theme 1 and theme 2 calculations

Question 1

market share

Answer 1

sales of a business / total sales in market x100

Question 2

PED

Answer 2

% change in quantity demanded / %change in price

Question 3

YED

Answer 3

% change in quantity demanded / % change in income

Question 4

break even

Answer 4

total fixed costs / contribution per unit

Question 5

contribution

Answer 5

selling price - variable cost per unit

Question 6

total contribution

Answer 6

contribution per unit x number of items sold

Question 7

margin of safety

Answer 7

total out put - break even point

Question 8

gross profit

Answer 8

sales revenue - cost of sale

Question 9

GP margin

Answer 9

gross profit / sales revenue x100

Question 10

operating profit

Answer 10

gross profit - expenses

Question 11

OP margin

Answer 11

operating profit / sales revenue x100

Question 12

working capital

Answer 12

current assets - current liabilities

Question 13

productivity

Answer 13

output per time period / input per time period

Question 14

sales volume

Answer 14

sales revenue / price

Question 15

sales revenue

Answer 15

price x quantity

Question 16

total costs

Answer 16

fixed + variable costs

Question 17

total variable

Answer 17

total costs - total fixed
or
average variable x output

Question 18

average variable

Answer 18

variable costs / output

Question 19

profit

Answer 19

total revenue - total costs

Question 20

net profit

Answer 20

operating profit - interest or tax

Question 21

Np margin

Answer 21

Net profit / sale revenue x100

Question 22

current ratio

Answer 22

current assets / current liabilities

Question 23

acid test ratio

Answer 23

current assets - stock / current liabilities

Question 24

capital productivity

Answer 24

out put per time period / number of machines

Question 25

capacity

Answer 25

actual output / max possible out put x100

Question 26

gearing ratio

Answer 26

non- current liabilities / capital employed x100

Question 27

ROCE ratio

Answer 27

operating profit / capital employed x100

Question 28

Capital employed

Answer 28

total equity + non-current liabilities

Question 29

labour productivity

Answer 29

output per time period / no. of workers /hours worked

Question 30

labour turnover

Answer 30

no. of employees leaving / average number of employees x100

Question 31

absenteeism

Answer 31

no. of days lost through absence / total possible days worked x100