GPM
= GP/ revenue x 100
OPM
= OP/ revenue x 100
Profit for yr margin
= PFY/ revenue x 100
ROI
= profit from investment/ cost from investment x 100
Gross profit
= revenue - cost of sales
Operating profit
= GP- operating expenses
Profit for year
= OP + profit from other activities - net finance costs- tax
Variance
budgeted figure- actual figure
CPU
= SP- VC pu
Total contribution
= CPU x units sold
or
TR - TVC
BE output
= FC/ CPU
MOS
Actual level of output - BE level of output