Unit 3 Formulas 0.0 / 5 ? Business StudiesFormulasA2/A-levelOther Created by: hollie.c02Created on: 21-11-19 11:00 Total Costs Fixed costs+Variable costs 1 of 23 Break Even Total revenue=Total costs 2 of 23 Break Even Point/Level of Output Fixed costs/Contribution per unit 3 of 23 Contribution Per Unit Selling price-Variable cost per unit 4 of 23 Total Variable Cost Variable cost per unit X quantity 5 of 23 Margin of Safety Actual sales in units-break even level of output 6 of 23 Sales Revenue Quantity sold X selling price 7 of 23 Cost of Goods Sold Opening inventories+purchases-closing inventories 8 of 23 Gross Profit Sales turnover-cost of goods sold 9 of 23 Profit or Loss for the Year Gross profit-expenses+other income 10 of 23 Straight Line Depreciation (Historic value-residual value)/Expected life 11 of 23 Net Current Assets Current assets-current liabilities 12 of 23 Net Assets (non-current assets+current assets) - (current liabilities+long term liabilities) 13 of 23 Capital Employed Owner's capital+retained profit-drawings 14 of 23 Gross Profit Margin Gross Profit/revenue X 100 15 of 23 Mark-Up Gross profit/cost of sales X 100 16 of 23 Net Profit Margin Net profit/revenue X 100 17 of 23 ROCE Net profit (before interest and tax)/capital employed X 100 18 of 23 Current Ratio Current assets/current liabilities 19 of 23 Liquid Capital Ratio Current assets-inventory/current liabilities 20 of 23 Trade Receivable Days (Trade receivables/credit sales) X 365 21 of 23 Trade Payable Days (Trade payables/credit purchases) X 365 22 of 23 Inventory Turnover (Average inventory/cost of sales) X 365 23 of 23
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