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business > Calculations > Flashcards

Calculations Flashcards

1
Q

Sales revenue

A

selling price x units sold

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2
Q

Sales

A

Output / Revenue

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3
Q

Profit

A

Units sold x selling price

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4
Q

Gross profit

A

Sales revenue - cost of sales

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5
Q

Operating profit

A

Gross profit - Expenses

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6
Q

Net Profit

A

Inflows - Outflows

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7
Q

Break-Even

A

Fixed Cost / CPU

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8
Q

Margin of Safety

A

actual output - break-even output

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9
Q

PED

A

% change in quantity demand / % change in price

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10
Q

Percentage change

A

new - old / old x 100

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11
Q

Unit costs

A

total fixed cost + total variable cost / total number of units

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12
Q

Unit variable cost
PURCHASING EOS ONLY

A

total variable cost / total units

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13
Q

Labour productivity

A

output per period / number of employees per period

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14
Q

Market share

A

total sales revenue of company / total sales revenue of market x 100
or
total volume of company / total sales volume of market x 100

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15
Q

Market growth

A

difference in total sales revenue of market / original sales revenue for the market x 100
or
difference in total sales volume of market / original sales volume for the market x 100

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16
Q

YED

A

% change in demand / % change in income

17
Q

Cost plus

A

cost of a product + a mark-up

18
Q

CPU

A

selling price - variable costs

19
Q

Profit variance

A

actual profit - budget profit

20
Q

Productivity

A

total output / total inputs x 100

21
Q

Profit margin

A

profit / sales revenue x 100

22
Q

Return on capital employed (ROCE)

A

operating profit / capital employed x 100

23
Q

Capital employed

A

non-current liabilities + total equity

24
Q

Total Equity

A

shareholder equity/capital + retained profit

25
Q

Gearing

A

non-current liabilities / capital employed x 100

26
Q

Current ratio

A

current assets / current liabilities

27
Q

Labour turnover

A

number of employees leaving during period / average number employed during period x 100

28
Q

Labour retention

A

number of staff staying (over a period of time) / average number of staff in post (in period of time) x 100

29
Q

Absenteeism

A

number of employees absent during period / number employed during period x 100

30
Q

Annual absenteeism

A

total number of staff absent over a year / total number of staff days that should have been worked x 100

31
Q

Acid Test Ratio

A

(current assets - inventory) / current liabilities : 1

32
Q

Net assets

A

total assets - total liabilities

33
Q

Total liabilities

A

current liabilities + non-current liabilities

34
Q

Total assets

A

current assets + non-current assets

35
Q

Net current assets

A

current assets - current liabilities

36
Q

Average number employed
(labour turnover)

A

number of employees at the beginning + number of employees at the end / 2

37
Q

Gross Profit Margin

A

gross profit / sales revenue x 100

business (8 decks)

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