Business Unit 3 Equations 5.0 / 5 based on 1 rating ? BusinessFinanceBTEC NationalEdexcel Created by: a_nicole.**Created on: 30-12-20 18:04 Gross Profit Sales Revenue - Cost of Sales 1 of 29 Cost of Sales (Opening Inventories + Purchases) - Closing Inventories 2 of 29 Net Profit Gross Profit - Expenses 3 of 29 Gross Profit Margin (Gross Profit/Sales Revenue) x 100 4 of 29 Net Profit Margin (Net Profit/Sales Revenue) x 100 5 of 29 Closing Balance Opening Balance + Net Cash Flow 6 of 29 Net Cash Flow Total Inflows - Total Outflows 7 of 29 Profit Total Revenue - Total Costs 8 of 29 Total Revenue Quantity Sold x Selling Price 9 of 29 Total Costs Fixed Costs + Variable Costs 10 of 29 Total Contribution Sales Revenue - Total Variable Costs 11 of 29 Break Even Fixed Costs/Contribution Per Unit 12 of 29 Contribution Per Unit Selling Price Per Unit - Variable Costs Per Unit 13 of 29 Margin of Safety (Units) Actual Sales - Break Even Point 14 of 29 Profit using Contribution Per Unit Margin of Safety (Units) x Contribution Per Unit 15 of 29 Margin Of Safety (Value) Margin of Safety (Units) - Selling Price Per Unit 16 of 29 Profit/Loss Of The Year Gross Profit - Expenses + other income 17 of 29 Net Book Value Costs - Depreciation 18 of 29 Straight-Line Depreciation (Historic Value - Residual Value) / Time 19 of 29 Net Assets Total Assets - Total Liabilities 20 of 29 Net Current Assets (Working Capital) Current Assets - Current Liabilities 21 of 29 Capital Employed Owners Capital + Retained Profit - Drawings 22 of 29 Return on Capital Employed (Net Profit Before Interest And Tax / Capital Employed) x 100 23 of 29 Current Ratio Current Assets / Current Liabilities 24 of 29 Liquid Capital Assets (Acid Test Ratio) (Current Assets - Stock/Inventories) / Current Liabilities 25 of 29 Mark Up (Gross Profit / Cost Of Sales) x 100 26 of 29 Trade Receivable Days (Trade Receivables / 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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