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6. How do you calculate contribution per unit?
- selling price - variable costs per unit
- total costs - turnover
7. How do you calculate decision tree net gain?
- expected value - initial cost of decision
- fixed costs / contribution per unit
8. How do you calculate added value?
- sales revenue - costs of bought-in goods & sales
- budgeted figure - actual figure
9. How do you calculate market share?
- (sales of a product or business / total market sales) *100
- (market size this period / market size last period) *100
10. How do you calculate unit labour costs?
- (labour costs / units of output) *100
- (total output per time period / number of employees) *100
11. How do you calculate employee retention rate?
- (number of staff remaining / number of staff at start) *100
- (number of staff leaving / number of staff employed) *100
12. How do you calculate employee costs as % of turnover?
- (employee costs / sales revenue) *100
- (labour costs / units of output) *100
13. How do you calculate labour turnover?
- (number of staff leaving / number of staff employed) *100
- (number of staff remaining / number of staff at start) *100
14. How do you calculate total variable costs?
- variable cost per unit * number of units sold
- number of employees / cost of sales
15. How do you calculate variance?
- budgeted figure - actual figure
- actual figure - budgeted figure
16. How do you calculate break-even point?
- fixed costs / contribution per unit
- fixed costs / net gain
17. How do you calculate market growth?
- (market size this period / market size last period) *100
- (sales of a product or business / total market sales) *100
