Theme 3 Formulae Flashcards
(12 cards)
1
Q
Gearing
A
Non current liabilities/ capital employed x100
2
Q
ROCE
A
Operating profit/ capital employed x100
3
Q
Capital employed
A
Non current liabilities + total equity
4
Q
Payback
A
Amount not yet recovered / revenue in the next year x12
5
Q
ARR
A
Average net return / investment x 100
6
Q
Average net return
A
Total inflows - investment/ no of years
7
Q
Net present value
A
Inflow x discount factor, add up all present values, total present values - cost of investment
8
Q
Labour turnover
A
Number of staff leaving/ average number of staff x 100
9
Q
Labour productivity
A
Total output / no of employees
10
Q
Absenteeism
A
Number of staff absent/ total number of staff x 100
11
Q
Cost per unit
A
Total costs / quantity
12
Q
Labour cost per unit
A
Total labour costs/ quantity
