1
Q
Total revenue
A
Price x quantity
2
Q
Variable cost per unit
A
Total variable cost / quantity
3
Q
Total cost
A
Fixed + variable cost
4
Q
Profit/loss
A
Revenue - cost
5
Q
Break even
A
Fixed cost / contribution
6
Q
Contribution
A
Price - variable cost per unit
7
Q
Margin of saftey
A
Actual output - break even point
8
Q
Market share
A
Business sales / total sales x 100
9
Q
Net cash flow
A
Inflow - outflow
10
Q
Opening balance
A
Closing of last month
11
Q
Closing balance
A
Opening + net cash flow
12
Q
Average rate of return
A
Annual profit / investment x 100
13
Q
Gross profit
A
Total revenue - cost of sales
14
Q
Net profit
A
Gross profit - other expenses
15
Q
Gross profit margin
A
Gross profit / total revenue x 100
16
Q
Net profit margin
A
Net profit / total revenue x 100
