10 Equations Flashcards

1
Q

Turnover

A

Number of staff leaving during a year / average number of staff x 100

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2
Q

Labour productivity

A

Output per period / number of employees at work x 100

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3
Q

Absenteeism

A

Number of staff absent ( 1 day ) / total number of staff x100

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4
Q

Health and safety

A

Number of days lost per annum for h and s reasons / total number of possible working days x 100

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5
Q

Gearing ratio

A

Non current liabilities / capital employed x 100

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6
Q

Operating profit margin

A

Operating profit / sales revenue x 100

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7
Q

Gross profit margin

A

Gross profit / sales revenue x 100

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8
Q

Return on capital employed

A

Operating profit / capital employed x 100

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9
Q

Inventory turnover ratio

A

Cost of sales / average inventories held

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10
Q

Trade receivable turnover

A

Trade receivables X 365 / credit sales

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