total variable costs
Break even
fixed costs/contribution per unit
Total costs
total fixed costs + total variable costs
Total variable costs
variable costs x quantity
Target profit output
(fixed costs + target profit)/contribution per unit
working capital (net current assets)
current assets - current liabilities
net cash flows
total cash inflows - total cash outflows
closing balance
net cash flow + opening balance
Equity
share capital + retained profit
Gross Profit
sales - cost of goods sold
Cost of Goods Sold
beginning inventory + purchases - ending inventory
