Fixed costs

Total Cost +
Variable costs

Total Revenue
Profit -
Total costs

Variable cost per unit

Total x
variable cost Number of units sold

Sales Revenue Selling price per unit

or x
Turnover Number of units sold
 Number of shares
Market Capitalisation x
of a business Current share Price

Change in size in
market / Size of
Market Growth market in a year
% in a year x 100

Change in sales of
business / Sales of
Sales growth product in a year
% in a year x 100

Sales of Business /
Market Total sales in market
Share % x 100
 %Change in quantity
demanded / %
Price Elasticity Of Change in price
Demand x 100

Sales revenue
Added Value -
Cost of purchase

Output per time

Labour period / Number
Productivity Employees

Total Costs of
production / Number
Unit Costs of unit of outputs
produced
 Actual output in
Capacity period / Maximum
Utilisation % output in period

Return on
Return on investment / Cost of
Investment % investment
x 100

Sales Revenue
Gross Profit -
Cost of sales

Sales revenue -
Operating Cost of sales -
Profit Operating Expenses
 Operating Profit +
Profit for Profit from other
activities - Net
year finance costs

Varianc Difference between

an actual and
e Budgeted figure

Selling Price
Contribution -
Variable costs per
per unit unit

Contribution per unit

Total x
Contribution Units produced/sold