Calculations Flashcards
Calculation for Market share (Theme 1)
Sales in a business
—————————— x100
Total Market sales
Calculation for PED (Theme 1)
% change in quantity demanded
————————————————— x100
% change in price
Calculation for YED (Theme 1)
% change in quantity demanded
—————————————————
% change in income
Calculation for net cash flow (Theme 2)
Total inflows-Total outflows
Calculation for Sales Volume (Theme 2)
Total number of sales sold over a period of time
Calculation for Sales revenue (Theme 2)
Number of units sold x unit price
Calculation for Total variable costs (Theme 2)
Number of units sold x variable cost per unit
Calculation for Total costs (Theme 2)
Fixed costs + variable costs
Calculation for Contribution per unit (Theme 2)
Selling price per unit - Variable cost per unit
Calculation for Total contribution (Theme 2)
Contribution per unit x number of units sold
Calculation for Break even (Theme 2)
Fixed costs
———————————
Contribution per unit
Calculation for variance (Theme 2)
Actual - budget
Calculation for Gross profit (Theme 2)
Sales revenue - costs of sales
Calculation for operating profit (Theme 2)
Gross profit - operating expenses
Calculation for Net profit (Theme 2)
Operating profit +- finance costs
Calculation for Gross Profit margin (Theme 2)
Gross profit
———————- x100
Sales Revenue
Calculation for Operating profit margin (Theme 2)
Operating profit
————————- x100
Sales Revenue
Calculation for Profit for the year (net profit) margin (Theme 2)
Profit for the year
————————— x100
Sales revenue
Calculation for Current ratio (Theme 2)
Current assets
————————— x100
Current liabilities
Calculation for Acid test ratio (Theme 2)
Current assets - stock
———————————-
Current liabilities
Calculation for Productivity (Theme 2)
Output per period (units)
——————————————————-
Number of employees in that period
Calculation for Capacity utilisation (Theme 2)
Actual level of output
—————————————- x100
Maximum possible output
