Calculations Component 1 0.0 / 5 ? BusinessComponent 1ASWJEC Created by: Alicek_Created on: 19-03-18 19:16 Revenue items sold x selling price 1 of 24 Profit sales revenue - total costs 2 of 24 % increase/ decrease change/ original x 100 3 of 24 Market share firms earnings/ industries earnings 4 of 24 Variable costs items sold x variable cost per item 5 of 24 Total costs fixed costs + variable costs 6 of 24 Breakeven point fixed costs/ contribution 7 of 24 Contribution selling price pu - variable costs pu 8 of 24 Margin of safety actual sales- breakeven output 9 of 24 Gross profit sales revenue - cost of sales 10 of 24 Cost of sales opening stock + purchases - closing stock 11 of 24 Net profit Gross profit - expenses 12 of 24 Gross profit % gross profit/ turnover x 100 13 of 24 Net profit % net profit/ turnover x 100 14 of 24 Net cash flow total income- total expenses 15 of 24 Closing balance Net cash flow + opening balance 16 of 24 Sales variance Actual sales - budgeted sales 17 of 24 Costs variance Budgeted amount - actual amount 18 of 24 Labour turnover staff leaving in a year/average staff employed x 100 19 of 24 Absenteeism days absent/ potential working days x 100 20 of 24 Labour productivity total output per time period/ number of employees per time period 21 of 24 Capital productivity output/ capital employed 22 of 24 Capacity utilisation output/ capacity x 100 23 of 24 Added value selling price - cost of inputs 24 of 24
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