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Would you not put your formula in a package function, then when querying data using a view - the function is used; and when displaying calcs on the fly using DA, the function is used via a pl/sql action?
Most of the "formulas" are trivial (string concatenation or simple arithmetic) so the function would be a simple return statement most of the time but you are right, that is indeed a valid approach. Thanks for the idea.
Simple or not simple, I've found if things are repeated - it's worth putting in a package.
I've been burned with re-work in a recent project for not parameterising/encapsulating the simplest of things.