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Published byCameron O'Neil Modified over 2 years ago

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1)Market Share 2)Market Growth 3)Total Revenue = Selling Price * Number Sold 4)Profit or Loss = Total Revenue – Total Costs 5)Total Costs = Variable Costs + Fixed Costs 6)Contribution = Selling Price – Variable Cost 7)Total Contribution = Total Revenue – Total Variable Costs 8)Breakeven output = Fixed Costs (Selling Price – Variable Cost) 9)Cash Flow = Opening Balance + Inflows – Outflows Closing Balance CALCULATIONS / FORMULAS for AS Unit 1 Exam

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CALCULATIONS / FORMULAS for AS Unit 2 Exam 1.Variance = Budget Figure – Actual Figure Favourable (actual revenue greater than budgeted revenue or actual costs below budgeted costs) Adverse (actual revenue less than budgeted revenue or actual costs are above budgeted costs) 2.Profitability = £Profit / £Sales * 100% 3.Net Profit Margin = Net Profit before tax x100% Sales (turnover) 4.Return on Capital = Net Profit before tax x100% Capital Invested 5.Labour Productivity = Output per period No. employees per period No. leaving a business 6.Rate of Labour = over a given period x100% TurnoverAverage no. employed over a given period

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CALCULATIONS / FORMULAS for AS Unit 2 Exam contd 7. Rate of = No. absent on 1 day x100% Absenteeism Total No. of staff Total no. days lost due 8.Annual Rate of = to absence in year x100% Absenteeism Tot. no. days that could be worked x no. employees 9.Capacity Utilisation = Actual Output x100% Max. possible output 10.Price Elasticity = %change in Qty demanded of Demand %change in Price (Elastic demand = greater than 1; Inelastic = less than 1)

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