business calculations

the flagged calculations are the one that are most likely to come up for that partiular topic. if it is in the same topic then it is less likely. if none of the topic are flagged then there is an equal chance of all the calculations coming up in this years exam

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  • Business calculations
    • Buss 2
      • finance
        • variance
          • budget figure- actual figure
        • net cash flow
          • inflows- outflows
        • gross profit margin (%)
          • gross profit/ sales revenue * 100
        • net profit margin (%)
          • net profit/ sales revenue * 100
        • return on capital employed (ROCE)
          • net profit/ capital invested * 100
      • human resources
        • labour productivity
          • output per period/ number of employees per period
        • labour turnover
          • number of staff leaving a business over a given period/ average number employed over the given period * 100
        • stability index
          • number of leavers more than 1 years service/ total number of staff in post 1 year ago * 100
        • absenteeism
          • number of staff absent on 1 day/ total number of staff * 100
        • annual absenteeism
          • total number of days lost due to absence during year/ (total number of days that could be worked* number of employees) * 100
        • health and safety (%)
          • number of working days lost per year due to health and safety/ total number of possible working days per year * 100
      • operations
        • unit costs
          • total costs/ number of units
        • capacity utilisation (%)
          • actual output per month or year ? maximum possible output per month or year * 100
    • Buss 1
      • Finance
        • contribution per unit
          • selling price per unit- variable costs per unit
        • total costs
          • fixed costs + variable costs
        • revenue
          • price * quantity
        • net profit
          • revenue - total costs
        • total contribution
          • total revenue - variable costs
        • profit
          • revenue- total costs
        • Net cash flow
          • total inflows- total outflows
  • break even level of output
    • Finance
      • contribution per unit
        • selling price per unit- variable costs per unit
      • total costs
        • fixed costs + variable costs
      • revenue
        • price * quantity
      • net profit
        • revenue - total costs
      • total contribution
        • total revenue - variable costs
      • profit
        • revenue- total costs
      • Net cash flow
        • total inflows- total outflows
    • fixed costs/ contribution per unit

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