Studied by 1 personTotal costs
Total fixed costs + Total variable costs
Variable costs
Cost of one unit x Quantity produced
Revenue
Price x Quantity
Break even
Fixed costs / (Sales price - Variable costs)
Margin of Safety
Actual or budgeted sales - Break even sales
Interest
(Total repayment - Borrowed amount) / Borrowed amount x 100
Net cash flow
Cash inflows - Cash outflows in a given period
Opening balance
Closing balance of previous period
Closing balance
Opening balance + Net cash flow
Profit
Total revenue - Total costs
Gross profit
Sale revenue - Costs of sales
Gross profit margin
Gross profit / Sales revenue x 100
Net profit
Gross profit - Other operating expenses and interest
Net profit margin
Net profit / Sales revenue x 100
Average rate of return
(Average annual profit which is Total profit / Number of years / Cost of investment) x 100
Percentage growth
((new-original / Original) x 100
Note
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