formula Flashcards
1
Q
labour productivity
A
(total output/no of employees) x 100
2
Q
labour turnover
A
(no of staff leaving/ no of employees at the start) x 100
3
Q
labour cost per unit
A
labour costs / units of output
4
Q
market capitalisation
A
current share price x no of shares issued
5
Q
ROI
A
(revenue - cost of investment /investment) x 100
6
Q
capital employed
A
equity + NCL
7
Q
ARR
A
(net profit/no of years) / initial investment
8
Q
inventory turnover
A
cost of goods sold/invetory
9
Q
payable days
A
payables / cost of goods x 365
10
Q
revenue
A
units sold x selling price
11
Q
net gain
A
expected value - initial cost
12
Q
Added value
A
Sales revenue − costs of bought-in goods and services
13
Q
profit of the year
A
operating profit - tax
14
Q
Total contribution (vc )
A
Total revenue − Total variable costs
15
Q
Break-even output
A
Fixed costs / contribution per unit
