profit
sales revenue - total costs
sales volume
sales revenue / selling price
sales revenue
selling price x quantity sold
total variable costs
average total cost x quantity
total costs
fixed costs + total variable costs
average cost
total cost / output
% change
( (original - new ) / original ) x 100
break even
total cost = total revenue
contribution
selling price - variable cost
break even point
fixed cost / contribution
margin of safety
actual output level - break even level of output
gross profit margin
(gross profit / sales revenue) x 100
operating profit margin
operating profit / sales revenue x100
profit for the year ( net profit )margin
profit for the year / sales revenue x 100
Net cash flow
cash inflows - cash outflows
closing balance
opening balance + net cash flow