Forms of Business
Sole trader | Partnership | Private limited (Ltd) | Public limited (PLC) | Not-for-profit / social enterprise Limited vs unlimited liability | Public vs private sector | Stakeholders vs shareholders OCR A Level Business H431
📊 OCR A Level Business Formula Sheet 2026
Every essential formula and framework for OCR A Level Business — finance, operations, HR theory, strategic models and global business analysis.
Finance & Ratios Operations & HR Strategy Models Global Business
Our formula sheets are free to download — save this one as PDF for offline revision.
Aligned with the latest 2026 syllabus and board specifications. This sheet is prepared to match your exam board’s official specifications for the 2026 exam series.
All Four OCR A Level Business Themes in One Formula Sheet
OCR A Level Business (H431) blends quantitative analysis with strategic frameworks. This formula sheet covers Themes 1–4: business basics, managing activities, decisions and strategy, and global business — so you can confidently tackle data response, case study and essay questions.
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Breakeven, financial ratios and investment appraisal
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Operations, productivity, lean and quality frameworks
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HR motivation theory and organisational structures
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Strategy models and global business decision frameworks
Theme 1 — What is Business?
Foundational concepts that frame the rest of the syllabus.
Markets & Demand
Market types: mass, niche, B2B, B2C | Market size, share, growth | PED & YED applied to revenue and pricing Market Research
Primary (surveys, focus groups, interviews) vs secondary (government, internal data) | Quantitative vs qualitative Sampling: random, quota, stratified | Bias and reliability considerations Marketing Mix (7Ps)
Product | Price | Place | Promotion | People | Process | Physical evidence Extended 7Ps especially relevant for service businesses.
Theme 2 — Managing Business Activities (Operations & Finance)
The quantitative engine of OCR A Level Business.
Operations Calculations
Productivity
Output ÷ Input (e.g. units per worker per hour) Capacity utilisation
(Actual output ÷ Maximum possible output) × 100 Lean methods
JIT, Kaizen, cell production, time-based management — focus on waste reduction Quality
Quality control vs quality assurance vs TQM | Benchmarking | Quality circles Sources of Finance
Internal: retained profit, sale of assets, working capital management External: bank loan, overdraft, share capital, debentures, venture capital, crowdfunding, leasing, trade credit Breakeven & Margin of Safety
Breakeven
BE = FC ÷ (SP − VC) where (SP − VC) is contribution per unit Total contribution
(SP − VC) × Q sold Margin of safety
Actual output − Breakeven output (in units or %) Profit & Loss / Balance Sheet Ratios
Gross profit margin
(Gross profit ÷ Revenue) × 100 Operating margin
(Operating profit ÷ Revenue) × 100 ROCE
(Operating profit ÷ Capital employed) × 100 Current ratio
Current assets ÷ Current liabilities (target ≈ 1.5–2) Acid test
(Current assets − Inventory) ÷ Current liabilities (target ≈ 1) Gearing
(Non-current liabilities ÷ Capital employed) × 100 — high if > 50% Asset turnover
Revenue ÷ Net assets HR — Motivation & Leadership
Maslow
Hierarchy: physiological → safety → social → esteem → self-actualisation Herzberg
Hygiene factors prevent dissatisfaction; motivators drive satisfaction Taylor
Scientific management — pay-by-results, division of labour Mayo
Hawthorne — social needs and group dynamics raise productivity Tannenbaum & Schmidt
Continuum from autocratic (tells) to democratic (joins) leadership Mintzberg
Five organisational configurations — simple, machine, professional, divisional, adhocracy Theme 3 — Business Decisions & Strategy
Strategic frameworks and quantitative decision tools.
Strategic Models
Ansoff Matrix
Market penetration | Market development | Product development | Diversification Porter's Five Forces
Buyer power | Supplier power | Threat of new entrants | Threat of substitutes | Competitive rivalry BCG Matrix
Stars (high share, high growth) | Cash cows | Question marks | Dogs Porter's Generic Strategies
Cost leadership | Differentiation | Focus Decision Trees
EMV
EMV = Σ (Probability × Outcome value) − Cost of decision Choose option with highest positive EMV; remember to subtract any decision-specific costs Investment Appraisal
Payback period
Years until cumulative cash inflows = initial investment ARR
(Average annual profit ÷ Initial investment) × 100 NPV
Σ (Net cash flow × Discount factor) − Initial investment; accept if NPV > 0 IRR
Discount rate at which NPV = 0; accept if IRR > cost of capital Growth & Culture
Greiner's Growth Model
Creativity → direction → delegation → coordination → collaboration — each phase ends in a crisis Handy's Cultures
Power | Role | Task | Person — match to organisational fit Methods of growth: organic vs inorganic (mergers, acquisitions, joint ventures) Theme 4 — Global Business
International strategy, trade and exchange rate impacts.
Globalisation Drivers
Reduced trade barriers | Lower transport & communication costs | Growing emerging markets | Capital mobility | MNCs Trade Blocs & Protectionism
Free trade area | Customs union | Single market | Monetary union (EU example) Tariffs, quotas, subsidies, embargoes, technical/legal barriers — impact on costs and pricing Exchange Rate Impact
Strong £: imports cheaper, exports more expensive (SPICED) — pressures exporters' margins Weak £: imports dearer, exports cheaper (WPIDEC) — boosts UK export competitiveness MNC Strategy & CSR
Global vs multi-domestic vs transnational strategies | Standardisation vs adaptation of marketing mix Ethical and CSR considerations — supply chain, working conditions, environmental impact How to Use This Formula Sheet
Boost your Cambridge exam confidence with these proven study strategies from our tutoring experts.
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Master the Formulas First
Drill ratio, breakeven and investment appraisal calculations weekly — these are the most reliable marks in any OCR Business paper.
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Apply, Don't Define
OCR rewards application to the case study context. Use names, numbers and product details from the stimulus material in every paragraph.
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Evaluate Quantitatively
When evaluating, refer to specific numbers: 'a current ratio of 0.8 suggests…' rather than vague liquidity comments.
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Use Strategic Models as Lenses
Ansoff, Porter, BCG and Greiner are tools — pick the most relevant one for each decision rather than listing all of them.
Formula Sheet FAQ
Quick answers about this free PDF and how to use it for exam revision and active recall.
Is the OCR A Level Business Formula Sheet 2026 free to download as a PDF?
Yes. This Tutopiya formula sheet is free to use and you can download it as a PDF from this page for offline revision. There is no payment or account required for the PDF download.
What Business topics and equations does this formula sheet cover?
This page groups key Business formulas in one place for revision. Master OCR A Level Business (H431) with this 2026 formula sheet. Covers operations, financial ratios, breakeven, motivation theory, Ansoff, Porter, decision trees, NPV and global strategy. Always cross-check with your official syllabus and past papers for your exam session.
Can I use this instead of the official exam formula booklet in the exam?
No. In the exam you must follow only what your exam board allows in the hall—usually the official formula booklet or data sheet where provided. This page is a revision and teaching aid, not a replacement for board-issued materials.
Who is this formula sheet for (Post-Secondary)?
It is written for students preparing for assessments at Post-Secondary in Business, including classroom revision, homework support, and independent study. Teachers and tutors can also share it as a quick reference.
How should I revise with this formula sheet?
Work through past paper questions, quote the correct formula before substituting values, and check units and notation every time. Pair this sheet with timed practice and mark schemes so you see how examiners expect working to be set out.
Where can I get more help with Business revision?
Explore Tutopiya’s study tools, past paper finder, and revision checklists linked from our tools hub, or book a trial lesson with a subject specialist for personalised support alongside this formula reference.
Need Help with OCR A Level Business?
Build calculation accuracy, model fluency and case-study technique with a specialist OCR Business tutor. We focus on Themes 1–4 and exam-board mark-scheme expectations.
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This formula sheet aligns with OCR A Level Business (H431) 2026 syllabus content across Themes 1, 2, 3 and 4.
Always apply formulas and frameworks to the case study context — context-free analysis rarely scores top marks.