Theme 3 Formulas Flashcards
1
Q
Total capital employed
A
Total equity + non-current liabilities
2
Q
Gearing ratio
A
(Non-current liabilities/total capital employed) x 100
3
Q
Return on capital employed
A
(Operating profit/total capital employed) x 100
4
Q
Absenteeism rate %
A
(Total number absent per period/average number employed per period) x 100
5
Q
Labour turnover
A
(total number of employees leaving per period/average number of employees per period) x 100
6
Q
Labour retention rate
A
(Total number of employees remaining per period/average number of employees per period) x 100
7
Q
Average annual profit
A
(Total returns - investment cost)/project life
8
Q
Average rate of return
A
(Average annual profit/investment cost) x 100
9
Q
Net present value
A
Total discounted returns - investment cost
