Business Studies all Equations 5.0 / 5 based on 4 ratings ? Business StudiesAllA2/A-levelAQA Created by: AcissejCreated on: 28-03-17 14:41 Total Costs Fixed Costs + Variable Costs 1 of 39 Profit 1 Total Revenue - Total Costs 2 of 39 Profit 2 Total Contribution - Fixed Costs 3 of 39 Variable Costs (total) Variable cost per unit x number of units sold 4 of 39 Total Revenue selling price per unit x number of units sold 5 of 39 market capitalisation of a business number of issued shares x current share price 6 of 39 expected value of a decision with two poss. outcomes (pay off of A x probability of A) + (pay off of B x probability of B) 7 of 39 Net Gain (decision tree) Expected value - Initial cost of decision 8 of 39 market growth (%) change in size of market between year before and now / size of market in year before x 100 9 of 39 sales growth (%) change in sales of product or business between year before and now / sales of product or business in year before x 100 10 of 39 market share (%) sales of one product OR brand OR business / total sales in market x 100 11 of 39 Price elasticity of demand percentage change in quantity demand / percentage change in price 12 of 39 added value sales revenue - costs of bought-in goods and services 13 of 39 labour productivity output per time period / number of employees 14 of 39 unit costs (average costs) total costs of production / number of units of output produced 15 of 39 capacity utilisation (%) actual output in a given time period / max. possible output in a given time period x 100 16 of 39 Return on Investment (%) return on investment / cost of investment x 100 17 of 39 Gross Profit sales revenue - cost of sales 18 of 39 operating profit sales revenue - cost of sales - operating expenses 19 of 39 profit for year operating profit + profit from other activities - net finance costs - tax 20 of 39 contribution per unit selling price - variable costs per unit 21 of 39 total contribution 1 contribution per unit x units produced or sold 22 of 39 total contribution 2 total revenue - total variable costs 23 of 39 break-even output fixed costs / contribution per unit 24 of 39 margin of safety actual level of output - breakeven level of output 25 of 39 gross profit margin (%) gross profit / sales revenue x 100 26 of 39 operating profit margin (%) operating profit / sales revenue x 100 27 of 39 profit for year margin (%) profit for year / sales revenue x 100 28 of 39 labour turnover (%) no. of staff leaving during the year / average number of staff employed by the business during the year x 100 29 of 39 employee retention rate (%) for a particular time period no. of employees at end of period - number of leavers / number of employees at end of period x 100 30 of 39 employee costs as a percentage of turnover employee costs / sales turnover x 100 31 of 39 labour cost per unit labour costs / units of output 32 of 39 ROCE (%) operating profit / total equity + non-current liabilities x 100 33 of 39 current ratio current assets / current liabilities 34 of 39 gearing (%) non-current liabilities / total equity + non current liabilities x 100 35 of 39 payables days payables / cost of sales x 365 36 of 39 receivables days receivables / sales revenue x 365 37 of 39 inventory turnover cost of goods sold / average inventories held 38 of 39 average rate of return (%) net return from project OR number of years / initial cost of project x 100 39 of 39
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