Revenue (Sales or Turnover)
Selling price per unit * number of units sold
Total Variable costs
Variable costs per unit * number of units sold
Total costs
Fixed Costs + Total Variable Costs
Profit
Total Revenue- Total Costs or
Total contribution - Fixed Costs
Break- even output
Fixed Costs/ Contribution per unit
Contribution per unit
- Selling price per unit- Variable Costs per unit
- Total contribution/number of units sold
Gross Profit
Revenue - Cost of Sales
Operating profit
Gross profit - Expenses
Profit for the year
Operating profit - net finance costs(interest) - tax
Gross profit margin
GP/ Revenue * 100
Operating profit margin
OP/ Revenue * 100
Profit for the year margin
PFY/ Revenue * 100
Margin of Safety
Actual level of output - Break-even level of output
Total Contribution
- Contribution per unit * number of units sold
- Total Sales- Total variable costs
Income Elasticity of Demand (YED)
YED = % changes in demand / % changes in income
Market share
Company sales/ Total market sales*100
Market growth
Change in the size/ Original size of market*100
Capacity utilisation
Actual output/ Maximum possible output *100
Labour productivity
Output over a time period/ numbers of employees
Labour turnover
Number of staff leaving/ number of staff employed by the business *100
Variable costs per unit
Total variable costs/number of units sold
Price Elasticity of Demand
% change in quantity demanded/ % change in price
Market capitalisation
Current share price* number of shares issued
Unit costs
Total costs/ Number of units sold
