Subjects / Business & Accounting
Business & Accounting
Break-even, ratios, depreciation, NPV and investment appraisal.
25 formulas
Filter25 formulas
Costing & Break-even
Break-even output
Units to sell to cover all fixed costs.
In booklet
Contribution per unit
Selling price minus variable cost.
Margin of safety
Buffer between current sales and break-even.
Break-even units
Break-even units
In booklet
Contribution per unit
Contribution equals Price minus Variable cost.
In booklet
Margin of safety (%)
MoS (%) as a percentage.
Capacity utilisation
CU (%) as a percentage.
Financial Ratios
Return on Capital Employed
Profitability of capital used.
Current Ratio
Short-term liquidity measure.
Acid-test ratio
Liquidity excluding inventory.
Gearing
Long-term debt as a share of capital.
Gross profit margin
GPM (%) as a percentage.
In booklet
Net profit margin
NPM (%) as a percentage.
In booklet
ROCE
ROCE (%) as a percentage.
In booklet
Current ratio
Current ratio equals Current assets divided by Current liabilities.
In booklet
Acid test ratio
Acid test ratio
Labour turnover
LT (%) as a percentage.
Market share
MS (%) as a percentage.
Gearing ratio
Gearing ratio