calculations

• sales revenue = selling price x quantity
• sales volume = multiply total number of items sell per month by the necessary period
• total variable costs = quality of product x variable costs per unit
• average variable costs = total variable costs/quality (produced)
• Average fixed costs = total fixed costs / quality
• profit = total sales - total costs
• gross profit = costs of sales - costs of goods sold
• Gross profit = sales revenue - cost of sales
• Gross profit margin = gross profit / sales revenue x 100
• operating profit = gross profit - all other operating expenses
• operating profit margins = operating profit / sales revenue x 100
• Net profit = operating profit - (tax + interest + finance )

  or

  total sales - total costs
• neet profit margin = net profit / sals revenue x 100
• profit = sales - fixed costs
• cash flow = cash inflows - cash outflows
• Net current assets = current assets - current liabilities
• Net assts (employs) = fixed assets + net current assets
• Capital employed = long term liabilities + share capital + reserves
• reserves = profit accumulated that has been retained by business
• working capital = current assets - current liabilities
• current ration = current assets / current liabilities
• Acid test ration = (current assets - inventory) / current liabilities = ratio
• Gearing = non current liabilities / capital employed x 100
• capital employed = total equity + net current liabilities
• return on capital employed = operating profit / (total equity + non-current liabilities) x 100
• productivity = output per unit of input produced / time period
• unit costs = total costs / output units
• labour productivity (by output) = output pre period / number of employees at work
• labour turnover = numbers of staff leaving / average number of staff in post x 100
• labour retention = numbers of staff staying / number of staff in post x 100
• absenteeism = number of staff absent during period / total number of staff employed x 100
• efficiency (simplest form) = outputs / inputs
• average cost per unit efficiency = total costs / number of units made
• time efficiency = output produced / time taken to produce
• staff efficiency = output produced / umber of workers in certain period
• capacity utilisation = actual level of output / maximum possible output x 100
• percentage mak-up = (overall selling price - unit costs ) / unit costs
• price elasticity of demand = % change quantity demanded / % change price
• income elasticity of demand = % change quantity demanded / % change income
• contribution - selling price - variable cost peer unit