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                                                                                                                                                                                                        Unit of sale

                                                                                                                                                                                                        Unit of cost

                                                                                                                                                                          Costing & Pricing             Unit price


                                                                                                                                                                                                        Gross profit

                                                                                                                                                                                                        Break even analysis




                                                                                                                                                                                                             Cash inflow
                                                                                                                                                                          Cash Flow Projection
                                                                                                                                                                                                             Cash outflow



                                                                                                                                                                                                               Objectives


                                                                                                                                                                                                               Functions
                                    Gross working capital
                                                                                                                                                                                                                                       Sales budget
                                      Net working capital

              Trading concern                                                                                         Business Arithmetic                                                                                              Cash budget
                                   Cash conversion cycle                                                                                                                  Financial management                                         Production budget
           Manufacturing unit
                                                               Working capital and Inventory                                                                                                                               Types       Capital budget
                          Economic order quantity (EOQ)
                                                               management
                                                                                                                                                                                                                                       Operational budget
                          Key terms - SKU, Motley Crowd

                                Pareto's principle (80/20)                                                                                                                                                     Budget                  Marketing budget

                                            ABC analysis                                                                                                                                                                               Master budget

                     Numericals (EOQ ) & reorder quantity                                                                                                                                                                             Traditional
                                                                                                                                                                                                                           Forms
                                                                                                                                                                                                                                      Zero based



                                                                                                                                                                                                                           Formula
                                                                                                                                                                          Return on investment & Return
                                                                                                                                                                          on equity ( ROI / ROE)                           Profitability ratio

                                                                                                                                                                                                                           EBITDA
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