Calculations Flashcards

1
Q

Calculation for Market share (Theme 1)

A

Sales in a business
—————————— x100
Total Market sales

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2
Q

Calculation for PED (Theme 1)

A

% change in quantity demanded
————————————————— x100
% change in price

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3
Q

Calculation for YED (Theme 1)

A

% change in quantity demanded
—————————————————
% change in income

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4
Q

Calculation for net cash flow (Theme 2)

A

Total inflows-Total outflows

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5
Q

Calculation for Sales Volume (Theme 2)

A

Total number of sales sold over a period of time

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6
Q

Calculation for Sales revenue (Theme 2)

A

Number of units sold x unit price

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7
Q

Calculation for Total variable costs (Theme 2)

A

Number of units sold x variable cost per unit

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8
Q

Calculation for Total costs (Theme 2)

A

Fixed costs + variable costs

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9
Q

Calculation for Contribution per unit (Theme 2)

A

Selling price per unit - Variable cost per unit

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10
Q

Calculation for Total contribution (Theme 2)

A

Contribution per unit x number of units sold

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11
Q

Calculation for Break even (Theme 2)

A

Fixed costs
———————————
Contribution per unit

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12
Q

Calculation for variance (Theme 2)

A

Actual - budget

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13
Q

Calculation for Gross profit (Theme 2)

A

Sales revenue - costs of sales

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14
Q

Calculation for operating profit (Theme 2)

A

Gross profit - operating expenses

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15
Q

Calculation for Net profit (Theme 2)

A

Operating profit +- finance costs

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16
Q

Calculation for Gross Profit margin (Theme 2)

A

Gross profit
———————- x100
Sales Revenue

17
Q

Calculation for Operating profit margin (Theme 2)

A

Operating profit
————————- x100
Sales Revenue

18
Q

Calculation for Profit for the year (net profit) margin (Theme 2)

A

Profit for the year
————————— x100
Sales revenue

19
Q

Calculation for Current ratio (Theme 2)

A

Current assets
————————— x100
Current liabilities

20
Q

Calculation for Acid test ratio (Theme 2)

A

Current assets - stock
———————————-
Current liabilities

21
Q

Calculation for Productivity (Theme 2)

A

Output per period (units)
——————————————————-
Number of employees in that period

22
Q

Calculation for Capacity utilisation (Theme 2)

A

Actual level of output
—————————————- x100
Maximum possible output