Business key formula 0.0 / 5 ? Business Studiesall key formula for BUSS1 and BUSS2ASAQA Created by: gabrielle PurshouseCreated on: 12-05-14 21:39 total revenue selling price per unit x quantity sold 1 of 18 total costs fixed costs + variable costs + semi-variable costs 2 of 18 profit total revenue - total costs 3 of 18 contribution unit selling price - unit variable costs 4 of 18 total contribution contribution per unit x quantity sold 5 of 18 break-even output total costs = total revenue OR total fixed costs / contribution 6 of 18 total profit output (total fixed costs per unit + target profit) / contribution 7 of 18 net cash flow cash inflow - cash outflows 8 of 18 closing cash balance opening cash balance + net cash flow 9 of 18 profit budget budgeted income - budgeted expenditure 10 of 18 variance budget figure - actual figure 11 of 18 capacity utilisation (%) (actual profit per annum (month) / maximum possible output per annum) x 100 12 of 18 net profit margin (%) (net profit (before tax) / sales) x 100 13 of 18 return on capital (%) (net profit (before tax) / capital investment) x 100 14 of 18 punctuality (%) (deliveries on time / total deliveries) x 100 15 of 18 absenteeism (%) (number of days taken off work or unauthorised absence / total days worked by workforce over period) x 100 16 of 18 labour turnover (%) (number of employees leaving during a period / average number employed through period) x 100 17 of 18 labour productivity (%) (output of units during period / number of employees at work) x 100 18 of 18
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