ARR (%)=
average annual return
—————————– X 100
initial investment
Gearing (%)=
non current liabilities
—————————- X100
capital employed
ROCE (%)=
operating profit
———————– X 100
capital employed
labour productivity=
output over period
no. of employees
labour turnover (%)=
no. of staff leaving per period
—————————X100
average no. of staff employed over period
labour retention (%)=
no. employees remaining per period
—————————- X 100
average no. employees over period
absenteeism (%)=
no. staff absent over period
———————————— X100
average no. employees over period
capital employed=
total equity + non-current liabilities
total equity=
assets - liabilities