Total costs - Fixed costs + Variable costs, Profit - Total revenue - total costs Or total contribution - fixed costs, Total variable costs - Variable cost per unit x units sold, Sales revenue or turnover - selling price per unit x units sold, Market capitalisation  - number of issued shares x current share price, Expected value of a decision with two possible outcomes - (pay-off A x probability of A) + (pay off of B x probability of B), Net gain (decision tree) - Expected value - initial cost of decision, Market size volume - quantity of goods and services produced in a market over a specified time period, Market size (value) - total sales revenue generated in market over specified period of time, Sales volume - quantity of goods and services produced by a business over a specified period of time, Sales value - total sales revenue of a business over a period of time, Percentage change - difference between figures / original (earlier) figure x 100, Market share - Sales of one business or product / total sales in market x 100, PEOD - % change in demand /% change price, Added value - sales revenue - cost of bought in goods and services, Labour productivity - Output per time period /number of employees, Unit costs - Total cost of production / units produced, Capacity utilisation - Actual output in period / maximum possible output in period x 100 , ROI % - return on investment /cost of investment x 100 , Gross profit - sales revenue - cost of sales, Profit from operations - (operating profit) sales revenue - cost of sales - operating expenses , Profit for year - operating profit + profit from other activities - net finance costs - tax, Variance - The difference between an actual and a budget figure , Favourable variance - actual sales or profits higher than budget or costs lower than budget, Adverse variance - Actual sales or profit lower than budget or costs higher than budget, Contribution per unit - selling price - variable cost per unit, Total contribution - contribution per unit x units sold, Total contribution - total revenue - total variable costs, BE output - fixed costs / contribution per unit, BE - total revenue = total costs, Margin of safety - actual level of output - breakeven level of output, GPM - gross profit / sales revenue x 100, Operating profit margin - operating profit / sales revenue x 100, Labour turnover - number of staff leaving during year / average number of staff employed during year x 100, Employee retention rate - number of staff who stay throughout year / average number of staff employed in year, Employee costs as a % of turnover - employee costs /sales revenue x 100, Labour costs per unit - labour costs / output x 100, ROCE - operating profit / total equity + non current liabilities (=capital employed) x100, Current ratio - current assets /current liabilities, Gearing - non current liabilities / capital employed, Payables (creditor) days - payables / cost of sales x 365, Receivables (debtor) days - receivables / sales revenue x 365, Inventory turnover - cost of goods sold / average inventories held, ARR % - net return from project (£) / (number of years) /initial cost of project (£) x 100,

AQA Business A Level formulae and calculations

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