Formulas

• total costs

  total fixed costs + total variable costs
• revenue

  $price\ \times\ quantity$
• break-even point in units

  $\frac{fixed\ \cos ts\ }{sales\ price-varaible\ \cos t}$
• BREAK -EVEN

  break even point in costs/revenues-break even point in units$\times$sales price
• margin of safety

  actual/budgeted sales-break-even sales
• interest on loans %

  total repayment-borrowed amount

  -----------------------------------

  borrowed amount $\times$100
• net cash flow

  cash inflows-cash outflaws in a give period
• opening balance

  =closing balance of previous period
• closing balance

  opening balance + net cash inflow
• gross profit

  sales revenue - cost of sales
• gross profit margin %

  gross profit

  ------------

  sales revenue $\times$100
• net profit

  gross profit-other operating expenses and interests
• net profit margin%

  net profit

  ------------

  sales revenue $\times$100
• average rate of return%

  average annual profit (totoal profit/num of years)

  --------------------------------------------------

  Cost of investment $\times$100