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Market Share Market Growth Total Revenue = Selling Price * Number Sold

CALCULATIONS / FORMULAS for AS Unit 1 Exam. Market Share Market Growth Total Revenue = Selling Price * Number Sold Profit or Loss = Total Revenue – Total Costs Total Costs = Variable Costs + Fixed Costs Contribution = Selling Price – Variable Cost Total Contribution

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Market Share Market Growth Total Revenue = Selling Price * Number Sold

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

  2. CALCULATIONS / FORMULAS for AS Unit 2 Exam • 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) • Profitability = £Profit / £Sales * 100% • Net Profit Margin = Net Profit before taxx100% Sales (turnover) • Return on Capital = Net Profit before taxx100% Capital Invested • Labour Productivity = Output per period No. employees per period No. leaving a business • Rate of Labour = over a given period x100% Turnover Average no. employed over a given period

  3. CALCULATIONS / FORMULAS for AS Unit 2 Exam cont’d • Rate of = No. absent on 1 dayx100% Absenteeism Total No. of staff Total no. days lost due • Annual Rate of = to absence in year x100% Absenteeism Tot. no. days that could be worked x no. employees • Capacity Utilisation = Actual Outputx100% Max. possible output • Price Elasticity = %change in Qty demanded of Demand %change in Price (Elastic demand = greater than 1; Inelastic = less than 1)

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