Fixed
cost

Variable
costs

Start-up

cost

Operating
costs (running
costs)

Total
costs

Revenue

Profit

Break-even

Margin
of safety

Cash flow
forecasting

Inflows

Outflows

Cost of
sales

Gross
profit

Net
profit

Income
statement
(profit and loss)

Balance sheets
(statement of
financial
position)

Assets

Liabilities

Sources
of finance

Budgeting