calculations Flashcards
market capitalisation of a business
Number of issued shares x Current share price
market growth %
Change in the size of the market over a period/ / Original size of the market
× 100
market share %
Sales of one product OR brand OR business // Total sales in the market
× 100
added value
Sales revenue - costs of bought-in goods and services
labour productivity
Output over a time period //Number of employees
unit cost (average cost)
Total costs // Number of units of output
capacity utilisation %
Actual output// Maximum possible output X100
return on investment
Profit from the investment//Cost of the investment X100
gross profit
revenue- cost of sales
profit from operations= operating profit
gross profit- operating expenses
profit for year
operating profit + profit from other activities - net finance costs - tax
gross profit margin
gross profit/ revenue X100
profit from operation margins= operating profit margin
operating profit/ revenue X100
profit for year margin
profit for year/ revenue X100
variance
budget figure- actual figure
contribution per unit
selling price- selling price per unit
total contribution
contribution per unit x units sold
break even output
fixed cost/ 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 by the business X100
employee retention (%) for a particular time period
Number of employees who remained with the business for the whole period of time//
Number of employees at start of the time period X100
employee costs as a percentage of turnover
employee cost// turnover X100
labour cost per unit
labour cost// units of output
return on capital employed
Operating profit// Total equity + non-current liabilities
Where total equity + non-current liabilities = capital employed
