Business Formulae and Calculations

?
  • Created by: td142
  • Created on: 11-05-18 14:40
Market Capitalisation
Number of issued shares x current share price
1 of 26
Net Gain (Decision Tree)
Enitial cost - initial cost of decision
2 of 26
Price Elasticity of Demand (PED)
(% change in demand / % change in price) x100
3 of 26
Added Value
Sales revenue - costs of boughtin goods and services
4 of 26
Labour Productivity
Output per period / number of employees
5 of 26
Capacity Utilisation
Actual output in a given time / maximum output in a given time
6 of 26
Gross Profit
Sales revenue - cost of sales
7 of 26
Return on Investment
(Return on investment / cost of investment) x100
8 of 26
Operating Profit
Sales revenue - cost of sales - operating expenses
9 of 26
Contribution per unit
Selling price - variable cost per unit
10 of 26
Total contribution
Total revenue - total variable costs
11 of 26
Breakeven
Fixed costs / contribution per unit
12 of 26
Margin of safety
Actual output - breakeven level output
13 of 26
Gross profit margin
(Gross profit / sales revenue) x100
14 of 26
Operating profit margin
(Operating profit / sales revenue) x100
15 of 26
Profit for the year margin
(Profit for the year / sales revenue) x100
16 of 26
Labour turnover
(Number of staff leaving / number of staff being employed) x100
17 of 26
Employee retention rate
(Number of staff who stay / avg number of staff being employed) x100
18 of 26
Labour cost per unit
Labour costs / units of output
19 of 26
Return on Capital Employed (ROCE)
(Operating profit / capital employed) x100
20 of 26
Gearing
( nc liabilities / nc liabilities + total equity) x100
21 of 26
Capital Employed
nc liabilities + total equity
22 of 26
Payables (creditors) days
(payables / cost of sales) x365
23 of 26
Receivables (payables) days
(receivables / sales revenue) x365
24 of 26
Inventory turnover
Cost of goods sold / avg inventories held
25 of 26
Average rate of return (ARR)
( avg return from project py / initial cost of project ) x100
26 of 26

Other cards in this set

Card 2

Front

Net Gain (Decision Tree)

Back

Enitial cost - initial cost of decision

Card 3

Front

Price Elasticity of Demand (PED)

Back

Preview of the front of card 3

Card 4

Front

Added Value

Back

Preview of the front of card 4

Card 5

Front

Labour Productivity

Back

Preview of the front of card 5
View more cards

Comments

No comments have yet been made

Similar Business resources:

See all Business resources »See all Formulae and Calculations resources »