common formulae Flashcards
market share
sales of individual business/total market sales x 100
market capitalisation
number of shares x share price
PED
% change in demand / % change in price
YED
% change in demand / % change in income
contribution per unit
sales price per unit - variable cost per unit
breakeven
fixed costs / contribution per unit
labour turnover
number of staff leaving per year / average number of staff x 100
labour retention
number of employees with one or more years of service / overall workforce number
labour productivity
total output/ number of employees
labour cost as % of turnover
labour costs/ revenue x 100
labour cost per unit
labour costs / output
average total costs
total costs/ number of units
operating profit margin
operating profit/ revenue x 100
gross profit margin
gross profit/revenue x 100
capacity utilisation
current output/maximum possible output x 100
