fomula 0.0 / 5 ? Business StudiesformulasGCSEEdexcel Created by: SherlockCreated on: 05-11-18 13:51 closing balance opening balance + net cash flow 1 of 24 cumulative flow sum of all closing balances 2 of 24 sales revenue selling price X quantity sold 3 of 24 total variable costs variable cost per unit X quantity sold 4 of 24 total costs fixed costs + variable costs 5 of 24 profit total revenue - total costs 6 of 24 break even output fixed costs / contribution per unit 7 of 24 contribution per unit selling price per item - variable cost per item 8 of 24 total contribution contribution per unit X quantity sold 9 of 24 margin of safety actual output - break even ouput 10 of 24 profit contribution - fixed costs 11 of 24 budget variance budget amount - actual amount 12 of 24 gross profit sales revenue - cost of sales 13 of 24 gross profit margin (gross profit/revenue) X 100 14 of 24 operating (net) profit gross profit - (fixed costs+variable costs) 15 of 24 operating profit margin (operating profit/revenue) X 100 16 of 24 net capital employed non-current liabilities + equity 17 of 24 current ratio current assets/current liabilities 18 of 24 acid test (quick ratio) (current assets - stock)/current liabilities 19 of 24 capital intensity capital goods/fixed costs X 100 20 of 24 labour productivity output/number of employees 21 of 24 labour turnover number of employees leaving/total number of employees X 100 22 of 24 average cost per unit total production costs/total output 23 of 24 actual output/maximum possible output X 100 capacity utilisation 24 of 24
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