Formulas Flashcards
Gross profit margin
Gross profit
—————- X100
Turnover
Gross profit
Turnover - cost of sales
Net profit
Gross profit - overheads
Net profit margin
Net profit
————– X100
Turnover
Return on capital
Net profit
—————X100
Capital
Labour productivity
Total output(per period of time)
————————–——————-
Average no. Of employees(per period of time)
Absenteeism
No. Of staff absent on a day
—————————— X100
Total no. Of staff employed
Absenteeism 2
Total number of staff absence days over the year
—————————— X100
Total number of staff days that should have been worked
Labour turnover
Number of staff leaving over a period of time
———————————X100
Average number of staff in post during period
Health and safety
No. Of working days lost for health reasons per time period
—————————–X100
Total no. Of workers