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© Diplomaly, 2024 List of Formulae for DP Business Management (Full Version) | Page 1 www.diplomaly.org List of Formulae (Full Version for the DP Business Management Course) The following are all of the formulae for the DP Business Management course (including the ones that are not included in your formulae sheet for the IB world examinations). They are categorised by topics below. All quantitative (mathematical / calculation) based questions are assessed at the AO4 level in the syllabus. Represents formulae that are provided in the official “IB Formulae Sheet” which you will have access to in the IB World Exams. Basic Units of Measurements in Business Management Item of Measurement Answer Number of days in one week 7 days Number of weeks in a year 52 weeks Number of days in a year 365 days Number of months in a year 12 months Number of quarters in a trading year 4 quarters Number of months per quarter 3 months (e.g. Jan to Mar) U2.4 – Motivation & Demotivation Unit Calculation for .. Formula Units (for answer) 2.4 Piece-rate wages = wage per piece (or output) produced x number of pieces produced in a time period Dollar amount (currency) 2.4 Time-based wages = wage per time period x number of time period worked *where time period: hours per day, days per week Dollar amount (currency) 2.4 HL Labour turnover = # of staff leaving per year average number of staff over a period of time × 100 *where average number of staff over a period of time: = Beginning + Ending number of staff 2 % (percentage) List of Formulae (Full Version) For DP Business Management – HL Students IBDP BM www.diplomaly.org


© Diplomaly, 2024 List of Formulae for DP Business Management (Full Version) | Page 4 www.diplomaly.org U3.4 – Final Accounts (Statement of Financial Position / Balance Sheet) Unit Calculation for .. Formula Units (for answer) 3.4 Non-current assets = Σ Value of all property, plant, equipment (PPE) – Accumulated depreciation Dollar amount (currency) 3.4 Current assets = Cash + Debtors + Stock (or inventory) Dollar amount (currency) 3.4 Total assets = Non-current assets + Current assets Dollar amount (currency) 3.4 Current liabilities = Bank overdraft + Trade creditors + Other short-term loans Dollar amount (currency) 3.4 Non-current liabilities = Borrowings (long-term) + Non-current liabilities Dollar amount (currency) 3.4 Total liabilities = Current liabilities + Non-current liabilities Dollar amount (currency) 3.4 Net assets = Total assets – Total liabilities Dollar amount (currency) 3.4 Equity (shareholder’s equity) = Total assets – Total liabilities Dollar amount (currency) U3.4 – Depreciation Methods (Straight-line Method) Unit Calculation for .. Formula Units (for answer) 3.4 HL Annual depreciation expense (SLM) = Purchase cost of PPE − Residual value Expected lifespan of PPE Dollar amount (currency) 3.4 HL Pro-rating annual depreciation expense for the months used = Depreciation expense (annual) × !"#$%& (&)* +, !"#$%& Dollar amount (currency) 3.4 HL Net book value (SLM) After 1st year of using the PPE: = Purchase cost of PPE – Annual depreciation expense After 2nd year of using the PPE: = NBV Year 1 – Annual depreciation expense and so on ... Dollar amount (currency) 3.4 HL Accumulated depreciation expense (SLM) After 1st year of use: = Annual depreciation expense After 2nd year of use: = Annual depreciation expense × 2 years and so on ... Dollar amount (currency)