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16 Cards in this Set
- Front
- Back
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Return on Investment % |
(Return on Investment ÷ long-term funding) x 100 |
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Return on Investment |
Financial gains of investment - cost of investment |
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Net Cash Flow |
Cash inflow - cash outflow |
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Closing balence |
Opening balence + net cash flow |
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Variance |
Budget figure - actual figure |
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Contribution per unit |
Selling price per unit - variable costs per unit |
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Total contribution |
Contribution per unit x units per output |
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Gross Profit |
Revenue - cost of sales |
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Gross profit margin |
(Gross profit ÷ revenue) x 100 |
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Operating profit |
Gross profit - administrative expenses |
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Operating profit margin |
(Operating profit ÷ revenue) x 100 |
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Profit for year |
Operating profit - all expenditure - taxes |
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Profit for year margin |
(Profit for year ÷ revenue) x 100 |
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Break even output |
Fixed costs ÷ contribution per unit |
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Margin of safety |
Actual output - break even output |
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Target profit output |
(Fixed costs + target profit) ÷ contribution per unit |
