Business

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Fixed costs
costs don't change with output
1 of 17
Variable costs
Costs change with output
2 of 17
Profit
Total revenue - total costs
3 of 17
Breakeven analysis
Fixed costs/contribution per unit
4 of 17
Productivity
output/employees
5 of 17
Return on capital employed (ROCE)
Profit/capital investment x 100%
6 of 17
Absenteeism
Absences/total employees x 100%
7 of 17
Market share
Business sales/total market sales x 100%
8 of 17
Price elasticity of Demand (PED)
%Change in quantity/%change in price
9 of 17
Sales
Quantity x Price
10 of 17
Net cash flow
Cash in - Cash out
11 of 17
Profit margin
Profit/sales x 100%
12 of 17
Staff Turnover
staff leaving/total employed x 100%
13 of 17
Capacity Utilisation
Output/max output x 100
14 of 17
Contribution
Price - Variable cost per unit
15 of 17
Market size
quantity x price
16 of 17
Market growth
change/original x 100
17 of 17

Other cards in this set

Card 2

Front

Variable costs

Back

Costs change with output

Card 3

Front

Profit

Back

Preview of the front of card 3

Card 4

Front

Breakeven analysis

Back

Preview of the front of card 4

Card 5

Front

Productivity

Back

Preview of the front of card 5
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