Theme 3

Question 1

Gearing ratio

Answer 1

(Non-current liabilities / Capital employed ) x 100

Question 2

Roce Ratio

Answer 2

(Operating profit/ capital employed) x 100

Question 3

Capital employed

Answer 3

Total Equity + Non-current liabilities

Question 4

Labour productivity

Answer 4

Output per time period / No. workers / hours worked

Question 5

Labour turnover

Answer 5

(No. Employees leaving / average No. employees) x 100

Question 6

Absenteeism

Answer 6

(No.Work days lost through absence / total possible days worked ) x 100