BTEC business studies: unit 3 - business formulas 4.0 / 5 based on 1 rating ? BusinessFinanceBTEC NationalEdexcel Created by: Laurenwalk18Created on: 08-01-19 17:12 CFF - Net Cash Flow Cash Inflow - Total cash outflow 1 of 28 CFF - Closing Balance Opening balance + net cash flow 2 of 28 BEA - Total Revenue Selling price x quantity sold 3 of 28 BEA - Total Costs Fixed costs + total variable costs 4 of 28 BEA - Profit Total revenue - Total costs 5 of 28 BEA - Total Contribution Sales revenue - total variable costs 6 of 28 BEA - Contribution (Per Unit) Selling Price - Variable Costs 7 of 28 BEA - Profit (using contribution) Contribution per unit x margin of safety 8 of 28 BEA - Break-Even Output Total fixed costs/unit contribution 9 of 28 BEA - Margin of safety Actual sales - break-even level of output 10 of 28 Revenue Unit price x quantity sold 11 of 28 Gross Profit Sales Revenue - cost of goods sold 12 of 28 Cost of goods sold Opening inventory + purchases - closing inventory 13 of 28 Profit/Loss of the year Gross profit - expenses + other income 14 of 28 Net Book Value Cost - depreciation 15 of 28 SOFP - Net Current Assets Current Assets - current liabilities 16 of 28 SOFP - Net Assets Non-Current Assets + Net Current Assests - Long Term Liabilities 17 of 28 SOFP - Capital Employed Opening capital + profit of the year 18 of 28 MP - Gross Profit Margin Gross profit/revenue x 100 19 of 28 MP - Mark-up Gross profit/Cost of sales 20 of 28 BEA - Balance Sheet Net Assets = Capital employed 21 of 28 MP - Profit Margin Profit/revenue x 100 22 of 28 MP - Return On Capital Employed Profit/capital employed x 100 23 of 28 ML - Current Ratio Current Assets/current liabilities 24 of 28 ML - Liquid Capital Ratio Current assets - inventory/current liabilities 25 of 28 ML - Trade Receiveable Days Trade receivables/credit sales x 365 26 of 28 ML - Trade Payable Days Trade Payables/credit purchases x 365 27 of 28 BEA - Total Contribution Sales revenue - total variable costs 28 of 28
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