ALL Flashcards
Revenue
Selling price x units sold
Market capitalisation
Number of shares issued x current share price
Net gain (decision trees)
Expected value - cost of decision
Market growth in a year
Change in size of market over a year / original size of the market x 100
Added value
Sales revenue - cost of bought in goods or service
Labour productivity
Output over a time period / number of employees
Unit cost
Total costs / units sold
Capacity utilisation
Actual output / maximum output x100
Return on investment
Profit of investment / cost of investment x 100
Gross profit
Revenue - cost of sales
operating profit
Gross profit - operating expenses
Profit for the year
Operating profit + profit from other activities - net finance costs - tax
Profit margins (gross profit / operating profit / profit for the year)
X / revenue x 100
Variance
Budgeted finance - actual finance
Contribution per unit
Selling price - variable cost per unit
Total contribution
Contribution per unit x units sold
Total Contribution
Total revenue - total variable costs
Break even output
Fixed costs / contribution per unit
Margin of safety
Actual level of output - break even level of output
Labour turnover
Number of staff leaving / number of staff employed x 100
Labour cost per unit
Labour costs / units of output
ROCE %
Operating profit / capital employed
Capital employed
Total equity + non current liabilities
Total equity
Total assets - total liabilities
Current ratio
current assets / current liabilities
Gearing ratio
Non current liabilities / capital employed x 100
Payable days
Payables / cost of sales x 100
Receivable days
Receivables / revenue x 365
Inventory turnover
Cost of sales / average inventory held
Average rate of return
Average annual return / initial cost of project x 100
