Studied by 0 peopleRevenue
Total sales x selling price
Total costs
Fixed costs + Variable costs
Profit
Total revenue-Total costs
Market capitalisation
Number of issued shares x current share price
Net gain
Expected value - initial cost of decision
Market growth
change in size of market / original size x 100
Market share
Sales of one business/ total sales in the market x100
Labour productivity
Output per time period / number of employees
Unit cost
Total costs / output
Capacity utilisation
Actual level of output / maximum possible output x 100
Return on Investment (ROI)
Profit of investment/cost of investment x100
Gross Profit
Revenue - cost of sales
operating profit
Gross Profit - Expenses
Profit for the year
Operating profit + other profit - net finance costs - tax
Gross Profit Margin
Gross profit / revenue x 100
Operating Profit Margin
Operating profit / revenue x 100
Profit for the year margin
Profit of the year/revenue × 100
Variance
budgeted figure - actual figure
Contribution per unit
Selling price - variable cost per unit
Total contribution
Total revenue - total variable costs
Break even output
Fixed costs / contribution per unit
Margin of safety
Actual level of output - Breakeven level of output
Labour turnover
(Number of staff leaving / average number of staff employed) x 100
Labour cost per unit
Labour costs / units of output
ROCE
operating profit / total equity + non current liabilities x 100
Current Ratio
current assets/current liabilities
Gearing
Non-current liabilities / Total Equity + Non-current liabilities x 100
Payable days
(Payables / cost of sales) x 365
Receivables
Receivables / revenue x 365
Inventory Turnover
cost of sales/average inventory
Average rate of return
Average annual profit / Cost of investment x 100
Note
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