Welcome to this article on exercises on business calculations and more precisely on 11 training exercises to know how to calculate the distribution of turnover as a percentage. Here you will find no less than 11 detailed corrected exercises on commercial calculations for Operational Management.
At the end of this article, you will know how to calculate the distribution of turnover as a percentage without any worries.
In this section:
- Application: The Beautiful Butterfly
- Application: Le Pain Quotidien Bakery
- Application: Matisse Society
- Application: Pierlot Supermarket
- Application: BRICOshop S.A
- Application: “Mode Chic” Company
- Application: Chez Francoise
- Application: The Golden Chef
- Application: La Boulangerie des Anges
- Application: Les Délices du Coin Bakery
- Application: ElectroShop Company
Application: The Beautiful Butterfly
States :
The fashion company Le Beau Papillon is a company specializing in the sale of clothing for men and women. The company markets a wide variety of products, such as shirts, pants, dresses, etc. At the end of the year, the accounting department established the following report in terms of sales in euros (€).
– Shirt sales: €200
– Sales of pants: €120
– Dress sales: €150.
Work to do :
1. What is the total turnover of Le Beau Papillon for the current year?
2. What is the percentage distribution of shirts, pants and dresses sales to total revenue?
3. Which product category generated the highest percentage of total revenue?
4. If the company plans to increase its pants sales by 5%, what will be the impact on total revenue?
5. What would be the total turnover if the company had managed to sell dresses worth €180 instead of €000?
Proposed correction:
1. To calculate total revenue, add up the sales of all product categories. So the total turnover is €200 + €000 + €120 = €000.
2. For percentage distribution, divide the sales of a category by the total turnover and multiply it by 100.
– For shirts: (€200 ÷ €000) x 470 = 000%
– For pants: (€120 ÷ €000) x 470 = 000%
– For dresses: (€150 ÷ €000) x 470 = 000%
3. The product category that generated the largest percentage of total turnover is therefore shirts with 42,55%.
4. If sales of pants increase by 5%, that means an increase of $120 x 000/5 = $100. So the total turnover would then be €6 + €000 = €470.
5. If sales of dresses had reached €180, the total turnover would have been €000 (shirts) + €200 (trousers) + €000 (dresses) = €120.
Summary of Formulas Used:
– Total turnover (CA) = Sum of sales of all product categories
– Percentage distribution of sales = (Sales of a category ÷ Total turnover) x 100
– Increase in pants sales = (Current pants x Percentage increase)/100
– Total turnover with an increase in pants sales = total turnover + Increase in pants sales
– Total turnover with a different amount of dress sales = Sum of sales of shirts, pants and the new amount of dress sales.
Application: Le Pain Quotidien Bakery
States :
The Le Pain Quotidien Bakery sells 3 types of products: breads, pastries and pastries. During the last financial year, the turnover (CA) achieved for each category is as follows:
– Breads: €50
– Pastries: €30
– Pastries: €20
Work to do :
1. What is the total turnover of Boulangerie Le Pain Quotidien?
2. What percentage of turnover is generated by the sale of bread?
3. What percentage of turnover is generated by the sale of pastries?
4. What percentage of turnover is generated by the sale of pastries?
5. How would the percentage of turnover generated by breads change if the turnover on breads increased to €70?
Correction suggestions:
1. The total turnover of the Le Pain Quotidien Bakery is €50 (breads) + €000 (pastries) + €30 (pastries) = €000.
2. The percentage of turnover generated by the sale of bread is (€50 ÷ €000) x 100) = 000%.
3. The percentage of turnover generated by the sale of pastries is ((€30 ÷ €000) x 100) = 000%.
4. The percentage of turnover generated by the sale of pastries is ((€20 ÷ €000) x 100) = 000%.
5. If the turnover of bread increased to €70, the new total turnover would be €000 + €70 + €000 = €30. The new percentage of turnover generated by breads would therefore be ((€000 ÷ €20) x 000) = 120%.
Summary of Formulas Used:
| Calculation of total turnover | Sum of turnover for each product category |
|---|---|
| Calculation of the turnover distribution percentage for a product category | ((Product category turnover ÷ total turnover) x 100) |
| Calculation of the new total turnover after increasing the turnover of a category | Sum of new turnover for each product category |
| Calculation of the new percentage of turnover distribution for a product category after increase in turnover | ((Changed turnover of product category ÷ new total turnover) x 100) |
Application: Matisse Society
States :
Matisse is a company specializing in painting and sculpture, which sells two main categories of items: art books and art supplies. Last year, Matisse achieved a turnover of €800. Here is the breakdown:
– Books on Art: €320
– Art Supplies: €480
Work to do :
1. What is the total turnover achieved by Matisse last year?
2. What is the percentage of turnover made with books on Art as a percentage of the total?
3. What is the percentage of turnover made with Art supplies as a percentage of the total?
4. Check if the sum of the percentages calculated in questions 2 and 3 adds up to 100%.
5. If Matisse predicts a 15% increase in turnover for Art books next year, what will be the new turnover for this category?
Proposed correction:
1. The total turnover achieved by Matisse last year was €800.
2. The percentage of turnover achieved with books on Art is: (€320 ÷ €000) x 800 = 000%.
3. The percentage of turnover achieved with Art supplies is: (€480 ÷ €000) x 800 = 000%.
4. The sum of the percentages calculated in 2 and 3 makes 100% (40% + 60% = 100%).
5. If Matisse forecasts a 15% increase in the turnover of books on Art next year, the new turnover for this category will be: €320 x (000 + 1 ÷ 15) = €100.
Summary of Formulas Used:
| Concept | Formulas |
|---|---|
| Percentage of turnover by category | (Category turnover ÷ Total turnover) x 100 |
| Forecasting turnover with an increase | Current turnover x (1 + Rate of increase ÷ 100) |
Application: Pierlot Supermarket
States :
Pierlot Supermarket is a food distribution company which decides to carry out a study on the distribution of its turnover (CA). The company organizes its activity into four departments: butchery, fruit and vegetables, grocery, and beverages. The annual turnover figures are as follows:
- Butchery department: €411
- Fruit and vegetable department: €312
- Grocery department: €675
- Beverage department: €403
Work to do :
Question 1: What is the company's total revenue?
Question 2: What is the percentage of turnover generated by the butchery department?
Question 3: What is the percentage of turnover generated by the fruit and vegetable department?
Question 4: What is the percentage of turnover generated by the grocery department?
Question 5: What is the percentage of turnover generated by the beverage department?
Proposed correction:
Answer 1: The company's turnover is the sum of the turnover of each department. Therefore, the total turnover is €411 + €000 + €312 + €000 = €675.
Answer 2: The percentage of turnover achieved by the butchery department is (€411 ÷ €000) x 1 = 801%.
Answer 3: The percentage of turnover achieved by the fruit and vegetable department is (€312 ÷ €000) x 1 = 801%.
Answer 4: The percentage of turnover achieved by the grocery department is (€675 ÷ €000) x 1 = 801%.
Answer 5: The percentage of turnover achieved by the beverage department is (€403 ÷ €000) x 1 = 801%.
Summary of Formulas Used:
| Formulas | Explanation |
|---|---|
| Total turnover = turnover department 1 + turnover department 2 + turnover department 3 + turnover department 4 | Calculation of total turnover. |
| CA % department = (CA department ÷ total CA) x 100 | Calculation of the distribution of turnover as a percentage for each department. |
Application: BRICOshop S.A
States :
BRICOShop S.A is a company in the design and DIY sector. Your manager has asked you to calculate the percentage revenue breakdown for the following products sold during the last fiscal year:
– Construction timber: €150
– Paints and varnishes: €75
– Power tools: €300
– Sanitary: €200
The company's total turnover is €1.
Work to do :
1. What is the turnover generated by construction timber as a percentage of total turnover?
2. What is the turnover generated by paints and varnishes as a percentage of total turnover?
3. What is the turnover generated by power tools as a percentage of total turnover?
4. What is the turnover generated by sanitary facilities as a percentage of total turnover?
5. What share of total turnover is not explained by these four products?
Proposed correction:
To calculate the percentage revenue breakdown, divide the revenue for each product category by the total revenue, then multiply the result by 100 to get it as a percentage.
1. Turnover of construction timber as a percentage = (€150 ÷ €000) x 1 = 000%
2. Turnover of paints and varnishes as a percentage = (€75 ÷ €000) x 1 = 000%
3. Power tools turnover as a percentage = (€300 ÷ €000) x 1 = 000%
4. Sanitary turnover as a percentage = (€200 ÷ €000) x 1 = 000%
5. The share of total turnover that is not explained by these four products = 100% – (15% + 7,5% + 30% + 20%) = 27,5%
Summary of Formulas Used:
StepFormula
| Turnover as a percentage | (Category turnover ÷ Total turnover) x 100 |
| Share of turnover not explained | 100% – Sum of turnover percentages of the rest of the categories |
Application: “Mode Chic” Company
States :
The company “Mode Chic” is a ready-to-wear company that markets several categories of clothing: men, women, children, and accessories. At the end of the financial year, the company manager wishes to take stock and analyze the turnover (CA) of each category. Here is what you have at your disposal:
1. Turnover for the Men’s category: €140
2. Turnover for the Women category: €180
3. Turnover for the Children category: €80
4. Turnover of the Accessories category: €100
Work to do :
1. Calculate the total turnover of the “Mode Chic” company.
2. Determine the percentage of turnover generated by each category.
3. Which category generates the most turnover and what is its proportion in relation to total turnover?
4. Which category generates the least turnover and what is its proportion in relation to total turnover?
5. If the company wishes to increase its total turnover by 10% for the next financial year, what would be the new turnover to achieve?
Proposed correction:
1. The total turnover is the sum of the turnover of all categories:
Total turnover = Men's turnover + Women's turnover + Children's turnover + Accessories turnover
Total turnover = €140 + €000 + €180 + €000 = €80
2. The percentage of a category's turnover is calculated by the formula: (a category's turnover ÷ total turnover) x 100
– Percentage of Men’s turnover = (€140 ÷ €000) x 500 = 000%
– Percentage of Women’s turnover = (€180 ÷ €000) x 500 = 000%
– Percentage of Children’s turnover = (€80 ÷ €000) x 500 = 000%
– Percentage of Accessories turnover = (€100 ÷ €000) x 500 = 000%
3. It is the Women category that generates the most turnover with 36% of total turnover.
4. It is the Children category which generates the least turnover with 16% of total turnover.
5. If the company wishes to increase its total turnover by 10%, the new turnover to achieve would be: total turnover x (1 + 10/100) = €500 x (000 + 1) = €0,1
Summary of Formulas Used:
| Concept | Formulas |
|---|---|
| Total turnover (total turnover) | Total turnover = ? Turnover of each category |
| Percentage of turnover of a category | (CA of a category ÷ total CA) x 100 |
| New turnover to be reached following an increase of x% | Total turnover x (1 + x/100) |
Application: Chez Francoise
Summary of Formulas Used:
| Formulas | Description |
|---|---|
| Turnover (CA) = Sales price (PV) x Quantity sold (Q) | This formula is used to calculate the overall revenue of a company. |
| Distribution of turnover as a percentage = (turnover of a product category ÷ total turnover) x 100 | This formula gives the percentage of total revenue contributed by a specific category of products. It allows you to know which category contributes the most to overall turnover. |
States :
Francoise runs a women's clothing boutique called "Chez Francoise". It sells four categories of products: dresses, skirts, tops and accessories. Last month, it recorded the following turnover figures:
– Dresses: €18
– Skirts: €14
– Tops: €22
– Accessories: €6
Work to do :
1. What was Francoise’s total turnover last month?
2. What was the contribution of each product category to total revenue as a percentage?
3. Which of these four categories contributed the most to total revenue?
4. Which contributed the least to the total turnover?
5. How could Francoise use this information to improve the performance of her store?
Proposed correction:
1. To calculate total revenue, we need to add up the revenue of each product category.
Total turnover = €18 + €000 + €14 + €000 = €22
2. To calculate the contribution of each product category to the total turnover, we use the formula for the distribution of turnover as a percentage.
– Dresses: (€18 ÷ €000) x 60 = 000%
– Skirts: (€14 ÷ €000) x 60 = 000%
– Highs: (€22 ÷ €000) x 60 = 000%
– Accessories: (€6 ÷ €000) x 60 = 000%
3. Among these four categories, tops contributed the most to the total revenue with 36,67%.
4. Accessories contributed the least to total turnover with 10%.
5. This information can help Francoise identify which products are selling best and which need improvement. For example, she might consider increasing her selection of tops because they seem to be very popular among her customers. Likewise, she might look for ways to make her accessories more attractive or promote these products more effectively.
Summary of Formulas Used:
| Formulas | Description |
|---|---|
| Turnover (CA) = Sales price (PV) x Quantity sold (Q) | This formula is used to calculate the overall revenue of a company. |
| Distribution of turnover as a percentage = (turnover of a product category ÷ total turnover) x 100 | This formula gives the percentage of total revenue contributed by a specific category of products. It allows you to know which category contributes the most to overall turnover. |
Application: The Golden Chef
States :
Le Chef D’Or restaurant offers a variety of culinary options in its menu, including starters, main courses, desserts and drinks. The following turnover figures (CA) were recorded for last year:
– Entries: €50000
– Main dishes: €150000
– Desserts: €30000
– Drinks: €20000
Work to do :
1. What is the restaurant’s total turnover for last year?
2. What is the share (as a percentage) of admission turnover compared to total turnover?
3. What is the share (as a percentage) of main course turnover in relation to total turnover?
4. What is the share (as a percentage) of dessert turnover in relation to total turnover?
5. What is the share (as a percentage) of beverage turnover in relation to total turnover?
Proposed correction:
1. The restaurant's total turnover for last year is €250000 (€50000 + €150000 + €30000 + €20000 = €250000).
2. The share of admission turnover in relation to total turnover is 20% ((50000 ÷ 250000) x 100 = 20).
3. The share of turnover of main dishes in relation to total turnover is 60% ((150000 ÷ 250000) x 100 = 60).
4. The share of dessert turnover in relation to total turnover is 12% ((30000 ÷ 250000) x 100 = 12).
5. The share of beverage turnover in total turnover is 8% ((20000 ÷ 250000) x 100 = 8).
Summary of Formulas Used:
| Formula Title | Formulas |
|---|---|
| Distribution of turnover (in percentage) | (Category turnover (€) ÷ Total turnover (€)) x 100 |
Application: La Boulangerie des Anges
States :
The “Boulangerie des Anges” presents its turnover (CA) broken down by product over the first six months of its fiscal year.
– Bread: €12
– Baguette: €15
– Crescent: €8
– Cakes: €10
Total turnover for the period: €46.
Work to do :
1. What is the percentage of turnover from the sale of bread compared to total turnover?
2. What is the percentage of turnover from the sale of Baguettes compared to total turnover?
3. What is the percentage of turnover from the sale of Croissants compared to total turnover?
4. What is the percentage of turnover from the sale of Cakes compared to total turnover?
5. Which product generated the most revenue as a percentage?
Proposed correction:
1. Percentage of Bread turnover = (Bread turnover / total turnover) x 100.
Percentage of Bread turnover = (€12 / €500) x 46 = 000%.
2. Percentage of Baguette turnover = (Baguette turnover / total turnover) x 100.
Percentage of Baguettes turnover = (€15 / €000) x 46 = 000%.
3. Percentage of Croissants' turnover = (Croissants' turnover / total turnover) x 100.
Percentage of Croissants turnover = (€8 / €500) x 46 = 000%.
4. Percentage of Cake turnover = (Cake turnover / total turnover) x 100.
Percentage of Cake turnover = (€10 / €000) x 46 = 000%.
5. The product that generated the most turnover in percentage terms is the Baguette with 32,61%.
Summary of Formulas Used:
| Concept | Formulas |
|---|---|
| Percentage of a product’s turnover | (product turnover / total turnover) x 100 |
Application: Les Délices du Coin Bakery
States :
The Boulangerie Les Délices du Coin sells 3 types of pastries: Croissants, pain au chocolat and apple turnovers. Each product sells at a different quantity, with an equally different turnover.
Here is the breakdown of turnover for yesterday:
– Croissants: €350
– Pain au chocolat: €450
– Apple turnovers: €200
Work to do :
1. What is the total turnover for yesterday?
2. What percentage of turnover is generated by croissants?
3. What percentage of turnover is generated by pain au chocolat?
4. What percentage of turnover is generated by apple turnovers?
5. Which product generated the largest share of turnover?
Proposed correction:
1. The total turnover for yesterday is €350 + €450 + €200 = €1.
2. The percentage of turnover generated by croissants is (350 ÷ 1) x 000 = 100%.
3. The percentage of turnover generated by pain au chocolat is (450 ÷ 1) x 000 = 100%.
4. The percentage of turnover generated by apple turnovers is (200 ÷ 1) x 000 = 100%.
5. The product that generated the largest share of turnover was pain au chocolat, with 45% of total turnover.
Summary of Formulas Used:
| Packages | Description |
|---|---|
| Total CA = ? Turnover per product | The sum of the turnover of each product gives the total turnover. |
| % produced turnover = (product turnover ÷ total turnover) x 100 | To determine the percentage of revenue that a product represents, divide the product's revenue by the total revenue, then multiply the result by 100. |
Application: ElectroShop Company
States :
The company ÉlectroShop, specializing in the sale of electronic equipment, offers a varied range of items including televisions, laptops and digital cameras. During the first quarter of the year, the company recorded the following sales figures for each item category:
– Televisions: €50
– Laptops: €120
– Digital cameras: €30
Work to do :
1. How can we calculate the percentage turnover distribution for each item category?
2. What is the total turnover of the ÉlectroShop company for the first quarter?
3. What is the distribution of turnover for televisions in percentage?
4. What is the revenue breakdown for laptops in percentage?
5. What is the sales breakdown for digital cameras in percentage?
Proposed correction:
1. The percentage turnover distribution for each item category can be calculated by dividing the turnover achieved by each item category by the total turnover, then multiplying the result by 100.
2. The total turnover of the ElectroShop company for the first quarter is: €50 (televisions) + €000 (laptops) + €120 (digital cameras) = €000.
3. The distribution of turnover for televisions is: (50 ÷ 000) x 200 = 000%.
4. The revenue breakdown for laptops is: (120 ÷ 000) x 200 = 000%.
5. The revenue breakdown for digital cameras is: (30 ÷ 000) x 200 = 000%.
Summary of Formulas Used:
| Formulas | Explanation |
|---|---|
| Total turnover = television turnover + laptop turnover + digital camera turnover | To calculate the total turnover, we add the turnover of each category of articles. |
| CA% category = (CA category ÷ total CA) x 100 | To get the breakdown of turnover for a certain category of items, divide the turnover of that category by the total turnover, then multiply the result by 100. |