output over a Time period
-------------------------------
number of employees
1 of 23
unit costs
total costs
----------------------
number of units of output
2 of 23
return on investment
profit from the investment
------------------------------- x100
cost of the investment
3 of 23
gross profit
revenue - cost of sales
4 of 23
operating profit
gross profit - operating expenses
5 of 23
gross profit margin
gross profit
----------------x100
revenue
6 of 23
operating profit margin
operating profit
--------------------x100
revenue
7 of 23
variance
budgeted figure - actual figure
8 of 23
contribution per unit
selling price - variable cost per unit
9 of 23
total contribution
contribution per unit x units sold
10 of 23
break even output
fixed costs
----------------------
contribution per unit
11 of 23
margin of safety
actual level of output - break even level of output
12 of 23
labour turnover
number of staff leaving
---------------------------x100
number of staff employed by the business
13 of 23
employee retention rate
number of employees who remained in the business for the whole year
-------------------------------------------x100
number of employees at the start of the year
14 of 23
employee cost as a percentage of turnover
employee costs
---------------------x100
turnover
15 of 23
labour cost per unit
labour costs
--------------------
units of output
16 of 23
return on capital employed
operating profit
---------------------------------------x100
total equity + non-current liabilities (capital employed0
17 of 23
current ratio
current assets
----------------------
current liabilities
18 of 23
gearing
non-current liabilities
---------------------------------------x100
total equity + non-current liabilities ( capital employed)
19 of 23
payables days
payables
------------------x365
cost of sales
20 of 23
receivables days
receivables
-------------------x365
revenue
21 of 23
inventory turnover
cost of sales
---------------------------
average inventories held
22 of 23
average rate of return
average annual return
------------------------------x100
initial cost of project
23 of 23
Other cards in this set
Card 2
Front
unit costs
Back
total costs
----------------------
number of units of output
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