Formulas Flashcards
1
Q
Revenue
A
Revenue x selling price
2
Q
Profit (2)
A
Revenue - total costs
Total contribution - FC
3
Q
Market growth
A
Change in size / original size x 100
4
Q
Labour productivity
A
Output / number of employees
5
Q
Variance
A
Budgeted figure - actual figure
6
Q
Contribution per unit
A
Sp - vc per unit
7
Q
Break even
A
Fc / contribution
8
Q
Return on capital employed
A
Operating profit / equity + non current liabilities
9
Q
Gearing
A
Non current liabilities / equity + non current liabilities
10
Q
ARR
A
Average yearly profit / initial costs x 100
