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As Formula Sheet

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Ravindar Gawani
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155 views2 pages

As Formula Sheet

Uploaded by

Ravindar Gawani
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Skills Exercises

Worksheet 4 answers:

Calculation Formula
Price – Total costs
Added value = OR
Price – cost of goods sold
Original sales – new sales
Sales growth =
Original sales X 100
Number of works who left
Labour turnover =
Total / average number of workers sales X 100

Time-based salary = Rate of pay X hours worked

Piece-rates = Units produced X rate per unit

Commission = Sales revenue X commission rate (i.e. 25%)

Profit share = Total profit X share of profit

Business sales revenue


Total market revenue X 100
Market share (%) = OR
Units sold by business
Total market units sold X 100
New market size – Original market size
Market growth (%) =
Original market size X 100
Output produced
Number of workers (per worker)
Labour productivity = OR
Output produced
Hours worked (per hour)

Re-order time = (Average daily sales X lead time) + minimum stock

Lead time = Order delivery date – order request date

Current capacity
Capacity utilisation =
Total capacity X 100
Price – total costs (per unit)
Profit = OR
Total revenue – total costs (total)

Working capital = Current assets – current liabilities

Opening cash flow = Closing cash flow – net cash flow

Closing cash flow = Opening cash flow + net cash flow

Net cash flow = Cash flow in – cash flow out

Total variable costs = Variable costs per unit X output

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Skills Exercises

Calculation Formula
Total fixed costs
Average fixed costs =
Output
Price – variable costs per unit (per unit)
Contribution = OR
Revenue – total variable costs (total)
Total costs
Average total cost =
Output
Change in cost
Marginal cost =
Change in output
Total variable costs + total fixed costs
Total cost = OR
(Variable cost per unit X output) + fixed costs
Fixed costs
Contribution
Break-even level of output = OR
Fixed costs
(Price – variable cost per unit)

Margin of safety = Current level of output – break-even level of output

Adverse budget variance = Actual cost – budgeted cost

Favourable budget variance = Actual cost – budgeted cost

18

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