business theme 2 equations 5.0 / 5 based on 1 rating ? Business StudiesequationsA2/A-levelEdexcel Created by: EllieJadeFaulkner1Created on: 19-06-18 09:46 calculation for percentage change (difference / original) x 100 1 of 26 calcualtion for interest (difference / original) x 100 2 of 26 calculation for dividend Amount of profit to be shared / amount of shares 3 of 26 calculation for net cash flow total inflow - total outflow 4 of 26 calculation for closng balance opening balance + net cash flow 5 of 26 calculation for total cost fixed cost + variable cost 6 of 26 calculation for productivity amount made / amount of staff 7 of 26 calculation for capacity utilisation (potential output / actual output) x 100 8 of 26 calculation for variable cost cost of variable cost for 1 unit x output made 9 of 26 calculation for contribution selling price - variable cost for 1 unit 10 of 26 calculation for variance budget spending - actual spending (f= favourable, a= adverse) 11 of 26 calculation for break even fixed cost / contribution 12 of 26 calculation for margin of safety potential output - break even 13 of 26 calculation for sales revenue quantity sold x sales price 14 of 26 calculation for working capital current assets - current liabilities 15 of 26 calculation for met assets all assets - all liabilities 16 of 26 calculation for equity shareholder capital + retained profit 17 of 26 calculation for profit revenue - total costs 18 of 26 calculation for operating profit gross profit - operating costs 19 of 26 calculation for net profit operating profit - other expenses 20 of 26 calculation for net profit margin of safety (net profit / revenue) x 100 21 of 26 calculation for gross profit revenue - cost of sales 22 of 26 calculation for gross profit margin of safety ((revenue - cost of goods sold) ÷ revenue) x 100 23 of 26 calculation for operating margin of safety (operating profit / revenue) x 100 24 of 26 calculation for current test ratio current assets / current liabilities = ? : 1 25 of 26 calculation for acid test ratio (current assets - stock) / current liabilities = ? : 1 26 of 26
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