Non-financial performance data

Question 1

Unit costs

Answer 1

Total costs / Number of units of output

Question 2

Labour productivity

Answer 2

Output over a time period / Number of employees

Question 3

Capacity utilisation

Answer 3

Actual output / Maximum possible output x 100

Question 4

Break-even output

Answer 4

Fixed costs / Selling price - Variable cost per unit

Question 5

Labour turnover

Answer 5

Number of staff leaving / Number of staff employed by the business x 100

Question 6

Labour cost per unit

Answer 6

Labour costs / Units of output

Question 7

Employee retention rate

Answer 7

Number of employees who remained with the business for the whole period of time / Number of employees at start of the time period x 100

Question 8

Market share

Answer 8

Sales of one business / Total sales in the market x 100

Question 9

Employee costs as a percentage of turnover

Answer 9

Employee costs / Turnover x 100

Question 10

Market growth

Answer 10

Change in the size of the market over a period / Original size of the market x 100