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Summary Calculation Sheet (Market growth % in year'X'= (Change in…
Summary Calculation Sheet
Profit= revenue - total costs
Revenue = selling price x quantity sold
Total costs = Fixed costs + Variable costs
BreakEven = fixed costs / contribution per unit
Variable costs Total variable costs = Variable cost per unit × Number of units sold
Market capitalisation of a business = Number of issued shares × Current share price
Contribution per unit = Selling price - Variable costs per unit
Margin of safety = Actual level of output - Breakeven level of output
Opening balance = closing balance from previous month
Net Cash Flow = inflows - outlfows
Closing Balance = Net Cash Flow + Opening Balance
Profit for year = Operating profit + Profit from other activities - Net finance costs -Tax
Gross Profit = Sales Revenue - Cost of Sales
Capacity utilisation % =
(Actual output in a given time period /
Maximum possible output in a given time period) × 100
Labour productivity = Output per time period/
Number of employees
Unit costs average costs =
Total costs of production /
Number of units of output produced
Return on investment % =
Return on investment (£)/
Cost of the investment (£) ×100
Market growth % in year'X'= (Change in the size of the market between year (X-1) and year X /
Size of the market in year (X-1)) × 100
Labour turnover % =
(Number of staff leaving during the year/
Average number of staff employed by the business during the year) × 100
Labour cost per unit = Labour costs/Units of output
Labour Productivity = output per time period / number of employees
Sales growth % in year'X'=
(Change in sales of product or business between year (X-1) and year X /
Sales of product or business in year (X-1)) × 100