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Business Calculations > Calculations > Flashcards

Calculations Flashcards

1
Q

Market share

A

Sales of a business
——————————. X100
Total sales in the market

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2
Q

Average annual profit

A

Total profit of investment
————————————
Expected lifespan of asset

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3
Q

Total profit from investment

A

Total income from investment — cost of investment

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4
Q

Average rate of return

A

Average annual profit
———————————
Assets initial cost

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5
Q

Simple payback

A

Amount remaining to recover
——————————————
Amount recovered in next year

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6
Q

Capacity utilisation

A

Existing output
————————. X100
Max possible output

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7
Q

Unit cost

A

Total cost
—————
Total output

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8
Q

Labour productivity

A

Total output
———————————
Number of employees

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9
Q

Working capital

A

Current assets- current liabilities

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10
Q

Acid test ratio

A

Current assets- inventories
—————————————
Current liabilities

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11
Q

Current ratio

A

Current assets
———————
Current liabilities

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12
Q

Net profit margin

A

Net profit
————— x100
Revenue

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13
Q

Operating profit margin

A

Operating profit
———————— x100
Revenue

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14
Q

Gross profit margin

A

Gross profit
—————— x100
Revenue

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15
Q

Profit for the year

A

Operating profit +- interest

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16
Q

Operating profit

A

Gross profit - other operating expenses

17
Q

Gross profit

A

Revenue - cost of sales

18
Q

Margin of safety

A

Current level of output - break even point

19
Q

Contribution

A

Selling price - variable cost

20
Q

Break even point

A

Fixed costs
—————
Contribution

21
Q

Average cost

A

Total costs
——————
Output

22
Q

Profit

A

Total revenue-total costs

23
Q

Sales revenue

A

Price x quantity sold

24
Q

Cash flow forecast/ closing balance

A

Net cash flow + opening balance = closing balance

25
Q

Net cash flow

A

Inflows - outflows

26
Q

Mark up

A

Unit cost x percentage mark up

27
Q

Income elasticity of demand

A

%change QD
————————-
%change income

28
Q

Price elasticity of demand

A

%change QD
———————
%change Price

29
Q

Absenteeism

A

Number of staff abscent
————————————
Total employees

30
Q

Labour turnover

A

Number of staff leaving in a year
————————————————
Average number of staff

31
Q

Labour productivity

A

Total output per time period
—————————————
Number of employees at work

32
Q

Gearing ratio

A

Non current liabilities
——————————— x100
Total equity + non current liabilities

33
Q

Return on capital employed ratio

A

Operating profit
———————— x100
Capital employed

34
Q

Float time

A

Longest finish time - duration - earliest start time

35
Q

Percentage change

A

Difference between
—————————— x100
Original

Business Calculations (5 decks)

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