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Business > equations > Flashcards

equations Flashcards

1
Q

labour productivity

A

output (per time period)
/number of employees (per time period)

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2
Q

capital productivity

A

output/capital X100

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3
Q

capacity utilisation

A

actual output/maximum output X100

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4
Q

operating profit margin

A

operating profit/sales revenue X100

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5
Q

net profit margin

A

net profit/sales revenue X100

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6
Q

gross profit

A

sales revenue - cost of sales

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6
Q

gross profit margin

A

gross profit/sales revenue X100

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7
Q

operating profit

A

gross profit - expenses

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8
Q

net profit

A

operating profit - interest

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9
Q

contribution

A

selling price - variable costs (per unit)

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10
Q

break even

A

fixed costs/contribution

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11
Q

current ratio

A

current assets/current liabilities

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12
Q

acid test ratio

A

(current assets - stock)/current liabilities

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13
Q

working capital

A

current assets - current liabilities

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14
Q

EST (esrliest start time)

A

est of previous activity + duration of previous activity

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15
Q

free float

A

(est at start + duration) - est at end

16
Q

total float

A

(est + duration) - LST (latest start time)

17
Q

average rate of return

A

total cash flows - cost of original project
then divide by number of years the project runs for
then divide by the cost of the project and times by 100

18
Q

net present value

A

total present values - original investment

19
Q

present value

A

net cash flow x discount rate/factor

20
Q

gearing ratio

A

loan capital/capital employed X100

21
Q

ROCE (return on capital employed)

A

operating profit/capital employed X100

22
Q

capital employed

A

(fixed assets + current assets) - current liabilities
or
total equity + non-current liabilities

23
Q

labour turnover

A

number of employees leaving/average number of employees X100

24
Q

absenteeism rate

A

number of working days lost/total number of working days X100

25
Q

variance

A

actual - budgeted

Business (22 decks)

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