Formulas Flashcards
Market Share
(Business Sales / Market Sales) * 100
PED
%Change in Quantity Demanded / %Change in Price
YED
%Change in Quantity Demanded / %Change in Income
%Change
((New - Old) / Old) * 100
Net Cash Flow
Total Inflow - Total Outflow
Sales Volume
Total no. units sold
Sales Revenue / Selling Price
Sales Revenue
No. units sold * Selling price
Total Variable Costs
Variable cost per unit*No. units sold
Average Variable Cost * Output
Total Costs - Fixed Costs
Total Fixed Costs
Total Costs - Variable Costs
Total Costs
Fixed Costs + Variable Costs
Contribution per unit
Selling price per unit - Variable cost per unit
Total Contribution
Contribution per unit * No. units sold
Break Even
Fixed costs / Contribution per unit
Variance
Actual - Budgeted
Gross Profit
Sales Revenue - Cost of Sales
Operating Profit
Gross Profit - Operating Expenses
Net Profit
Operating profit - Finance Costs
Gross Profit Margin
(Gross Profit / Sales Revenue) * 100
Operating Profit Margin
(Operating Profit / Sales Revenue) * 100
Net Profit Margin
(Net Profit / Sales Revenue) *100
Current Ratio
Current Assets / Current Liabilities
Acid Test Ratio
(Current Assets - Inventory) / Current Liabilities
Labour Productivity
Output per period / No. Workers
Capital Productivity
Output per period / No. Machines
Capacity Utilisation
(Actual Output / Maximum Output) * 100
Average Cost
Total Cost / Output
Margin of Safety
Total Sales - Break Even Point
General Profit
Total Revenue - Total Costs
Working Capital
Current Assets - Current Liabilities
Capital Employed / Net Current Assets
Total Equity + Non Current Liabilities
ROCE
(Operating Profit / Capital Employed) * 100
Gearing
(Non Current Liabilities / Capital Employed) * 100
Absenteeism
(No. Days Absent / Total No. Working Days) * 100
Productivity
Output / Input
Labour Turnover
(No. Employees Leaving / Average No. Employees) * 100
