added value
selling price - cost of materials
sales revenue
price x quantity sold
productivity
output / quantity of input
Labour productivity
output (over a given period of time) / number of employees
total cost
fixed costs + variable costs
average costs / cost per unit
total cost of production / total output
break even output
fixed costs / contribution per unit
contribution per unit
selling price - variable costs
net cash flow
total inflow - total outflow
opening cash balance
closing cash balance from previous month/year
closing balance
net cash flow + opening cash balance
total inflow
all inflows added together
total outflow
all outflows added together
working capital
current assets - current liabilities
gross profit
sales revenue - total sales
net profit
gross profit - overhead costs
retained profit
profit after tax - dividends
profit after tax
net profit - tax
total costs
cost of sales + overhead costs
equity/net assets
total assets - total liability
gross profit margin (GPM)
(gross profit / revenue ) x100
net profit margin (NPM)
(net profit / revenue) x100
return on capital employed (ROCE)
(net profit / capital employed) x100
current ratio
current assets / current liabilities
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Understanding Business Activity62
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Marketing78
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Operations Management23
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Financial Information & Decisions40
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Flipped: Understanding Business Activity62
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Flipped: Marketing78
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Flipped: Operations Management22
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Flipped: Financial Informations & Decisions39
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Formulas25
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People in Business61
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External Influences on Business Issues38
