Business edexcel

• total costs

  fixed + variable
• revenue

  price x quantity
• break-even points in units

  fixed costs/sales price - variable cost
• break-even points in costs

  break-even points in units x sales price
• margin of safety

  actual or budgeted sales - break-even sales
• interest [loans]

  repayment - the borrowed amount/ borrowed amount x 100
• net cash flow

  inflow - outflows
• opening balance

  closing balance of the previous period
• closing balance

  opening balance + net cash flow
• percentage change


  original - new/ original x 100
• variable cost

  cost per unit x unit made
• market share

  sales made in business/ total sales in market x 100
• contribution per unit

  selling price/unit - variable cost per unit