business equations

• Total costs


  Total fixed costs + Total variable costs
• total fixed costs

  Total costs - Total variable costs
• total variable costs

  Total costs - Total fixed costs
• Revenue


  Sales price per unit x Quantity sold
• Revenue


  Gross profit + Cost of sales
• Revenue


  Profit + Cost of sales
• Calculating profit/loss


  Revenue - Total costs
• Interest (on loans) in % = total repayment -borrowed money \borrowed amount x100
• Net cash flow


  Total cash inflows - total cash outflows in a given period
• Opening balance


  Closing balance of the previous period
• Closing balance


  Opening balance + net cash flow
• Total inflows in a cash flow forecast

  Net cash-flow + total outflows
• Total outflows in a cash flow forecast

  Total inflows - net cash-flow
• Break-even point from a break-even chart

  When total revenue = total costs
• Profit/loss from a break-even chart

  Total revenue - Total costs
• Margin of safety


  Actual or budgeted output - Break-even point
• Average annual profit


  Total profit of the investment / Number of years
• Cost of sales


  Sales revenue - Gross profit
• Gross profit


  Sales revenue - Cost of sales
• Other operating expenses and interest

  Gross profit - Net profit
• Net profit


  Gross profit - Other operating expenses and interest
• break-even points in units = fixed costs / (sales price per unit -variable cost per unit)
• break even point in cost/revenue = break even point in units x sales price
• average rate of return = average annual profit/ cost of investment x 100
• gross profit margin = gross profit / sales revenue x 100
• net profit margin = net profit / revenue x 100
• market share = (total sales of a product in a market) / (total sales of all products in that market) x 100
• percentage change = change / original value x 100