Formulas Flashcards
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Revenue = ?
selling price per unit x number of units sold
Variable costs = ?
variable cost per unit x number of units sold
Total costs = ?
fixed costs + variable costs
Profit = ?
total revenue - total costs
OR
total contribution - fixed costs
Market capitalisation = ?
number of issued shares x current share price
Net Gain = ?
expected value - initial cost of decision
Market growth (%) = ?
change in the size of the market/ original size of the market x 100
Market share (%) = ?
sales of one product OR brand OR business / total sales in the market x 100
Added value = ?
sales revenue - cost of brought in goods and services
Labour productivity = ?
output over a time period / number of employees
Unit costs = ?
total costs/ units of output
Capacity utilisation (%) = ?
current output/ maximum possible output x 100
Return on investment (%) = ?
profit from the investment / cost of the investment x100
Gross profit = ?
revenue - cost of sales
Gross profit margin (%) = ?
gross profit/ revenue x 100
Variance = ?
budgeted figure - actual figure
Contribution per unit = ?
selling price - variable costs per unit
Total contribution = ?
contribution per unit x units sold
OR
total revenue - total variable costs
Break-even output = ?
fixed costs/ contribution per unit
Margin of safety = ?
actual level of output - break-even level of output
Labour turnover (%) =
number of staff leaving/ number of staff employed by the business x100
Labour cost per unit = ?
labour costs/ units of output
return on capital employed = ?
operating profit/ capital employed x 100
gearing = ?
non - current liabilities/ capital employed x 100
