calculations

• total costs

  tc = total fixed costs + total variable costs
• revenue 


  price x quantity
• break even in units 


  fixed costs / (sales price - variable costs)
• break even in costs

  break even point in units x sales price
• margin of safety 


  actual or budgeted sales - break even sales
• interest (on loans)

  total repayments - borrowed amount / borrowed amount x100
• net cash flow


  cash inflows - cash outflows in a given period
• opening balance 


  closing balance of the previous period
• closing balance

  opening balance + net cash flow
• gross profit


  sales revenue - cost of sales
• gross profit margin 


  gross profit / sales revenue x100
• net profit


  gross profit - other operating expenses and interest
• net profit margin


  net profit / sales revenue x100
• average rate of return 


  average annual profit (total profit / no. of years) / cost of investment