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Buisness calculations 💗 > equations > Flashcards

equations Flashcards

1
Q

ROCE

A

operating profit/ capital employed x 100

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2
Q

capital employed

A

NON current liabilities + total equity

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3
Q

total equity

A

share capital+retained profit

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4
Q

profit margin

A

profit/ sales revenue x 100

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5
Q

gearing

A

non-current liabilities / capital employed x 100

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6
Q

productivity

A

total output/ number of employees or machinery

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7
Q

profit variance

A

actual profit - budgeted profit

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8
Q

Break even

A

fixed cost/ CPU

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9
Q

CPU

A

selling price - Variable costs

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10
Q

cost plus pricing

A

production/variable costs + the present age increase

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11
Q

market share

A

total sales revenue of the company/total sales revenue of the market x 100

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12
Q

market growth

A

difference in total sales revinue of the market / original sales revenue of the market x100

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13
Q

index numbers

A

new value/old value x 100

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14
Q

percentage change

A

new number-original/originalx100

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15
Q

PED

A

percentage change in demand/ percentage change in price

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16
Q

YED

A

percentage change in demand/ percentage change in income

17
Q

cost plus pricing what u multiply by

A

1.1 - mark up is 10%
1.2- mark up is 20%
1.3 mark up is 30%

18
Q

Labour turnover

A

number of employees leaving during a period/ average number employed during a period x 100

19
Q

labour retention

A

number of staff staying/ average number of staff in a period of time x 100

20
Q

Absenteeism

A

number of staff absent in a year/ total number of staff days that should have been worked x 100

21
Q

current ratio

A

current assets/ current liabilities

22
Q

acid test

A

current assets - stock/ current liabilities

23
Q

exchange rates (example)

A

expressed as a ratio eg
£1=$1.50
£1x1.5 = $1.5
£1/1.5=£1

24
Q

ARR

A

investment - net return
divide by number of years
divide that by initial investment
times by 100

25
Q

Capacity utilisation

A

actual output/maximum possible output X100

26
Q

NPV

A

1- net cash flow for each year x discount factor
2. add em up

27
Q

Payback

A

amount left to pay/net cash flow of year x 100

Buisness calculations 💗 (3 decks)

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