Formulas C1 Flashcards
Market Growth (%) C1
Change in market size over period/OG size of market X 100
Market Share (%) C1
Sales of one product or brand or firm /Total market sales X 100
Market Size C1
Number of industry sales X Selling Price
Revenue C1
Selling Price per unit X Number of units sold
Total Variable Cost C1
Variable cost per unit X Number of units sold
Total Cost C1
Fixed Costs + Variable Costs
Profit C1
Total Revenue - Total Costs
Contribution per unit C1
Selling Price - Variable Cost per unit
Break-even output (units) C1
Fixed Costs/Contribution per unit
Margin of Safety C1
Actual Output Level - Break-even level of output
Net Cash Flow C1
Inflows - Outflows (Total revenue - Total Expenses)
Closing Balance C1
Net Cash Flow + Opening Balance
Opening Balance C1
Closing Balance of last month
Gross Profit C1
Revenue - Direct Costs
Net Profit C1
Gross Profit - Indirect Costs
Retained Profit C1
Net Profit - Tax & Dividends
Gross Profit Margin (%) C1
Gross Profit/Revenue X 100
Net Profit Margin C1
Net Profit/Revenue X 100
Absenteeism (%) C1
Total number of annual staff absence/Total number of working days that should’ve been X 100
Labour Productivity (%) C1
Output over time period/Number of employees in time period X 100
Labour Turnover (%) C1
Number of Staff Leaving/Number of staff employed X 100
Added Value C1
Selling Price - Cost of Production
Capital Productivity C1
Output/Capital Employed
Capacity Utilisation (%) C1
Actual Output/Max possible output X 100
