AS calculation sheet Flashcards
break even formula
break even point = fixed cost / contribution
contribution = selling price per unit - variable cost per unit
labour productivity formula
output per period/number of workers per period
capacity utilisation formula
current output / max possible otuput x 100
labour turnover formula
numver of staff leaving the firm per year / average number of staff x 100
labour retention rate formula
staff not leavung in the past year / average number of staff employed in a year x 100
market capitalisation
number of issues shared x current share price
net gain
expected value - initial cost of decision
market growth (%)
change in size of market over period of time / original size of market x 100
market share (%)
sales of one product OR brand OR business / total sales in market x 100
unit costs (average costs)
total costs / number of units of output
capacity utilisation (%)
actual output / maximum possible output x 100
return on investment (%)
profit from investment / cost of investment x 100
gross profit
revenue - cost of sales
gross profit margin
gross profit / revenue x 100
variance
budgeted figure - actual figure
margin of safety
actual level of output - break even level of output
