AQA A Level Business Calculations & Formulae 0.0 / 5 ? Business StudiesCalculations & FormulaeA2/A-levelAQA Created by: nwhinnCreated on: 07-05-19 15:06 TOTAL COSTS Fixed Costs + Variable Costs 1 of 37 PROFIT Total Revenue - Total Costs 2 of 37 TOTAL VARIABLE COSTS Variable Cost per Unit x Number of Units Sold 3 of 37 SALES REVENUE / TURNOVER Selling Price per Unit x Number of Units Sold 4 of 37 MARKET CAPITALISATION Number of Shares Issued x Current Share Price 5 of 37 EXPECTED VALUE OF A DECISION WITH TWO POSSIBLE OUTCOMES (Pay-off of A x Probability of A) + (Pay-off of B x Probability of B) 6 of 37 DECISION TREE NET GAIN Expected Value - Initial Cost of Decision 7 of 37 MARKET GROWTH (%) IN YEAR 'X' (Change in Size of the Market between Year (X-1) and Year X / Size of the Market in Year (X-1)) x 100 8 of 37 SALES GROWTH (%) IN YEAR 'X' (Change in Sales of a Product or Business Between Year (X-1) and Year X / Sales of Product or Business in Year (X-1)) x 100 9 of 37 MARKET SHARE (%) (Sales of One Product or Brand or Business / Total Sales in the Market) x 100 10 of 37 PRICE ELASTICITY OF DEMAND (Percentage Change in Quantity Demanded / Percentage Change in Price) x 100 11 of 37 LABOUR PRODUCTIVITY Output per Time Period / Number of Employees 12 of 37 UNIT COSTS (AVERAGE COSTS) Total Costs of Production / Number of Units of Output Produced 13 of 37 CAPACITY UTILISATION (%) (Actual Output in a Given Time Period / Maximum Possible Output in a Given Time Period) x 100 14 of 37 RETURN ON INVESTMENT (%) (Return on Investment (£) / Cost of the Investment (£)) x 100 15 of 37 GROSS PROFIT Sales Revenue - Cost of Sales 16 of 37 OPERATING PROFIT Sales Revenue - Cost of Sales - Operating Expenses 17 of 37 PROFIT FOR THE YEAR Operating Profit + Profit from Other Activities - Net Finance Costs - Tax 18 of 37 CONTRIBUTION PER UNIT Selling Price - Variable Costs per Unit 19 of 37 TOTAL CONTRIBUTION (1) Contribution per Unit x Units Produced or Sold 20 of 37 TOTAL CONTRIBUTION (2) Total Revenue - Total Variable Costs 21 of 37 BREAK-EVEN OUTPUT Fixed Costs (£) / Contribution per Unit (£) 22 of 37 MARGIN OF SAFETY Actual Level of Output - Break-Even Level of Output 23 of 37 GROSS PROFIT MARGIN (%) (Gross Profit / Sales Revenue) x 100 24 of 37 OPERATING PROFIT MARGIN (%) (Operating Profit / Sales Revenue) x 100 25 of 37 PROFIT FOR THE YEAR MARGIN (%) (Profit for the Year / Sales Revenue) x 100 26 of 37 LABOUR TURNOVER (%) (Number of Staff Leaving During the Year / Average Number of Staff Employed by the Business During the Year) x 100 27 of 37 EMPLOYEE RETENTION RATE (%) (Number of Staff who Stay Throughout the Year / Average Number of Staff Employed by the Business During the Year) x 100 28 of 37 EMPLOYEE COSTS AS % OF TURNOVER (Employee Costs / Sales Revenue) x 100 29 of 37 LABOUR COST PER UNIT Labour Costs / Units of Output 30 of 37 RETURN ON CAPITAL EMPLOYED (%) (Operating Profit / Total Equity + Non-Current Liabilities) x 100 31 of 37 CURRENT RATIO Current Assets / Current Liabilities 32 of 37 GEARING (%) Non Current Liabilities / Total Equity + Non-Current Liabilities 33 of 37 PAYABLES (CREDITORS) (Payables / Costs of Sales) x 365 34 of 37 RECEIVABLES (DEBTORS) (Receivables / Sales Revenue) x 365 35 of 37 INVENTORY TURNOVER Costs of Goods Sold / Average Inventories Held 36 of 37 AVERAGE RATE OF RETURN (%) ((Net Return from Project / Number of Years) / Initial Cost of Project) x 100 37 of 37
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