Year 1 Flashcards
(27 cards)
Sales revenue
Selling price x quantity
Variable costs
VC per unit x no of units sold
Total costs
Fixed + variable
Profit
Total rev - total costs
Market capitalisation
Shares sold x share price
Market growth (%)
New market - old market
———————————— x100
Old market size
Market share (%)
Sales
————— x100
Total market size
Sales growth (%)
Sales this yr- sales last yr
———————————— x 100
Sales last yr
Price elasticity of demand
% change in quantity demanded
———————————————
% change in price
Income elasticity of demand
% change in quantity demanded
———————————————
% change in real income
Labour productivity
Output per period
————————
No of employees
Return on investment (%)
Return on investment
—————————— x100
Cost of investment
Percentage change in profit
Current yes profit - last yrs profit
————————————— x100
Last yrs profit
Gross profit margin (%)
Gross profit
—————— x100
Sales rev
Operating profit margin (%)
Operating profit
———————— x100
Sales rev
Profit for yr margin (%)
Profit for yr
—————— x100
Sales rev
Net gain
Expected value - initial cost of decision
Units costs
Total cost of production
———————————
No units of output produced
Capacity utilisation (%)
Actual output in given time period
———————————
Maximum possible output per period
X100
Contribution per unit
Selling price - variable costs per unit
Total contribution
Contribution per unit x units sold
Total revenue - total variable costs
Break even output
Fixed costs
———————————
Contribution per unit
Margin of safety
Actual level of output - break even level of output
Labour turnover
No staff leaving in yr
——————————— x100
No staff employee in yr
