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15 Cards in this Set

  • Front
  • Back

Market Share

(Sales of a product or business/ Total market sales) ×100

Net Cash Flow

Total inflows - Total outflows

Sales Volume

Total number of units sold over perios of time

Sales Revenue

Number of units sold × Unit price

Total Variable Costs

Number of units sold × Variable cost per unit

Total Costs

Fixed costs + Variable Costs

Contribution per Unit

Selling price per unit - Variable cost per unit

Total Contribution

Contribution per unit × No. of units sold

Break-even

Fixed costs/ Contribution per unit

Variance

Actual - Budget

Gross Profit

Sales revenue - Cost of sales

Operating Profit

Gross profit - Overheads

Net Profit

Operating profit +/- Finance costs

Productivity

Output per period/ Number of employees in that period

Capacity Utilisation

(Actual level of output/ Maximum possible output) ×100