AQA A-level Business Studies Equations 0.0 / 5 ? Business StudiesEquationsA2/A-levelAQA Created by: GaynorCreated on: 01-05-19 10:04 Revenue Selling price per unit × Number of units sold 1 of 36 Variable Costs Variable cost per unit × Number of units sold 2 of 36 Total Costs Fixed Costs + Variable Costs 3 of 36 Profit Total revenue −Total costs (OR) Total contribution −Fixed costs 4 of 36 Market capitalisation of a business Number of issued shares × Current share price 5 of 36 Expected value of a decision with two possible outcome (Pay-off of A × probability of A)+ (Pay-off of B × probability of B) 6 of 36 Net gain Expected value - Initial cost of decision 7 of 36 Market growth (%) Change in the size of the market over a period / Original size of the market × 100 8 of 36 Market share (%) Sales of one product OR brand OR business / Total sales in the market × 100 9 of 36 Added value Sales revenue − costs of bought in goods and services 10 of 36 Labour productivity Output over a time period / Number of employees 11 of 36 Unit Costs Total costs / Number of units of output 12 of 36 Capacity utilisation (%) Actual output / Maximum possible output × 100 13 of 36 Return on Investment (%) Profit from the investment (£) / Cost of the investment (£) × 100 14 of 36 Gross profit Revenue − Cost of Sales 15 of 36 Operating profit Gross profit − Operating Expenses 16 of 36 Profit for Year Operating profit + Profit from other activities − Net finance costs −Tax 17 of 36 Gross profit margin (%) Gross profit / Revenue × 100 18 of 36 Operating profit margin (%) Operating profit / Revenue × 100 19 of 36 Profit for Year margin (%) Profit for year / Revenue × 100 20 of 36 Variance Budgeted figure – actual figure 21 of 36 Contribution per unit Selling price − Variable costs per unit 22 of 36 Total contribution Contribution per unit x Unit sold (OR) Total revenue − Total variable costs 23 of 36 Break-even output Fixed costs / Contribution per unit 24 of 36 Margin of saftey Actual level of output − Break-even level of output 25 of 36 Labour Turnover (%) Number of staff leaving / Number of staff employed by the business × 100 26 of 36 Employee retention rate (%) for a particular time period Number of employees who remained with the business for the whole period of time / Number of employees at start of the time period ×100 27 of 36 Employee costs as percentage of turnover Employee costs / Turnover × 100 28 of 36 Labour costs per unit Labour costs / Units of output 29 of 36 Return on capital employed (ROCE)(%) Operating profit / Total equity + non-current liabilities × 100 Where total equity + non-current liabilities = capital employed 30 of 36 Current ratio Current assets / Current liabilities 31 of 36 Gearing (%) Non-current liabilities Total equity + non-current liabilities ×100 Where total equity + non-current liabilities = capital employed 32 of 36 Payable days Payables / Cost of sales × 365 33 of 36 Receivable days Receivables / Revenue × 365 34 of 36 Inventory turnover Cost of sales / Average inventories held 35 of 36 Average rate of return (%) Average annual return (£) / Initial cost of project (£) × 100 36 of 36
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