calculations Flashcards
revenue
selling price x number sold
total variable cost
variable cost per unit x number sold
profit
total revenue - total cost
total contribution - fixed cost
total cost
fixed cost +variable cost
market capitalisation
number of shares sold x current share price
net gain
expected value - initial cost of decision
market growth
change in size of market over a period/original size of market x 100
market share
sales of the business or product / total sales in market x 100
added value
sales revenue - cost o brought in services and good
labour productivity
output over time period / number of employees
unit cost
total cost / number of units produced
capacity utilisation
actual output/max possible output x 100
return on investment
profit from investment / cost of investment x 100
gross profit
revenue - cost of sales
profit from operations
gross profit - operating expenses
profit for year
operating profit + profit from other activities - net financial cost
net profit
gross profit - operating expenses and tax
gross profit margin
gross profit / revenue x 100
net profit margin
net profit / revenue x 100
variance
budgeted figure - actual figure
contribution per unit
selling price - variable cost per unit
total contribution
contribution per unit x unit sold
total revenue - total variable cost
break even
fixed cost / selling price - variable cost
margin of safety
actual level of output - break even level of output
labour turnover
number of staff leaving /number of staffed employed by the business x 100
employee retention rate
number of employees left in the business / number of employees at the start x 100
employee cost as a % of turnover
employee cost / turnover x 100
labour cost per unit
labour cost / units of output
return on capital employed (ROCE)
operating profit / total equity + non-current liabilities (= capital employed) x 100
current ratio
current assets / current liabilities
gearing
non-current liabilities /total equity + non current liabilities x 100
payables days
payables/ cost of sales x 365
inventory turnover
cost of sales / average inventories held
average rate of return
average annual return/ initial cost of project x 100
