Formulas Flashcards
(18 cards)
1
Q
Index number formula
A
Year to be calculated/base year x100
2
Q
3 point moving average
A
A+b+C/3 b+c+d/3
3
Q
Budget Variance
A
Budgeted figure-actual figure
4
Q
Working capital
A
CA-CL
5
Q
Capital employed
A
LL+Shareholder Funds
6
Q
Depreciation
A
Historic Cost- Residual Value/Useful life
7
Q
ROCE
A
Net Profit/Capital Employedx100
8
Q
Current Ratio
A
CA/CL
9
Q
Acid Test Ratio
A
CA-stock/CL
10
Q
Gearing
A
LL/Capital Employed x100
11
Q
GPM
A
Gross profit/Sales Revenue x100
12
Q
Net profit margin
A
Net profit/Sales revenue x 100
13
Q
Payback period
A
- Calculate cumulative cash flow
2.Calculate number of months - Amount to Zero/Net cash flow next year x 12
14
Q
Average Rate of Return
A
- Profit/ number of years
- Average annual profit/capital outlay x100
15
Q
Net Present Value
A
- Multiply NCF by discount rate
- Add all present values.
16
Q
Contribution per unit
A
Selling price-Variable cost per unit
17
Q
Total contribution
A
Contribution per unit x order volume(qty sold)
18
Q
Profit
A
Total contribution- fixed costs
