FINANCE 0.0 / 5 ? Business StudiesFINANCE AND ACCOUNTSInternational BaccalaureateOther Created by: emili.lichtCreated on: 02-11-18 01:46 TOTAL COSTS ($) TFC + TVC 1 of 39 TOTAL REVENUE ($) P x Q ( or TC) 2 of 39 CONTRIBUTION ($ per unit) Price per unit - VC per unit 3 of 39 TOTAL CONTRIBUTION ($) TR - TVC or CONTRIBUTION per unit x NO. UNITS SOLD 4 of 39 PROFIT ($) Total CONTRIBUTION - TFC or TR - TC 5 of 39 Margin of Safety CURRENT OUTPUT - BREAK EVEN OUTPUT 6 of 39 BREAK-EVEN QUANTITY FC / CONTRIBUTION per unit 7 of 39 TARGET PROFIT OUTPUT FC + TARGET PROFIT / CONTRIBUTION per unit 8 of 39 BREAK-EVEN REVENUE FC / CONTRIBUTION per unit x P per unit 9 of 39 GROSS PROFIT SALES REVENUE - COSTS OF SALE 10 of 39 COSTS OF SALE Opening stock + purchases - closing stock 11 of 39 NET PROFIT before interest and tax Gross Profit - Expenses 12 of 39 NET PROFIT before tax NET PROFIT before interest and tax - interest 13 of 39 NET PROFIT after interest and tax NET PROFIT before tax - corporation tax 14 of 39 Retained Profit NET PROFIT after interest and tax - dividends 15 of 39 WORKING CAPITAL TOTAL current assets - TOTAL current liabilities 16 of 39 TOTAL ASSETS - CURRENT LIABILITIES (FIXED assets + CURRENT assets) - CURRENT liabilities or FIXED assets - working capital 17 of 39 NET ASSETS (TOTAL assets - CURRENT liabilities) - long term liabilities 18 of 39 EQUITY Share Capital + Retained Profit 19 of 39 Net Assets Equity 20 of 39 Annuel Depreciation (HL) Original Cost - Residual Value / expected useful life of asset 21 of 39 Net Book Value Year 1 (HL) Cost of original asset - (cost of original asset x rate of depreciation (%)) 22 of 39 Depreciation Rate (HL) 1 - root (residual value / cost of fixed asset) 23 of 39 GPM Gross Profit / Sales Revenue x 100 24 of 39 NPM Net Profit / Sales Revenue x 100 25 of 39 Capital Employed long term liabilities + share capital + retained profit 26 of 39 ROCE Net Profit (before interest and tax) / capital employed x 100 27 of 39 Current Ratio Current assets / Current liabilities 28 of 39 Acid Test Ratio Current Assets - Stock / Current Liabilities 29 of 39 Stock Turnover Ratio (no. times) Costs of Goods Sold / Average Stock 30 of 39 Stock Turnover Ratio (no. days) Average Stock / Costs of Goods Sold x 365 31 of 39 Debtor Days Ratio (no. days) debtors / total sales revenue x 365 32 of 39 Creditor Days Ratio (no. days) creditors / costs of goods sold x 365 33 of 39 Gearing Ratio loan capital / capital employed x 100 34 of 39 Net Cash Flow cash inflow - cash outflow 35 of 39 Payback Period (years) initial investment cost / annual cash flow from investment 36 of 39 Payback Period (months) Extra cash inflow required / Annual cash flow in no. years x 12 months 37 of 39 Average Rate of Return (ARR) (total revenue - capital cost / years of usage) /capital costs x 100 38 of 39 HL Net Present Value (NPV) total present value - original costs 39 of 39
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