what is the formula for operating profit?
GP-expenses
before interest and tax
what is the formula for labour productivity?
(ouput/number of workers)
what is the formula for absenteeism?
(number of days lost / possible number of days worked) x 100
what is the formula for a current ratio?
current assets/ current liabilities
what is the formula for the acid test ratio?
(current assets-inventory) / current liabilities
what is the ROCE ratio?
(operating profit/capital employed) x 100
5% + is good
what is the formula for labour turnover?
(number of employees that left / average number of employees ) x 100
what is the formula for gearing ratio?
(non current liabilities/ capital employed) x 100
what is the formula for profit margins?
(G/N/O profit / sales revenue) x 100
how do you calculate payback?
the return of each year until roi , as well as the months required if needed
what is the formula for average rate of return?
(((total inflows-outflow) / number of years )) / cost of project) x 100)
over 5 % is good
how do you work out NPV?
- times all inflows by the discount
- add all present inflows
- minus outflows from inflows
what is the formula for the CPA float?
LFT-EST-duration
what is the formula for capital employed?
Total Assets minus Current Liabilities
what is the formula for labour retention?
(number of staff remaining/ average number of staff) x 100
what is the formula for break even?
fixed costs / contribution
what is the formula for contribution?
selling price per unit - variable cost per unit
