Calc 5

• Break even output - where TR = TC
• cost budget - expected fc & vc
• contribution calculation

  Rev - VC
• contribution per unit

  selling price - vc
• Break even output calculation

  FC / contribution per unit
• alternative profit calculation

  margin of safety x contribution per unit
• gross profit calc

  sales rev - cost of goods sold
• gross profit margin calc

  gp/rev x 100
• operating profit calc

  sales revenue - operating costs
• operating profit margin calc (%)

  op/rev x 100
• receivable days calc

  trade receivable/revenue x 365
• payables days calc

  trade payables/cost of sales x 365
• Net working capital calc

  Current assets - current liabilities
• Operating profit calc

  gross profit - operating costs