Formula Sheet

Total costs = xed costs + variable costs

Total revenue = price x quan ty

Pro t = total revenue – total costs

Variable Costs per unit = Varible costs/ output

Fixed Costs per unit = Fixed costs/output

Contribu on per unit = selling price – variable costs per unit

Total contribu on = total revenue – total variable costs

Breakeven Point = Fixed Costs/contribu on per unit

Break-even output = Fixed costs / contribu on per unit

Net cash ow = cash in ow – cash ou low

Closing balance = Opening balance + net cash ow

Variance = actual gure – budgeted gure

Gross pro t margin = (Gross pro t / sales revenue) * 100

Net pro t margin = (Net pro t / sales revenue) * 100

Return on capital (employed) = (Net pro t / capital employed) * 100

Labour produc vity = output per period / number of employees per period

Labour turnover = (number of employees leaving a business / average number employed period) * 100

Price elas city of demand = % change in price / % change in quan ty demanded

Percentage change = (change / original) * 100

Capacity U lisa on = Current output/ Maximum output *100

Market Share = Company Sales/ Total sales in market *100

Market Size = Average selling price of product

Unit costs = Total Costs/ output

P.E.D.

Step 1. Figure out the percentage change, for both quan ty and price.
(new price- old price)/ old price and (new quan ty-old quan ty)/ old quan ty.

Step 2. You then take these Values and divide them change in (quan ty/change in price) * 100
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