CALCULATIONS

• Market Share


  Total Sales of the business or product or brand / Total sales in the market x 100
• % Mark Up (Cost-Plus Pricing)


  Unit cost + mark-up
• Unit Cost


  Total Costs / Number of Units
• Net Cash Flow


  Total Cash Inflow - Total Cash Outflow
• Opening Balance


  Closing Balance from previous period
• Closing Balance


  Opening Balance + Net Cash Flow
• Sales Revenue


  Price x Quantity Sold
• Total Costs


  Total Fixed Costs + Total Variable Costs
• Breakeven


  Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)
• Contribution per Unit


  Selling Price per Unit - Variable Cost per Unit
• Total Contribution


  Contribution per Unit x Quantity sold
• Profit


  Total Revenue - Total Costs or Total Contribution - Fixed Costs
• Gross Profit


  Sales Revenue - Cost of Sales
• Operating Profit


  Gross Profit - Other Operating Expenses (Overheads or Fixed Costs)
• Net Profit


  Operating Profit - Finance costs and tax
• Profit Margins


  (Gross, Operating or Net Profit / Sales Revenue) x 100
• Acid Test Ratio


  (Current Assets - Inventories) / Current Liabilities
• Three and four part moving average

  Learn the steps
• Payback month


  Outlay outstanding / Monthly cash in year of payback
• Average Rate of Return

  (Average Annual Profit / Initial Outlay) x 100
• Present Value


  Net Cash Flow x Discount Factor
• Net Present Value (NPV)


  Total of PVs including the cost of investment
• Expected Values (Decision Trees)

  Probability of outcome x result of outcome
• Net Gain


  Total Expected Value for Decision - Cost of Investment
• Float (Critical Path Analysis)


  LFT - Duration - EST
• Capital Employed


  Non Current Liabilities + Total Equity
• Return on Capital Employed

  (Operating Profit / Capital Employed) x 100
• Labour Turnover


  (Number of Staff Leaving in Period / Average Number of Staff) x 100
• Labour Retention


  (Staff Retained in Period / Average Number of Staff) x 100
• Current Ratio


  (Current Assets-Inventories)/Current Liabilities
• Productivity


  Output/Inputs per Time Period
• Net Gain


  Total Expected Value for Decision-Cost of Investment
• Gearing


  (Non-Current Liabilities/Capital Employed)x100
• Return on Capital Employed


  (Operating Profit/Capital Employed)x100