year 13 feb mock calculations Flashcards
PED
% Change in quantity demanded / % change in price
YED
% Change in quantity demanded / % change in income
Capital employed
total equity + non total liabilities
Gearing
( non current liabilities / capital employed ) X 100
ARR
(((total return - inital cost) / number of years ) / initial cost ) x 100
NPV
Net profit x discount factor = NPV.
- Add each NPV of each year and - the initial cost
Net cash flow
Total inflows - total outflows
Contribution per unit
Selling price per unit - variable cost per unit
Total contribution
Total revenue - total variable costs
Gross profit margin
(gross profit / sales revenue) X 100
Operating profit
(operating profit / sales revenue) X 100
Profit of the year
(profit for the yar / sales revenue) X 100
Labour turnover
( total number staff leaving / average number of total staff ) x 100
Average number of total staff
( no. of staff at beginning of period + no. of staff at end of period ) / 2
Retention rates
Total number of staff who worked at a business for the whole period of time / total number of staff at the beginning of the period of time x 100
