Formulas Flashcards by Peter Fielding | Brainscape

Q

How to calculate total float?

A

Lastest finish time - duration - earliest start time

LFT - duration - EST

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Q

How to calculate free float?

A

EST (next activity) - duration - EST

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Q

What is the formula for PERT analysis?

A

Optimistic time + 4 x likely time + pessimistic time / 6

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Q

What is the formula for productivity?

A

Total output/total input

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Q

What is the formula for labour productivity?

A

Outputs/average no. of employees

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Q

What is the formula for capacity utilization?

A

(Actual level of output/maximum possible output)*100

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Q

How do you calculate average stock level?

A

Maximum stock level + minimum stock level / 2

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Q

What is the formula for wastage rates?

A

No. of rejects/total produced * 100

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Q

Formula for ARR

A

(Total net profit / Number of years) / Initial cost *100

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Q

Formula for Net Present Value (NPC)

A

Revenue x inflation for year

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Q

Formula for Price Elasticity of Demand

A

% change in quantity demand / % change in price

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Q

Formula for working capital

A

Current assets - current liabilities

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Q

Formula for current ratio

Liquidity ratio

A

Current assets / current liabilities

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Q

Formula for acid test ratio

Liquidity ratio

A

(Current assets - stock) / current liabilities

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Q

Formula for creditor days

Liquidity and efficiency ratio

A

Trade payables / cost of sales x 365

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Q

Formula for debtor days

Liquidity and efficiency ratio

A

Trade debtors / revenue x 365

Q

Formula for gross profit margin

Profitably ratio

A

Gross profit / sales revenue x 100

Q

Formula for net profit margin

Profitably ratio

A

Net profit (before tax) / sales revenue x 100

Q

Formula for Return On Capital Employed (ROCE)

Profitably ratio

A

Operating profit / capital employed x 100

Q

Formula for return on equity

Profitably ratio

A

Net profit / equity x 100

Q

Formula for non current assets turnover

Efficiency/activity ratio

A

Revenue / non current assets

Q

Formula for stock turnover

Efficiency/activity ratio

A

Cost of sales / average stock held

Q

Formula for gearing ratio

Efficiency/activity ratio

A

Long term liabilities/ capital employed

Q

Formula for interest cover

Efficiency/activity ratio

A

Operating profit / interest payable

Q

Formula for dividend per share

Shareholder ratio

A

Total dividend paid / number of ordinary shares

Q

Formula for dividend yield

Shareholder ratio

A

Dividend per share / share price x 100

Q

Formula for earning per share

Shareholder ratio

A

Profit for year / number of shares

Q

Formula for price earning ratio

Shareholder ratio

A

Market price of shares / earning per share

Q

Formula for dividend cover

Shareholder ratio

A

Profit after tax / dividends