all the formulas needed for paper 2 in the 2022 advanced information
|
profit budget
|
income budget - expenditure budget
|
|
break-even
|
fixed cost/contribution per unit
|
|
contribution per unit
|
selling price - variable cost per unit
|
|
margin of safety
|
planned output - break-even output
|
|
profit
|
(contribution per unit x quantity produced) - fixed costs
|
|
gross profit
|
revenue - cost of sales
|
|
operating profit
|
gross profit - operating costs
|
|
net profit
|
operating profit + profit from other activities - net finance costs - tax
|
|
gross profit margin
|
(gross profit/revenue) x100
|
|
operating profit margin
|
(operating profit/revenue) x100
|
|
net profit margin
|
(net profit/revenue) x100
|
|
current ratio
|
current assets/current liabilities
|
|
acid test ratio
|
(current assets – inventory)/current liabilities
|
|
capacity utilisation
|
(actual output/maximum possible output) x100
|
|
gearing ratio
|
(non-current liabilities/capital employed) x100
|
|
return on capital employed
|
(operating profit/capital employed) x100
|
|
capital employed
|
total equity + non-current liabilities
|
No comments yet.
Cheatography n. The art of mapping complex subjects into clear, instantly navigable reference guides.
