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Contribution per unit
selling price per unit - variable cost per unit
Variance
Actual-budget
Acid test ratio
(Current Assets - Stock) / Current Liabilities
Productivity (labour)
Output per period (units) / Number of employees
Capacity utilisation
Actual level of output / maximum possible output x 100
ARR% (Accounting Rate of Return)
(Net return from project£/num of years)/intial cost of projects * 100
Gearing%
Non-current liabilities /capital employed x 100
ROCE (Return on capital employed)
Operating profit / capital employed x 100
Note 
Flashcard (63)