Business calculationss

Market share

(Business sales/total market sales) X100

Total sales revenue for business in the market

Market size - value

Total variable costs

Cost per unit X Output

Contribution per unit

Selling price per unit - Variable cost per unit

Total contribution

CPU-Units sold

Break even

Fixed costs/CPU

Margin of safety

Actual output - Break even output

Net cash flow

Total cash inflow - total cash outflow

closing balance

Opening + Net cash flow

Gross profit

Revenue - cost of sales

Gross profit margin

(Gross profit margin/Revenue) X100

Net profit

Gross profit-Expenses

Net profit margin

(Net profit/Revenue)X100

Labour productuvity

Total output/Number of employees

Labour turnover

(NO emp leaving/ avg no emp) X100

Added value

Selling price-cost of materials

Capacity utilisation

(Actual output/max possible output)X100

Spare capacity

Max output-actual output

Percentage change

(New-old)/old X x100