BAR — Quick Sheet
Financial Forecasting, Budgeting & Valuation
Read time: ~5 minutes
One-minute revision
- CM = Sales − VC; Breakeven units = FC ÷ CM per unit; breakeven $ = FC ÷ CM ratio
- Target profit units = (FC + target profit) ÷ CM per unit
- Price/rate variance uses actual quantity; quantity/efficiency variance uses standard price
- Valuation: income (DCF), market (multiples), asset (adjusted net assets)
- WACC = E/V × Re + D/V × Rd × (1 − t) — tax shield applies only to debt
- Terminal value = CFn+1 ÷ (WACC − g); dominates DCF value