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All Business Calculations - Coggle Diagram
All
Business Calculations
Cash Flow
net cash flow
= inflows-outflows
closing balance
=opening + net cash flow
Sales
sales volume
= sales rev/ price
sales revenue
=price x quantity
Break Even
contribution per unit
=price per unit -
variable cost per unit
total contribution
=total rev- total
variable costs
profit=
total contribution
-fixed costs
total VC cost
=VS per unit
x quantity
break even
=fixed costs/
contribution per unit
Budget
variance
= actual- budgeted
Profit
Gross Profit
= sales rev -
cost of sales
GP Margin
=GP/rev x 100
Operating Profit
= GP - expenses
OP Margin
=OP/rev x 100
Profit of the year
= OP - taxation
Net Profit Margin
= net profit/ rev x 100
Balance
Sheets
net assets
=total assets -
total liabilities
Total equity
= share capital
plus retained earnings
Liquidity
current ratio
= current assets/
current liabilities
acid test
=current assets - inventories/
current liabilities
working capital
= current assets -
current liabilities