Theme 3 Flashcards
1
Q
Gearing ratio
A
Non-current liabilities divided by Capital employed x100
2
Q
Return on capital employed (ROCE) ratio
A
Operating profit divided by Capital employed x100
3
Q
Capital employed
A
Total equity + Non-current liabilities
4
Q
Labour turnover
A
No. of employees leaving divided by no. of employees x100
5
Q
Absenteeism
A
Work days lost through absence divided by Total number of possible days worked x100
