Formulas - C1 5.0 / 5 based on 1 rating ? BusinessFormulasA2/A-levelWJEC Created by: Eleanor_harveyCreated on: 22-05-22 16:00 Total Cost Fixed +total variable 1 of 23 Total Revenue selling price x quantity 2 of 23 Total Profit Total revenue - total cost 3 of 23 Contribution per unit selling price - variable cost per unit 4 of 23 Total contribution total revenue - total variable cost 5 of 23 Break even point fixed cost / contrinution per unit 6 of 23 Margin of safety actual sales - break even point 7 of 23 P.E.D %change in QD / %change in price 8 of 23 Y.E.D %change in QD / %change in income 9 of 23 %change change / original x 100 10 of 23 Market share company sales/ whole market sales x 100 11 of 23 Net cash flow Cash in - Cash out 12 of 23 Closing Balance Opening Balance + net cash flow 13 of 23 Gross profit Revenue - cost of sales 14 of 23 Gross profit margin gross profit / revenue x 100 15 of 23 Net profit Gross profit - expenses 16 of 23 Net profit margin Net profit before tax / revenue x 100 17 of 23 Capacity utilisation actual output / maximum possible x 100 18 of 23 Labour productivity Output / number of staff 19 of 23 Capital productivity output / capital employed 20 of 23 Capital employed Total assets - current liabilities 21 of 23 Labour turnover Number of staff leaving / average number of staff x 100 22 of 23 Absenteeism No of staff absent per time period / total number of days that should be worked x 100 23 of 23
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