BTEC Level 3 Business and Entrepreneurship 0.0 / 5 ? BusinessFinanceBTEC NationalAQA Created by: Kanepatrick2002Created on: 14-10-19 11:59 Closing balance Opening balance + cash inflows - cash outflows 1 of 29 Opening balance previous months closing balance 2 of 29 Cash flow inflows Add all together 3 of 29 Cash flow outflows Add all together 4 of 29 Total costs fixed cost + variable cost 5 of 29 Break even total revenue = total cost 6 of 29 Break even point fixed costs / contribution per unit 7 of 29 Contribtuion per unit selling price - variable cost per unit 8 of 29 Total contribution sales revenue - total variable cost 9 of 29 Total variable cost variable cost per unit X quantity 10 of 29 Margin of safety actual sales in unit - break even level of output 11 of 29 Break even level of output fixed costs / contribution per unit 12 of 29 Sales revenue quantity sold X selling price 13 of 29 Cost of goods sold opening inventories + purchases - closing invetories 14 of 29 Gross profit sales turnover - cost of goods sold 15 of 29 Profit or loss for the year gross profit - expenses + other income 16 of 29 Straight line depreciation historical value - residual value / expected life 17 of 29 Net current assets current assets - current liabilties 18 of 29 Net assets non current assets + current assets - (current liabilties + long term liabilties) 19 of 29 Capital employed owners capital + retained profit - drawings 20 of 29 Gross profit margin gross profit / revenue X 100 21 of 29 Mark up gross profit / cost of sales X 100 22 of 29 Net profit margin net profit / revenue X 100 23 of 29 ROCE net profit before tax and interest / capital employed X 100 24 of 29 Current ratio current assets / current liabilties 25 of 29 Liquid capital ratio current assets - inventory / current liabilities 26 of 29 Trade recieavbles days (trade reciavbles / credit sales) X 365 27 of 29 Trade payable days (trade payables / credit purchases) X 365 28 of 29 Inventory turnover (average inventory / cost of sales) X 365 29 of 29
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