Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
29 Cards in this Set
- Front
- Back
Revenue |
Selling price x number of units sold |
|
Market cap |
Current price of shares x selling price of shares |
|
Market growth % |
Change in size of market / original size |
|
Sales of one product |
Total sales in market |
|
Added value |
Sales - cost of brought in goods |
|
Labour productivity |
Output over a time period / number of employees |
|
Average costs |
Total costs / number of units |
|
Average costs |
Total costs / number of units |
|
Capacity utilisation |
Actual output / maximum possible output x 100 |
|
Roi |
Profit from investment / cost of investment x 100 |
|
Profit from opps |
Gross profit - operating expenses |
|
Gross profit |
Revenue - cost of sales |
|
Profit for year matgin |
Profit for year / revenue x 100 |
|
Variance |
Budgeted - actual |
|
Contribution per unit |
Selling price - variable costs |
|
Break even |
Fixed costs / contribution |
|
Labour turnovet |
Staff leaving / employees staying |
|
Labour costs per unit |
Labour costs / units of output |
|
Current ratio |
Current assets / current liabilities |
|
Current ratio |
Current assets / current liabilities |
|
Gearing % |
Non current liabilities / (total equity +non current liabilities) x 100 |
|
Current ratio |
Current assets / current liabilities |
|
Gearing % |
Non current liabilities / (total equity +non current liabilities) x 100 |
|
Inventory turnover |
Cost of sales / average inventories held |
|
Arr |
Average anual return / (initial cost of project ) x100 |
|
Payables days |
Payables / cost of sales x365 |
|
Receivables |
Receivables / revenue x 100 |
|
Employee costs as a percentage of turnover |
Employee costs / turnover x 100 |
|
Net gain |
Expected value - initial cost of decision |