1
Q
How do you calculate contribution per unit (CPU)?
A
Price - variable cost per unit
2
Q
How do you calculate total contribution?
A
CPU x number of sales
3
Q
How do you calculate profit?
A
Total contribution - fixed costs
Business
flashcards
Decks in class (65)
# Cards
-
Enterprise13
-
Business Sectors/ Types Of Business16
-
Franchises And Franchisees5
-
Business Size And Growth17
-
Stakeholders And Business Objectives24
-
Strategy And Implementation12
-
Business Plan And Contingency Crisis Management13
-
Risk, Uncertainty And Opportunity Costs10
-
Forecasting14
-
Decision Making And Conflicts In Decision Making8
-
Decision Trees4
-
Physical And Non-physical Markets19
-
Supply And Demand And Market Forces10
-
The EU, Emerging Markets And The Global Context20
-
International Trade And Free Trade12
-
Political, Social And Ethical Factors8
-
Economic Factors: GDP And The Business Cycle13
-
Economic Factors: Economic Policy18
-
Legal Factors26
-
Environmental And Technological Factors And External Factors And Influences10
-
Causes And Effects Of Change And Managing Change13
-
Accounting And Finance Objectives And Strategy3
-
Sources Of Finance25
-
Accounting Concepts6
-
Cost, Revenue And Profit22
-
Contribution3
-
Break-even Analysis7
-
Investment Appraisal12
-
Budgets And Variance11
-
Cashflow And Working Capital5
-
Index Numbers2
-
Income Statements13
-
Statement Of Financial Position7
-
Depreciation10
-
Intro To Ratio Analysis45
-
HR - Organisation23
-
Communication21
-
Workforce Planning, Human Resource Objective And Strategy16
-
Recruitment, Selection And Training18
-
Appraisal And Workforce Performance22
-
Functions Of Management And Leadership31
-
Motivation22
-
Employer/ Employee Relations: Trade Unions And Consultation14
-
Employer/ Employee Relations: Employment Law21
-
Marketing Within A Business Environment16
-
Identifying Customer Needs: Market Research10
-
Identifying Customer Needs: Market Research Analysis20
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Customers, Consumers And Anticipating Consumer Needs10
-
Product13
-
Price23
-
Place7
-
Promotion8
-
External Influences On Marketing16
-
Operations Management Objectives/ External Influences9
-
Added Value3
-
Innovation, Research And Development9
-
Methods Of Production10
-
Project Management20
-
Productivity4
-
Economies And Diseconomies Of Scale8
-
Capacity Utilisation And Management8
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Stock Control10
-
Lean Production10
-
Location And Logistics12
-
Internal/ External Quality Standards9
