ALL FORMULAS FOR UNIT 2 BUSINESS Flashcards
Contribution per unit
Selling Price Per Unit - Variable Cost Per Unit
Total contribution
Total Revenue - Total Variable Costs
Profit
total contribution - fixed cost
Profit at particular level of output
total sales - total costs
Loss at a particular level of output
(Output x selling price) - (fixed costs + output * variable cost per unit)
Net cash flow
Total Inflows - Total Outflows
Loss level at a particular level of output
Revenue - total costs
Time Series Analysis
Moving average using past data / period of time
Percentage Change
(New-Old / Original) * 100
Sales Revenue
Number of Units Sold * Selling Price per Unit
Total Costs
Fixed Costs + Variable Costs
Average Cost
(Total Costs / Output)
Profit
Total Revenue - Total Costs
Gross profit
Sales - Cost of Sales
Operating Profit
Gross profit - Operating Expenses
Profit for the year (Net Profit)
Operating Profit - Interest + Exceptional Costs
Gross profit Margin
(Gross profit / Revenue) * 100
Operating Profit Margin
(Operating Profit / Revenue) * 100
Profit for the year (Net Profit) Margin
((Net Profit After Tax) / Revenue) * 100
Current Ratio
Current Assets / Current Liabilities
Acid Test Ratio
(Current Assets - Inventory) / Current Liabilities
Working Capital
Current Assets - Current Liabilities
Net Assets
Total Assets - Total Liabilities
Labour Productivity
Output (Per Time Period) / Number of Employees Involved Per Time Period
Capital Productivity
Output / Capital Employed
Average Cost
Total Costs / Output
Capacity Utilisation
(Current Output / Maximum level of Output) * 100
