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it has all the formulas required in paper 1
Typology: Cheat Sheet
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Break even Formula = fixed cost/contribution per unit Contribution per unit = selling price - variable cost Margin of safety (units) = current level of output - break even level of output Margin of safety (%) = current sales - break even sales / current sales Percentage increase = new value - old value / old value Cost per unit = cost / number sold
payback period = initial investment / annual cash flow negative year + deficit remains / cash flow * 12 months profitability ratios : gross profit margin = gross profit / net sales * 100 net profit margin = net profit / net sales * 100 contribution margin = revenue - variable cost net cash flow = cash flow in - cash flow out Average cost = total cost / unit produces