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19 Cards in this Set
- Front
- Back
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Net Cash Flow |
Total inflows - total outflows |
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Sales Volume |
Total Number of units sold over a period of time |
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Sales revenue |
Number of units sold X unit price |
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Total Variable Costs |
Number of Units sold X Variable costs per unit |
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Total Costs |
Fixed costs + Variable costs |
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Contribution per unit |
Selling price per unit - variable cost per unit |
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Total Contribution |
Contribution per unit X number of units sold |
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Break-Even |
Fixed Costs / Contribution per unit |
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Variance |
Actual-Budget |
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Gross Profit |
Sales revenue - cost of sales |
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Operating Profit |
Gross Profit - overheads |
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Net Profit |
Operating profit plus or minus finance costs |
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Gross profit margin |
(Gross profit/sales revenue) X 100 |
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Operating Profit Margin |
(Operating profit/ sales revenue ) X 100 |
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Profit for the year (net profit) margin |
(Profit for the year/ Sales revenue) X 100 |
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Current Ratio |
Current assets - current liabilities |
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Acid test Ratio |
(Current assets - stock ) - current liabilities |
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Productivity (labour) |
Output per period ( units) / number of employees in that period |
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Capacity utilisation |
(Actual level of output /maximum possible output) X 100 |
