Formulae + Key Data Flashcards
(29 cards)
Revenue (sales or turnover)
S.P x units sold
Variable costs (total variable costs)
V.C per unit x units sold
Total costs
F.C + V.C
Profit
T.R - T.C
T.C - F.C
Market capitalisation
Issued shares x current share price
Expected value of decision with two possible outcomes
A & B = [Pay-off of A x probability of A] + [Pay-off of B x probability of B]
Net gain
E.V - initial cost of decision
Market growth (%)
Change in market size
——————————— x 100
Orig. market size
Market share (%)
Sales of ONE product/brand/business
—————————————————— x 100
Total sales in market
Added value
Sales R - costs
Labour productivity
Output
————————————
No. Of employees
Unit costs (average costs)
T.C
—————————
Units
Capacity utilisation (%)
Actual output
—————————— x 100
Max. Possib. Output
Return on investment (%)
Profit (£)
———————————— x 100
Costs (£)
Gross profit
R - cost of sales
Operating profit
Gross profit - operating expenses
Profit for year
Operating profit + profit from other activities - net - tax
Gross profit margin (%)
Gross profit
—————— x 100
R
Operating profit margin (%)
Operating profit
———————— x 100
R
Profit for year (%)
Profit for year
——————— x 100
R
Variance
Budget - actual
Contribution per unit
S.P - V.C per unit
T.Contr
C. Per unit x units sold
T.R - T.V.C
B.E.P
F.C
—————
(S.P - V.C)
