Learn AS – Level Business with Abubakar Ahmad.
List of AS Business (9609) Formulae:
1. Market Share = Total Sale of a Business X100
Total Sale of the Industry
2. Market Capitalisation = Current Share Price X Number of Issued Shares
3. Added Value = Selling Price of a Product -- Cost of Raw Materials & Components.
4. Labour Turnover = Number of Employees Left in a year X 100
Total Number of Employees
5. PED = % Change in Quantity Demanded
%Change in Price
%Change in QD = Change in Demand (Q2 – Q1) X 100
Original Demand (Q1)
%Change in Price =
Change in Price (P2 -- P1) X 100
Original Price (P1)
6. PED = Change in QD (Q2 – Q1) X Original Price (P1)
Original QD (Q1)
Change in Price (P2 – P1)
7. Productivity = Out put
Input
8. Productivity = Out put X 100
Input
9. Working Capital = Total Current Assets – Total Current Liabilities
10. Working Capital Required = Length of Working Capital Cycle X Approximate Daily
Expenses.
11. Current Ratio = Total Current Assets
Total Current Liabilities.
12. Current ratio = Total Current Assets – Inventory
Total Current Liabilities
13. Total Cost = TFC (Total Fixed Cost) + TVC(Total Variable Cost)
14. TVC = VC Per Unit X Unit Sold
15. Average Cost = Total Cost
Number of Units Produced
AS – Level Business 9609 / List of Formulae
Learn AS – Level Business with Abubakar Ahmad.
16. Marginal Cost = Change in Total Cost
Change in Output
17. Total Revenue = Selling Price (SP) X Quantity (Q)
18. Break Even Point (Out-put) = Total Fixed Cost
Contribution Per Unit
19. Contribution Per Unit = Selling Price – Variable price.
20. Break Even (Revenue) = Total Fixed Cost X Selling Price Per Unit
Contribution Per Unit
21. Margin of Safety = Current Out-put – Break Even Out-put
22. Sales Revenue / Total Revenue = Selling Price X Units Sold.
23. Profit/ Loss = Total Revenue -- Total Cost
OR MOS X Contribution Per Unit
24. Gross Profit = Sales Revenue – Cost of Goods Sold
25. Net Profit = Gross Profit -- Expenses (Overheads)
26. Accounting Equation:
Assets = Liabilities + Capital
OR
Assets -- Liabilities = Capital
27. Capital Employed = Long-term Borrowing + Owner Equity.
28. Return on Capital Employed (ROCE) = Net Profit
X 100
Capital Employed.
29. NP Margin = Net Profit
X 100
Sales Turnover
30. GP Margin = Gross Profit
X
100
Sale Turnover
31. Net Cash Flow = Total Cash Inflows -- Total Cash Outflows.
32. Closing Cash Balance = Net Cash Flow + Opening Cash Balance.
AS – Level Business 9609 / List of Formulae