Formulas Flashcards
as
Added value
selling price- cost of raw materials
Market share
sales of business/sales of industry x 100
Market capitalization
current share price x total shares issued
Labour productivity
total output per time period /total number of employees
Capital productivity
total output per time period /total value of capital employed
Labour turnover
no.of employees leaving in 1 year/total no.of employees x 100
Absenteeism
no.of staff absent/total no.of staff x 100
Pie chart
value of one section/total value of all sections x 360
Mean or Average
sum of results/no.of results
Odd median
no.of values+1/2
Even median
no.of values/2
Range
highest value-lowest value
Total cost
total variable cost+total fixed cost
Productivity
output/input
Total variable cost
variable fixed cost per unit x no.of units produced
Total contribution
contribution per unit x no.of units
Total revenue
selling price x units sold
Contribution per unit
selling price- direct variable cost
Break even level of output
Fixed cost / contribution per unit
Profit
Total revenue-total cost
or
total contribution-fixed costs
Margin of safety
Current output -break even out put
or
maximum output -break even out put
Sales revenue
units sold x selling price
Net profit
gross profit-overheads
Capacity utilization
current output level/maximum output level x 100
