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Business Formulas > Formulas > Flashcards

Formulas Flashcards

1
Q

Gearing

A

Total debt/total equities

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2
Q

Capacity utilsation

A

Current output/max output x100

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3
Q

Employee retention rate

A

Number of leavers/number of employees at end of period x100

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4
Q

Current ratio

A

Current assets/current liabilities (how well a company may be able to meet its short-term debt)

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5
Q

Varience

A

Actual-budgeted finance

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6
Q

Labour turnover

A

Number of leavers/average number of employee per year

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7
Q

Labour productivity

A

Output per period / total number of employees

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8
Q

Operating profit

A

gross profit - other operating costs

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9
Q

Break even(3 different equations)

A

TR=TC
Fixed costs / Contribution per unit

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10
Q

Break even output(units)

A

Fixed costs/contribution per unit

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11
Q

Margin of safety

A

Current output-break even output

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12
Q

Added value

A

Selling price-cost price

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13
Q

Contribution per unit

A

Selling price per unit - variable cost per unit
(profit made on individual products)

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14
Q

Gross profit

A

Sales revenue-variable cost

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15
Q

Current ratio

A

Current assets/current liablities

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16
Q

Return on capital employed

A

Return on investment/cost of investment

17
Q

Return on investment

A

Net profit/capital employedx100

18
Q

Market share

A

Sales/total market share

19
Q

Price elasticity of demand(PED)

A

% Change in quantity demanded / % Change in price

20
Q

Income Elasticity of demand(YED)

A

% Change in quantity demanded / % Change in income

21
Q

Net cash flow

A

Total inflows - Total outflows

22
Q

Sales volume

A

Total number of units sold over a period of time

23
Q

Sales revenue

A

Number of units sold X Selling price

24
Q

Total variable costs

A

Number of units sold X Variable cost per unit

25
Q

Total costs

A

Fixed costs + Variable costs

26
Q

Total contribution

A

Contribution per unit X Number of units sold

27
Q

Net Profit

A

Operating Profit - (Net Interest + Exceptional Costs)

Business Formulas (1 decks)

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