ToolPebBusiness, Retail & Administration tools
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Contribution margin per unitContribution = selling price − variable costUnits for a target operating profitUnits = ceil((fixed costs + target profit) / (price − variable cost))Gross profit amountGross profit = revenue − cost of goods soldNet profit marginMargin = net income / revenue × 100Average order valueAOV = matched order revenue / ordersCustomer acquisition costCAC = acquisition spend / attributed new customersCustomer churn from a starting cohortChurn = starting-cohort losses / starting customers × 100Revenue per average employeeRevenue / average FTEHourly gross payGross pay = paid hours × rateFull-time equivalents from hoursFTE = total hours / full-time standard hoursMeeting staff-time costCost = participants × hourly cost × minutes/60Backlog days at constant throughputDays = backlog / completions per dayDays sales outstandingDSO = average receivables / credit sales × period daysDays payables outstandingDPO = average payables / period COGS × period daysCash conversion cycleCCC = DIO + DSO − DPOEconomic order quantityEOQ = √(2DS/H)Reorder point with supplied safety stockROP = daily demand × lead time + safety stockSales margin of safetyMargin of safety = actual sales − break-even salesUnit priceUnit price = package price / comparable quantityWeighted average unit inventory costAverage = (Q₁C₁ + Q₂C₂) / (Q₁ + Q₂)