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40 Cards in this Set
- Front
- Back
- 3rd side (hint)
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Market Share |
Sales if total market held by one product or company ------------------------------ X100 Total market sales |
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Market Growth |
Change in size of market -------------------------- X100 The original size of market |
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Sales growth
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Change in sales of the business --------------------------- X100 Original sales of Business
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Profit |
Total Revenue – Total Costs |
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Profit |
Total Contributions – Fixed costs |
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Total Revenue |
Selling Price X Number Sold |
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Total costs |
Fixed Costs + Variable Costs |
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Contribution Per Unit |
Selling price per unit – Variable cost per unit |
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Total contribution |
Contribution Per unit X Number of units sold |
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Breakeven occurs when: |
Total Revenue = Total Costs |
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Breakeven Output (units) |
Fixed Costs(£) ----------------------- X100 Contribution Per unit (£) |
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Margin of Safety |
Current output — Breakeven Output |
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Total Variable costs |
Variable Cost per unit X Number of units sold |
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Added Value |
Selling price – Cost of bought in Goods/Services |
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Gross Profit |
Sales Revenue – Variable Costs (cost of sales) |
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Operating Profit |
Sales Revenue – Variable costs – Fixed Costs |
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Gross Profit Margin (%) |
Gross Profit ------------------ X100 Sales Revenue |
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Operating Profit Margin (%) |
Operating Profit ------------------------ X100 Sales Revenue |
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Return on Capital Employed (ROCE) (%) |
Return on Investment (£) ------------------------------------ X100 Cost of Investment (£) |
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Return on investment (%) |
Net Profit ----------------------- X100 Capital Invested |
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Labour Turnover (%) |
Number of leavers Per year ------------------------------ X100 Average number of Employees per year |
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Labour Productivity (Output per Employee) |
Total Value of Output ------------------------- X100 Total number of Employees |
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Labour Absenteeism (%) |
Average number of staff absent on one day ------------------------------------- X100 Total number of Staff |
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Capacity Utilisation (%) |
Current Output ---------------------------- X100 Maximum Output |
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Cost per Unit |
Total costs ----------------- Output |
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Labour Cost per Unit |
Labour Costs ---------------------------- X100 Total Output (units) |
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Price Elasticity of Demand (PED) |
% Change in Quantity Demanded --------------------------------- % Change in Price |
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Market Capitalisation of a Business |
Number of issued Shares X Current Share Price |
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Re-order Quantity |
Lead time (Days) X Average daily usage |
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Re-order Level |
Re-order Quantity + Minimum Inventory Level |
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Profit for the year |
(Operating Profit + Profit from other Activities) – (Net Finance Costs + Tax) |
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Variance |
Difference between an actual and budgeted figure |
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Employee Retention rate (%) |
No. Employees at end of period – number of leavers ---------------------------------------- X100 No. Employees at end of period |
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Employee Cost as a Percentage of Turnover |
Employee Costs -------------------------- X100 Sales Turnover |
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Return on Capital Employed (%) |
Operating Profit --------------------------------------- X100 Total Equity + Non-Current liabilities |
*Where Total Equity + Non-Current Liabilities is the same as Capital Employed* |
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Current Ratio |
Current Assets -------------------------- Current Liabilities |
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Gearing (%) |
Non-Current Liabilities --------------------------------------- X100 Total Equity + Non-Current Liabilities |
*Where Total Equity + Non-Current Liabilities is the same as Capital Employed* |
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Payables Days |
Payables ---------------------- X365 Cost of Sales |
*Where Payables is the same as Creditors* |
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Receivables Days |
Receivables ---------------------- X365 Sales Revenue |
*Where Receivables is the same as Debtors* |
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Inventory Turnover |
Cost of Goods Sold ------------------------------------- X100 Average Inventories held |
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