AS/A2 Formulas 0.0 / 5 ? BusinessBuss 1, Buss 2, Buss 3, Buss 4A2/A-levelAQA Created by: BB21Created on: 07-01-17 17:31 Sales Revenue - Cost of Sales Gross profit 1 of 27 Sales Revenue - Cost of Sales - Expenses Operating profit 2 of 27 (Operating profit + other profit) - (Net financial costs - Tax) Profit for the year 3 of 27 Total revenue - Total costs ( total cont. - fixed costs) Net profit 4 of 27 CPU x Unit sales Total contribution 5 of 27 (X profit / Sales revenue) x100 Profit margin 6 of 27 Selling Price - Variable cost per unit Contribution per unit 7 of 27 Share price x number of shares issued Market capitalisation 8 of 27 (Sales of leading brand / Market share) x100 Market size 9 of 27 (Change in sales / original sales) x100 Market growth 10 of 27 (Sales / market size) x100 Market share 11 of 27 % change in demand / % change in price (or income) Price elasticity (income elasticity) 12 of 27 Total output per period / number of workers Labout productivity 13 of 27 Total costs / total output Unit cost 14 of 27 (Current output / max. possible output) x100 Capacity Utilisation 15 of 27 (No. of staff leaving per year / Average no. of staff) x100 Labour turnover 16 of 27 (No. employees - no. leavers) / No. employees Retention rates 17 of 27 Labour cost / units produced Labour costs per unit 18 of 27 (Total employee costs - Total turnover) x 100 Employee costs as a % of turnover 19 of 27 Fixed costs / CPU Break even point 20 of 27 Sales volume - Break even output Margin of safety 21 of 27 Operating profit / (total equity + non-current liabilities) x100 Return on capital employed 22 of 27 Current assets : Current liabilities Current ratio 23 of 27 Non-current liabilities / (total equity + non-current liabilities) x 100 Gearing 24 of 27 Cost of sales / average inventories held Inventory turnover 25 of 27 (Payables / cost of sales) x365 Payables (days) 26 of 27 (Receivables / revenue) x365 Receivables (days) 27 of 27
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