Studied by 0 people
payback
amount remaining to recover/ amount recovered in following year x 12
average rate of return
average annual profit/ assets initial cost x 100
discounted cash flow
net cash flow x discount factor
return on capital employed ROCE
operating profit/ capital employed x 100
gearing ratio
non-current liabilities / total equity + non current liabilities x 100
capital employed
total assets - current liabilities OR total equity + non current liabilities
labour productivity
total output per time/ number of employees per time
labour turnover
number of staff leaving in a time/ avg number of staff
labour retention
avg number of staff employeed for 1 yr /avg number of staff
absenteeism
number of staff absent for time/ total number of employees
Note 
Flashcard (63)