Studied by 1 person
revenue =
sales * selling price
profit
total revenue - total costs
total costs
fixed costs + variable costs
added value =
selling price - cost of raw materials
break even =
fixed cost / (selling price per unit - variable cost per unit)
margin of safety =
production level - break even level of output
net cash flow =
total inflow - total outflow
closing bank balance =
opening bank balance + net cash flow
gross profit =
revenue - cost of sales
net profit =
gross profit - expenditure
net profit after tax
net profit - tax
retained profit
profit after tax - dividends
net current assets/working capital
current assets - current liability
net assets
fixed assets + working capital
gross profit margin (GPM) (%) =
(gross profit / revenue) x 100
net profit margin (NPM) =
(net profit / revenue) x 100
return on capital employed =
(profit or net profit / capital employed) x 100
current ratio
current assets / current liabilities
acid test ratio/liquid capital ratio
(current assets - inventories) / current liabilities
productivity =
total output / num of employees or quantity input
average costs =
total costs / total outputs
Note
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