A Level Business Equations

Selling price per unit X Number of units sold

Variable cost per unit X Number of units sold

Fixed Costs + Variable Costs

Total Revenue - Total Costs

Number of Issued Shares X Current Share Price

(Payoff A X Probability A) + (Payoff B X Probability B)

Expected Value - Initial Cost of Decision

Change in Size of Market over a Period ------------------------------------------------- X 100 Original Size of the Market

Sales of 1 Product --------------------------- X 100 Total Sales in Market

Sales Revenue - Cost of brought-in Goods and Services

Output Over a Time Period ---------------------------------- X 100 Number of Employees

Total Costs -------------- Number of Units of Output

Actual Output --------------------------------- X 100 Maximum Possible Output

Profit from Investment ----------------------------- X 100 Cost of the Investment

Revenue - Cost of Sales

Gross Profit - Operating Expenses

Operating Profit + Profit from Other Activities - Net Finance Costs - Tax

Gross Profit --------------- X 100 Revenue

Operating Profit --------------------- X 100 Revenue

Profit for Year ------------------ X 100 Revenue

Budgeted Figure - Actual Figure

Selling Price - Variable Cost per Unit

Contribution per Unit X Units Sold

Fixed Costs ------------------------- Contribution per Unit

Actual Level of Output - Break Even Level of Output

Number of Staff Leaving ------------------------------- X 100 Number of Employees

Number of Remaining Employees ----------------------------------------- X 100 Original Number of Employees

Labour Costs ----------------- Units of Output

Operating Profit ---------------------------------------------- X 100 Total Equity + Non-Current Liabilities

Current Assets ------------------- Current Liabilities

Non-Current Liabilities --------------------------------------------- X 100 Total Equity + Non Current Liabilities

Payables ------------- X 365 Cost of Sales

Receivables ---------------- X 365 Revenue

Cost of Sales ------------------------------- Average Inventories Held

Average Annual Return ----------------------------- X 100 Initial Cost of Project