1Total Costs
fixed costs + variable costs
2Variable Costs
Costs of one unit x quantity produced
3Break Even
Fixed costs / selling price - variable costs
5Margin of safety
Actual or budget sales - break even sales
6Interest on loans (%)
Total repayment - Borrowed amount / borrowed amount x 100
7Net Cash flow
Cash inflows(receipts) - cash outflows(payments) in a given period
8Opening Balance
Closing balance from previous month
9Closing Balance
Opening balance + Net cash flow
10Profit/ Loss
Total revenue - Total cost
11Gross Profit
Sales revenue - Cost of sales
12Gross Profit Margin (%)
Gross profit/Sales revenue x 100
13Net Profit
Gross Profit - Expenses and intrests
14Net Profit Margin(%)
Net profit/Sales revenue x 100
15Average Rate of return (%)
Average annual profit (total profit/no. of years) / cost of investment x 100
16Percentage Growth
Increase in size / Original size x 100
17Percentage Change
Difference/ Original x 100