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Calculations for f292
Market share            Sales of firm/total market X 100



Income elasticity of    % Change Demand/% Change Income
demand Dinky


Price elasticity of     % Change Demand/% Change Price
demand Dippy


Profit                  TR – TC or total contribution – FC

Contribution            SP-VC [sp=selling price]

Total Costs (TC)        FC+(VC*Q)

Sales Revenue (TR)      SP*Q                               (selling price * quantity)

Break Even point        FC/Contribution per unit

Break Even Revenue      B.E. Point * selling price

Margin of Safety        Production output – B.E. point

Labour Turnover         (Number leaving/total number) * 100

Productivity            Total output/Number of workers

Wastage                 (Waste/Total input) *100

Payback                 Number of complete years + ((what’s left/what’s
                        available) * 12)


ARR                     Total revenue for lifetime- cost
                        Divide number of years
                        (Profit per year/Cost) *100



Net cash flow           Inflow - outflow

Closing Balance         Opening balance + inflow – outflow

Variance                Actual – budgeted figures

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Calculations for f292

  • 1. Calculations for f292 Market share Sales of firm/total market X 100 Income elasticity of % Change Demand/% Change Income demand Dinky Price elasticity of % Change Demand/% Change Price demand Dippy Profit TR – TC or total contribution – FC Contribution SP-VC [sp=selling price] Total Costs (TC) FC+(VC*Q) Sales Revenue (TR) SP*Q (selling price * quantity) Break Even point FC/Contribution per unit Break Even Revenue B.E. Point * selling price Margin of Safety Production output – B.E. point Labour Turnover (Number leaving/total number) * 100 Productivity Total output/Number of workers Wastage (Waste/Total input) *100 Payback Number of complete years + ((what’s left/what’s available) * 12) ARR Total revenue for lifetime- cost Divide number of years (Profit per year/Cost) *100 Net cash flow Inflow - outflow Closing Balance Opening balance + inflow – outflow Variance Actual – budgeted figures