1
Q
Market share
A
( Sales of one business / Sales of all ) x 100
2
Q
PED
A
% change in demand / % change in price
3
Q
YED
A
% change in demand / % change in income
4
Q
Contribution per unit
A
SP - VC
5
Q
Total contribution
A
( SP - VC ) x quantity
6
Q
Break even point
A
Fixed costs / contribution
7
Q
Margin of safety
A
output - BEP
8
Q
ROCE
A
( gross profit - capital employed ) x 100
9
Q
Gross profit
A
SP - direct costs
10
Q
Gross profit margin
A
( gross profit / sales ) x 100
11
Q
Net profit
A
gross profit - expenditure
12
Q
Net profit margin
A
( net profit / sales ) x 100
13
Q
Net cash flow
A
Inflow - outflow
