| Hint | Answer | % Correct |
|---|---|---|
| Selling price per unit X Number of units sold | Revenue | 91%
|
| Total Revenue - Total Costs | Profit | 90%
|
| Fixed Costs + Variable Costs | Total Costs | 83%
|
| Revenue - Cost of Sales | Gross Profit | 72%
|
| Gross Profit - Operating Expenses | Operating Profit | 66%
|
| Gross Profit --------------- X 100 Revenue | Gross Profit Margin % | 60%
|
| Sales of 1 Product --------------------------- X 100 Total Sales in Market | Market Share % | 58%
|
| Operating Profit --------------------- X 100 Revenue | Operating Profit Margin % | 57%
|
| Variable cost per unit X Number of units sold | Variable Costs | 57%
|
| Change in Size of Market over a Period ------------------------------------------------- X 100 Original Size of the Market | Market Growth % | 52%
|
| Selling Price - Variable Cost per Unit | Contribution per Unit | 51%
|
| Current Assets ------------------- Current Liabilities | Current Ratio | 49%
|
| Output Over a Time Period ---------------------------------- X 100 Number of Employees | Labour Productivity | 49%
|
| Non-Current Liabilities --------------------------------------------- X 100 Total Equity + Non Current Liabilities | Gearing % | 48%
|
| Actual Output --------------------------------- X 100 Maximum Possible Output | Capacity Utilisation % | 47%
|
| Actual Level of Output - Break Even Level of Output | Margin of Safety | 47%
|
| Budgeted Figure - Actual Figure | Variance | 47%
|
| Number of Issued Shares X Current Share Price | Market Capitalisation | 46%
|
| Operating Profit + Profit from Other Activities - Net Finance Costs - Tax | Profit for Year | 44%
|
| Average Annual Return ----------------------------- X 100 Initial Cost of Project | Average Rate of Return % | 43%
|
| Number of Staff Leaving ------------------------------- X 100 Number of Employees | Labour Turnover % | 43%
|
| Operating Profit ---------------------------------------------- X 100 Total Equity + Non-Current Liabilities | Return on Capital Employed % | 43%
|
| Contribution per Unit X Units Sold | Total Contribution | 43%
|
| Expected Value - Initial Cost of Decision | Net Gain | 42%
|
| Profit for Year ------------------ X 100 Revenue | Profit for Year Margin % | 40%
|
| Payables ------------- X 365 Cost of Sales | Payable Days | 40%
|
| Profit from Investment ----------------------------- X 100 Cost of the Investment | Return on Investment % | 39%
|
| Total Costs -------------- Number of Units of Output | Unit Cost | 38%
|
| Fixed Costs ------------------------- Contribution per Unit | Break Even Output | 36%
|
| Cost of Sales ------------------------------- Average Inventories Held | Inventory Turnover | 35%
|
| Receivables ---------------- X 365 Revenue | Receivables Days | 31%
|
| Sales Revenue - Cost of brought-in Goods and Services | Added Value | 29%
|
| Labour Costs ----------------- Units of Output | Labour Cost per Unit | 29%
|
| Number of Remaining Employees ----------------------------------------- X 100 Original Number of Employees | Employee Retention Rate % | 26%
|
| (Payoff A X Probability A) + (Payoff B X Probability B) | Expected Value of Decision | 13%
|