3.5 Formulas Flashcards

(12 cards)

1
Q

GPM

A

= GP/ revenue x 100

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2
Q

OPM

A

= OP/ revenue x 100

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3
Q

Profit for yr margin

A

= PFY/ revenue x 100

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4
Q

ROI

A

= profit from investment/ cost from investment x 100

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5
Q

Gross profit

A

= revenue - cost of sales

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6
Q

Operating profit

A

= GP- operating expenses

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7
Q

Profit for year

A

= OP + profit from other activities - net finance costs- tax

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8
Q

Variance

A

budgeted figure- actual figure

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9
Q

CPU

A

= SP- VC pu

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10
Q

Total contribution

A

= CPU x units sold
or
TR - TVC

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11
Q

BE output

A

= FC/ CPU

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12
Q

MOS

A

Actual level of output - BE level of output

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