Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

BUSINESS A-LEVEL > KEY FORMULAS YEAR 2 > Flashcards

KEY FORMULAS YEAR 2 Flashcards

1
Q

what is 3 year moving total?

A

3 years sales total ÷ 3

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

what is 4 year moving total?

A

4 years sales total (e.g. 2006 sales+ 2007+2008+2009)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

what is 8 year moving total?

A

4 year sales total(1) + 4 year sales total (2)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

what is 4 year centred moving average?

A

8 year moving total ÷ 8

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

what is cyclical variation?
(yearly patterns)

A

actual sales - trend

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

what is seasonal variation?
(quarterly patterns)

A

actual sales - trend

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

what is random variation?
(no pattern)

A

actual sales - trend

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

what is average variation?

A

variations total ÷ no. of variations

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

what is payback period?

A

full years + remaining amount required ÷ net cash flow of that year ×12

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

what is average rate of return? (ARR)

A

average annual net profit per year ÷ cost of investment (capital outlay) ×100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

what is net present value?

A

net cash flow × discount factor (for all years) - cost of investment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

what are net assets?

A

total assets (non-current + current assets) - total liabilities (non-current + current liabilities)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

what is expected monetary value?

A

Outcome A (probability of success being high × expected profit value) +/- Outcome B (probability of success being low × expected profit value )

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

what is latest finishing line?

A

LFT at node - duration to finish previous task

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

what is total float time?

A

LFT of activity - EST of activity - duration

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

what is free float time?

A

EST start of next task - EST of this task - duration

17
Q

what is ROCE?

A

operating profit ÷ capital employed ×100

18
Q

what is gearing?

A

non current liabilities ÷ capital employed × 100

19
Q

what is capital employed?

A

total equity + non-current liabilities

20
Q

what is total equity?

A

shareholders fund + retained profits

21
Q

what is working capital?

A

current assets - current liabilities

BUSINESS A-LEVEL (8 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions