Key Formulae AS

• Profit


  Contribution less overheads
• Range


  Highest result - Lowest result
• Revenue


  The total value of sales made during the trading period = Selling price x Quantity sold
• Section angle (pie graph)


  (Value of one section / Total value of all sections) x 360 degrees
• Total contribution


  Unit contribution x Output
• Unit contribution


  Price of unit - Direct (variable) cost of unit
• Working capital


  Current assets - Current liabilities
• Capacity utilisation(Current output level / Maximum output level) x 100
• Closing cash balance


  Opening cash balance + [Cash inflows - Cash outflows]
• Labour productivity


  Number of units per worker
• Margin of safety


  Current output level - Break-even level of output
• Market capitalisation


  Current share price x Total number of shares issued
• Median value


  (Number of values + 1) / 2
• Production over break-even point (%)

  (Margin of safety / Break-even output) x 100
• Average cost


  Total cost of producing this product / Number of units produced
• Break-even level of output


  Fixed cost / Contribution per unit