Formulas

• What is the formula for total costs?

  Total costs = total fixed costs + total variable costs
• How can total fixed costs be calculated?

  Total fixed costs = total costs - total variable costs
• What is the formula for total variable costs?

  Total variable costs = total costs - total fixed costs
• What is the formula for revenue?

  Revenue = price x quantity
• What is the formula for profit/loss?

  Profit/Loss = revenue - total costs
• What is the formula for interest on loans in percentage?

  Interest (%) = (total repayment - borrowed amount) x 100
• What is the formula for net cash flow?

  Net cash flow = total cash inflows - total cash outflows
• How is the opening balance defined in cash flow forecasting?

  Opening balance = closing balance of the previous period
• What is the formula for closing balance in cash flow forecasting?

  Closing balance = opening balance + net cash flow
• What is the formula for total inflows in cash flow forecasting?

  Total inflows = net cash flow + total outflows
• What is the formula for total outflows in cash flow forecasting?

  Total outflows = total inflows - net cash flow
• What does the break-even point indicate?

  When total revenue equals total costs
• What is the break-even point derived from?

  A break-even chart
• What is the condition for break-even point?

  Total revenue = total costs