Business Functions Formula List

Formula Title Formula Format

Absenteeism Staff absent per time period %
Total number of staff per time period x
100
Added Value Difference between the cost of purchasing £
raw materials and the price
Capacity utilisation Actual output %
Maximum possible output x 100
Closing balance Opening balance + net cash flow £
Contribution Contribution = selling price – variable costs £
pricing Selling price = variable cost + contribution
Cost of sales opening stock + purchases – closing stock £
Gross profit Revenue – cost of sales £
Gross profit Gross profit %
margin Revenue x 100
Labour Output Number
productivity Number of workers per
worker
per
time
period
Labour turnover Number of staff leaving %
average number of staff x 100

Net cash flow Cash in – cash out £

Net profit Revenue – total costs £
Net profit margin Net profit before tax %
revenue x 100
Sales revenue Price x quantity sold £
Unit cost Total cost £
output
Variance analysis Budgeted figure – actual figure £
Formula Title Formula Format
Absenteeism %

Added Value £

Capacity %
utilisation
Closing balance £

Contribution £
pricing
Cost of sales £

Gross profit £

Gross profit %
margin
Labour Number
productivity per
worker
per time
period
Labour turnover %

Net cash flow £

Net profit £

Net profit margin %

Sales revenue £

Unit cost £

Variance analysis £