Business Unit 1 and Unit 2 Calculations

all of the formulas needed for unit 1 and 2 of business as level

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Total Costs= fixed costs + variable costs (fc+vc)


Total Revenue= price x quantity


Profit= total revenue - total costs


Variable Costs Per Unit= variable costs/output

1 of 7

Fixed Costs Per Unit= fixed costs/output


Contribution Per Unit= selling price-variable costs per unit (sp-vc per unit)


Total Contribution= total revenue-total variable costs


Breakeven Point= fixed costs/contribution per unit

2 of 7

Break-Even output= fixed costs/contribution per unit


Net Cash Flow= cash inflow- cash outflow


Closing Balance= opening balance+ net cash flow


Variance= actual figure- budgeted figure

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Gross Profit=  revenue- variable costs


Gross Profit Margin= (gross profit/sales revenue)

       x 100

Net Profit= revenue - total costs


Net Profit Margin= (net profit/sales revenue) x 100

4 of 7

Return On Capital (employeed)= (net profit/capital      employeed) x100


Labour Productivity= output per period/number of        employees per period


Labour Turnover= (number of employees leaving a business/average number employeed per period)

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Price Elasticity Of Demand= % change in price/ % change in quantity demanded


Percentaged change= (change/original) x 100


Capacity Utilisation= (current output/maximum    output) x100

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Market Share= (company sales/ total sales in   market) x100


Market Size= total sales of all the firms in a given market


Unit Costs= total costs/output

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Comments

Fay Arnison

Price elasticity of demand.... It is quantity demanded divided by price :) you've written it the wrong way around!

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