Beruflich Dokumente
Kultur Dokumente
2013
Revenue $55,656 100%
COGS $41,454 74%
Gross Margin $14,202 26%
R&D $2,750 5%
Depreciation Expense $6,490 16%
SG&A $1,950 4%
Total Operating Expenses $11,190 24%
EBIT $2,638 5%
EBITDA
Revenue 614
COGS 465
Gross Margin 149
Gross Margin Percent 24%
Calculating COGS
Calculating Breakeven
The business will estimate its fixed expenses and estimate the percentage of each of its variable expenses. Using those num
Column C shows either an F for a fixed expense or a percentage for an expense that varies as revenue changes.
For example, research and development will be spent according to a budget and doesn’t change if revenue increases or de
On the other hand, if the business pays a commission, the selling expenses will rise and fall with revenues.
Income statement
Revenue
COGS 40%
Gross Margin
Selling expenses 8%
Margin Net or Variable expenses
R&D F
SG&A F
Operating Margin
Interest expense F
Other income and expense F
Net profit F
Customer churn is the measure of how many customers you lose in a given period. It’s an important metric in subscription-
If your growth rate (the rate at which you are adding new customers) is higher than your churn rate, then your customer b
you’re losing customers faster than you can add them, and something needs to change.
is a calculation that estimates the gross margin contributed by one customer over that customer’s life.
0.67%
6.67%
666.67
The time value of money (TVM) is an important concept in accounting and finance. The idea is that a dollar today is worth
The difference in the two values is the income that you can create with that dollar. The income may be interest from a savin
Payment 10000
Interest rate 7%
Years that money will be paid out 25
Present Value of the annuity
The PV of a series of future payments
Rent 5000
Years 10
Discount rate 3%
PV
Suppose someone wanted you to invest $30,000 in a new business. In exchange for your investment, you would be entitled
Further suppose that you would like to earn an 8% return on your money.
30000
Desired Return 8%
2400
hmmmmmmmmmmmmm
A weighted average is used to average values where each value plays a larger or smaller role in the whole set.
For each fund in the portfolio, the total value of the investment and the return on that investment are shown.
We want to determine the total return on the portfolio.
A simple average won’t do because each investment contributes a different amount to the whole portfolio.
To compute the weighted average, the percentage that each investment contributes to the total value of the portfolio is mu
Average by mont
iulia 100
adriana 150
maria 490
cristina 500
alexandra 639
ioana 490
}
{=SUM(C292:C297*D292:D297)}
The moving average tool helps you smooth out a data series that has a lot of variabil
Excel does the smoothing by computing a moving average of a specified number of v
2012
$65,245 100%
$39,147 60%
$26,098 40%
$8,213 13%
$7,245 19%
$2,444 4%
$17,902 35%
$8,196 5%
$654 1%
$6,215 10%
$3,215 5%
$10,084 15%
-$1,888 -9%
$7,542 12%
465
684
47%
684
465
219
32% you put in
evenue changes.
ge if revenue increases or decreases.
th revenues.
ortant metric in subscription-based businesses, although it’s applicable to other revenue models as well.
n rate, then your customer base is growing. If not,
12.56%
that a dollar today is worth less than the same dollar tomorrow.
may be interest from a savings account or the return on an investment.
^
106%
PV
5000
4854
4713
4576
4442
4313
4187
4065
3947
3832
43930.54
ment, you would be entitled to an annual dividend over the next seven years
2222.22
4279.84
6185.03
7949.10
9582.50
11094.91
12495.29
ole portfolio.
Max Min
70 33
Home - Conditional formatting - new rule
Condirion < 4000
flavia 140
iulia 500
adriana 698
maria 423
raluca 128
oana 12
{}
M(C292:C297*D292:D297)}
ries that has a lot of variability. This procedure is often used in conjunction with a chart.
e of a specified number of values. In many cases, a moving average enables you to spot trends that otherwise would be obscured by no
Markup is often confused with gross margin percent, but they are different.
Markup is the percentage added to costs to arrive at a selling price
By marking up the cost of the product 32%, you achieve a 24% gross margin.
If you want to mark up a product to get a 32% margin use the following formula: =1/(1-E9)-1
Using this formula, you would need to mark up this product 47% if you want your income statement
to show a 32% gross margin.
%age equal to 1-expected gross margin of 60% and Step 8 - enter formula