A-Level Business Key Calculations and Formulas 0.0 / 5 ? Business StudiesKey CalculationsA2/A-levelEdexcel Created by: RachelcfxCreated on: 25-03-19 19:14 Market Share (Sales of a product / total market sales) x 100 1 of 22 Price elasticity of demand % change in quantity demanded / % change in price 2 of 22 Income elasticity of demand % change in quantity demanded / % change in income 3 of 22 Net cash flow total inflows - total outflows 4 of 22 Sales volume total no of units sold over a period of time 5 of 22 Sales revenue no of units sold x unit price 6 of 22 Total variable costs no of units sold x variable cost per unit 7 of 22 Total costs fixed costs + variable costs 8 of 22 Contribution per unit selling price per unit - variable cost per unit 9 of 22 Total contribution contribution per unit x no of units sold 10 of 22 Break-even fixed costs / contribution per unit 11 of 22 Variance actual - budget 12 of 22 Gross profit sales revenue - cost of sales 13 of 22 Operating profit gross profit - overheads 14 of 22 Net profit operating profit +/- finance costs 15 of 22 Gross profit margin (gross profit / sales revenue) x 100 16 of 22 Operating profit margin (operating profit / sales revenue) x 100 17 of 22 Profit for the year (net profit) margin (profit for the year / sales revenue) x 100 18 of 22 Current ratio current assets / current liabilities 19 of 22 Acid test ratio (current assets - stock) / current liabilities 20 of 22 Productivity (labour) output per period (units) / number of employees in that period 21 of 22 Capacity utilisation (actual level of output / maximum possible output) x 100 22 of 22
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