theme 3 formulas Flashcards
capital employed
total equity + non current liabilities
gearing ratio
non current liabilities / capital employed X100
ROCE ratio
operating profit / capital employed X100
labour productivity
output per time period / no of workers or hours worked
labour turnover
no of employees leaving / number of original employees X100
absenteeism
no work days lost through absence / total possible days worked X100
labour retention
staff not leaving \ total staff X100
float cpa
LFT - duration- EST
net gain
emv - investment
emv
probability of outcome X figure
present value
net cash flow X discount factor
npv
total pvs + cost of investment
average rate of return
aar / initial investment X100
average annual return
( initial investment + ncf ) / no of years
payback
money left / ncf in year of payback X12
