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