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CSR Ratios

Cost and Revenues Ratio - name and calculation

TermDefinitionMeaning
Margin of Safety (units) Budgeted (or actual) sales - Break even sales The maximum number of units that the company can stop selling and not make a loss
Margin of Safety (%) (Budgeted sales - Breakeven sales) / Budgeted sales The maximum % of sales that the company can stop selling and not make a loss.
Contribution Sales - variable costs The amount of money that contributes to the fixed costs.
Target profit units (Fixed costs + Target Profit)/ Contribution per unit The number of units that a company needs to sell in order to reach a set level of profit.
Profit Contribution - fixed costs What remains after deducting all costs
Break - even point (£) (Fixed costs/ contribution per unit) x sales price per unit the point in £ at which all fixed costs are covered and no profit or loss is made.
Break - even point (units) Fixed costs/Contribution per unit The point in units at which all fixed costs are covered and no profit or loss is made.
Profit Volume Ratio Contribution/Sales x100 Contribution expressed as a percentage of sales.
Created by: KayeDavis
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