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CIE BUSINESS AS LEVEL FORMULA SHEET $20.03
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CIE BUSINESS AS LEVEL FORMULA SHEET

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This document contains all the formulas from CIE AS Level Business Studies 2016 and related information that can be applied to help in questions mainly found in paper 2 of Business Studies exam. All formulas have be stated, clearly defined and put in order so it can be easier for a candidate to loc...

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  • March 23, 2019
  • 10
  • 2018/2019
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BUSINESS AS LEVEL FORMULAS


Market Capitalization: current share price x total shares issued

Market Share: total sales of the business / total sales of industry x 100

Labour Turnover: number of leaving employee in a year / avg. number of
workers employed x 100

Break Even Level of Production: fixed cost / contribution per a unit

Contribution per a unit: selling price – variable cost per unit

Profitability Ratio

Gross Profit Margin: gross profit / revenue x 100

Operating Profit Margin: operating profit / revenue x 100

Liquidity Ratio

Current Ratio: current assets / current liabilities

Liquid Assets: current assets - inventories (stocks)

Acid Test Ratio: liquid asset / current liabilities

PED

PED: % change in quantity demanded / percentage change in price

PRODUCTIVITY

Labour Productivity: total output in a given time period / total workers
employed

Capital productivity: output / capital employed

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