Formulae and Key Data 5.0 / 5 based on 1 ratingTeacher recommended ? Business StudiesFinancial PlanningA2/A-levelAQA Created by: kieran5678Created on: 02-10-17 16:28 Total Costs Fixed Costs + Variable Costs 1 of 39 Profit Total revenue - Total Costs 2 of 39 Variable costs Variable cost per unit x number of units sold 3 of 39 Total revenue Selling price x Number of units sold 4 of 39 Market Capitalisation of a business Number of shares issued x current share price 5 of 39 Net Gain (Decision tree) Expected value - initial cost of decision 6 of 39 Market Size (Volume) The quantity of goods and services produced in a particular market over a period of time 7 of 39 Market size (Value) The total sales revenue generated from selling all of the goods and services produced in a aprticulr market over a period of time 8 of 39 Sales Volume Quantity of goods and services produced by a particular business over a period of time 9 of 39 Sales value The total sales revenue of a particular business over a period of time 10 of 39 Market growth in year e.g. 2014 Change in size of market between year 2014 and 2015/ Sales of the market in year 2014 x100 11 of 39 Market share Sales of one product OR brand OR business / total slaes in the market x 100 12 of 39 Price Elasticity of demand Percentage change in quantity demand / percentage change price 13 of 39 Added value Sales revenue - costs of bought in goods and services 14 of 39 Labour Productivity Output per period / Number of employees 15 of 39 Unit costs (average costs) Total costs of production / Number of units of output produced 16 of 39 Capacity Utilisation Actual output in a given rime period / Maximum possible output in a given time period x100 17 of 39 Return on Investment Return on investment(£) / cost of the investment(£) x100 18 of 39 Gross Profit Sales revenue - Cost of sales 19 of 39 Profit for the year Operating rofit + profit from other activities - net finance costs - tax 20 of 39 Varaince The difference between an actual figure and bugeted figure. 21 of 39 Contribution per unit Selling price - Variable costs per unit 22 of 39 Total Contribution Contribution per unit x Units produced or sold OR total revenue - total variable costs 23 of 39 Break even output Fixed costs / Contribution per unit 24 of 39 Margin of Safety Actual level of output - break even level of output 25 of 39 Gross Profit Margin Gross Profit / sales revenue x100 26 of 39 Operating profit margin Operating profit / sales revenue x100 27 of 39 Profit for the year Margin Profit for year / sales revenue x100 28 of 39 Labour Turnover Number of staff leaving during the year / Average number of staff employed during the year x100 29 of 39 Labour cost per unit Labour costs / Units of output 30 of 39 Employee retnetion rate Number of employees at the end of period number of leavers / Number of employyes at end of period x100 31 of 39 Employee costs as a percentage of turnover Employee costs / Sales turnover x 100 32 of 39 Return on Capital Employed (ROCE) Operating profit / Total Equity + non-current liabilities x100 33 of 39 Current Ratio Current Assets / Current liabilities 34 of 39 Gearing (%) Non-current liabilities / Total Equity + Non-current liabilities 35 of 39 Payables Days Payables / Cost of slaes x365 36 of 39 Receivables Days Receivables / Sales Revenue x365 37 of 39 Inventory Turnover Cost of goods sold / Average inventories held 38 of 39 Average rate of return (%) Net return from project (£) or number of years / Initial cost of project (£) x100 39 of 39
Comments
No comments have yet been made