EQUATIONS Flashcards Preview

AQA A level Business > EQUATIONS > Flashcards

Flashcards in EQUATIONS Deck (23)
Loading flashcards...
1

Market Capitalisation

Number of Shares Issued

X

Share Price

2

Market Share

Sales of Business / Total Sales in Market X 100

3

Price Elasticicity of Demand

% Change in Quantity Demanded / % Change in Price

4

Labour Productivity

5

Capacity Utilisation

Output in a given time period / Maximum possible output

X 100

6

Contribution per unit

Selling Price - Variable Costs per Unit

7

Break Even

Fixed Costs / Contribution

8

Margin of Safety

Actual Level of Output - Breakeven Level of Output

9

Gross Profit Margin

Gross Profit / Revenue X 100

10

Operating Profit Margin

Operating Profit / Revenue X 100

11

ROCE

Net Profit / Capital Employed X 100

12

Labour Turnover

13

Employee Retention Rate

Number of employees at end of period - number of leavers

(divided by)

Number of employees at end of period

14

Current Ratio

Current Assets / Current Liabilities

15

Gearing

Non-current liabilities

(divided by)

Total Equity + Non-current liabilities

16

Payables Days

Payables / Cost of Sales X 365

17

Recievables Days

Recievables / Revenue X 365

18

Inventory Turnover

Cost of Goods Sold / Average Inventories Held

19

Average Rate of Return

Net return from project / initial investment x 100

20

Float

LFT - (Duration - EST)

21

Dividend per Share

Total Dividends / Number of Issued Shares

22

Dividend Yield

Dividend Per Share / Market Share Price X 100

23

Income Elasticity of Demand

% change in quantity demanded / % change in income