Paper 2 Formulas 0.0 / 5 ? BusinessTheme 2 and 3A2/A-levelEdexcel Created by: HULKSMASHCreated on: 03-03-20 06:18 Average Rate of Return (ARR) Net return (profit) per annum / Capital outlay (cost) X 100 1 of 25 Gearing Ratio Non- Current liabilities / capital employed X 100 2 of 25 ROCE (Return on Capital Employed) Operating Profit / Capital Employed X 100 3 of 25 Labour Productivity Total output (per period of time) / Average number of employees (per period of time) 4 of 25 Labour Turnover Number of staff leaving over time period / Average number of staff in post during the period X 100 5 of 25 Labour Retention Number of staff staying (over a time period) / Average number of staff in post (in the time period) X 100 6 of 25 Rate of Absenteeism Number of staff absent on a day / Total number of staff employed X 100 7 of 25 Capacity Utilisation Current Output / Maximum possible output 8 of 25 Capacity Productivity Output / Amount of capital employed in given period. 9 of 25 Working Capital Current assets - Current liabilities 10 of 25 Gross profit Revenue - Cost of sales 11 of 25 Gross profit margin Gross profit / Revenue X 100 12 of 25 Operating profit Gross Profit - Operating expenses 13 of 25 Operating Profit Margin Operating profit / Revenue X 100 14 of 25 Profit for the Year (Net Profit) Operating Profit - Interest (and exceptional costs) 15 of 25 Profit for the Year (Net Profit) Margin Net profit / Revenue X 100 16 of 25 Current Ratio Current assets / current liabilities 1.5-2 good answer 17 of 25 Acid test ratio Current assets - Inventories / Current Liabilities 18 of 25 Assets Capital + Liabilities 19 of 25 Net Assets Total Assets - Total Liabilities 20 of 25 Margin of Safety (Current sales level - breakeven point) / Current Sales level X 100 21 of 25 Break- Even Point Fixed costs / Total sales revenue - cost to make product 22 of 25 Contribution Per Unit Selling price (per unit) - Variable cost (per unit) 23 of 25 Sales of revenue Price of unit X quantity sold 24 of 25 Sales volume No. Sold by business 25 of 25
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