PED
% change in quantity demanded
_________________________
% change in price
YED
% change in quantity demanded
___________________________
% change in income
3 month moving average (£)
previous month + current month+ next month
___________________________
3
Budget variance (£)
budgeted - actual
working capital (£)
current assets- current liabilities
capital employed (£)
shareholders’ funds+ non-current liabilities
shareholders’ funds (£)
shareholders’ capital + retained profits+ reserves
depreciation (£)
historical cost-residual value
_______________________________
useful life of asset
balance sheet
total assets-total liabilities (must equal shareholders’ funds)
ROCE (%)
net profit before tax
_______________________ x 100
capital employed
current ratio ( _: 1)
current assets
____________________
current liabilities
acid test (_:1)
current assets- stock
______________________________
current liabilities
gearing (%)
non-current liabilities
________________________ x100
capital employed
ARR
total profit/number of years
________________________x100
initial cost
