calculations

• Total costs =

  Total fixed costs + Total variable costs
• Revenue


  price X quantity
• break even point


  fixed cost /( sales price - variable cost )
• margin of safety


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

  total repayment - borrowed amount / borrowed amount X 100
• Net cash flow

  cash inflows - cash outflows in a given period
• gross profit

  sales revenue -cost of sales
• net profit

  = gross profit - other costs and expenses
• gross profit margin and net profit margin


  profit / revenue X 100
• average rate of return


  average annual profit (total profit/no of years) divided by cost of investment X 100