Business btec 0.0 / 5 ? Businessformulas BTEC NationalAQA Created by: amalie o'hareCreated on: 05-12-18 12:04 (cash flow forecast)net cash flow total cash inflow - total cash outflow 1 of 28 closing balance opening balance + net cash flow 2 of 28 (break-even analysis) total revenue selling price x quantity sold 3 of 28 total costs fixed costs + total variable costs 4 of 28 profit total revenue - total cost 5 of 28 total contribution sales revenue - total variable cost 6 of 28 contribution (per unit) selling price - variable cost (per unit) 7 of 28 profit (using contribution) contribution per unit x margin of safety 8 of 28 break-even output total fixed costs / unit contribution 9 of 28 margin of safety actual sales - break even level of output 10 of 28 (statement of comprehensive income) revenue unit price x quantity sold 11 of 28 gross profit sales revenue - cost of goods sold 12 of 28 costs of goods sold opening inventory + costs of goods sold 13 of 28 profit/loss for the year gross profit - expenses + other income 14 of 28 net book value cost - depreciation 15 of 28 (statement of financial position) net current assets current assets - current liabilities 16 of 28 net assets non-current assets + net current assets - long term liabilities 17 of 28 capital employed opening capital + profit for the year less drawings 18 of 28 balance sheets net assets = capital employed 19 of 28 (measuring profitability) gross profit margin gross profit / revenue x 100 20 of 28 mark-up gross profit / cost of sales x 100 21 of 28 profit margin profit / revenue x 100 22 of 28 return on capital employed profit / capital employed x 100 23 of 28 (measuring liquidity) current ratio current assets / current liabilities 24 of 28 liquid capital ratio current assets - inventory/current liabilities 25 of 28 trade receivable days trade receivables/credit sales x 365 26 of 28 trade payable days trade payables / credit purchases x 365 27 of 28 (measuring efficiency) inventory turnover average inventory / cost of sales x 365 28 of 28
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