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Exam (elaborations)
EDUQAS Business A Level Review Questions and Answers
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Fixed costs ÷ contribution Break even (Opening stock + purchases) - closing stock Cost of sales Total revenue - cost of sales Gross profit Gross profit - expenses Net profit Gross profit ÷ sales revenue x100 Gross profit margin Net profit ÷ sales revenue x100 Net profit margin Individual sales ÷ total market sales x100 Market share Selling price x quantity Revenue VC costs x quantity sold Variable costs Fixed costs + variable costs Total costs Selling price - variable costs Contribution Contribution per unit x no of units sold Total contribution Total contribution - fixed costs Total profit Cash inflow - outflow Net cash flow Opening balance + net cash flow Closing balance Output ÷ no of employees Productivity
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