$1‚546 / 329 $1‚485 / 316 $1‚697 / 361 $4.70 $4.70 $4.70 3. Intra-company usage Commercial usage (March) Total hours 205 hours 138 hours 343 hours 205 * $400 = $82‚000 138 * $800 = $110‚400 Contribution Margin Income Statement Intra-comp sales $82‚000 Commercial sales $110‚400 Total Revenue $192‚400 Less Variable costs Operations hourly wage ($24*343) $8‚232
Premium Variable cost Costs Management accounting
needed to break even is as follows: (205 * 400 + x *800) -28.7 * (205+x) – 212939=0 82000 + 800x - 5884 - 28.7x - 212939=0 X = 212939 – 82000 + 5884 = 177.39 800-28.7 SDS needs to serve roughly 178 commercial hours to break even. What if analysis: if commercial price is increased to $1000‚ the demand reduces 30%. The resulting effect on net income will be: X = 138 * (1-0.3) = 97 (205 * 400 + 97 * 1000) – 28.7 – (205+97) – 212939 = ($42
Premium Variable cost Cost Costs
0124-4017119‚4015073 cnaveen@adasoftindia.com‚ contact@adasoftindia.com www.adasoftindia.com F-15‚ First Floor‚ Sector 8‚ Noida‚ UP – 201301 Tel: 0120 4681100 Fax: 0120 4681166 http://www.accessfinancial.ch Hoechst House First Floor Nariman Point Mumbai 400 021 Tel : 022 2287 0122 Fax : 022 2204 0602 Toovey.abraham@swiss.com Power and Automation Technologies ABB Ltd Affolternstrasse‚ 44 PO Box 8131 CH-8050 Zürich 6500 Adasoft (India) Private Ltd. Mr. Jorg Nyffenegger (CEO) Contact person:
Premium Board of directors Managing director Mumbai
services 2.) VARIABLE EXPENSES: COST/HOUR JAN. FEB. MAR. Power: 4.7 4.7 4.7 Operations (hourly personnel): 24 24 24 TOTAL: 28.7 28.7 28.7 3.) CONTRIBUTION MARGIN INCOME STATEMENT SALES/REVENUE Intracompany: 205 hrs * $400/hr = $82‚000 Commercial: 138 hrs * $800/hr = $110‚400 Total: 343 hrs $192‚400 VARIABLE EXPENSES Power: $4.7/hr * 343 hrs = $1‚612.10 Operations (hourly personnel): $24/hr * 343 hrs = $8‚232.00 Total: $9‚844.10
Premium Variable cost Management accounting Costs
ACCOUNT Sales | 880 426 | | (Return inwards) | -18 400 | | Net Sales | 862 026 | 862 026 | Cost of Sales: | | | Opening stock | 102 994 | | Purchases | 419 211 | | Carriage inwards | 1 452 | | (Closing stock) | -111 317 | | COGS | 412 340 | | Gross profit | | 449 686 | Less expenses: | | | Interest | 3200 | | Rent‚ rate and ins. | 17 042 | | Discount allowed | 3 415 | | Directors’ rem. | 88 400 | | Depreciation | 59 300 | | Wages and
Premium Generally Accepted Accounting Principles Balance sheet Revenue
17-24 Bins 25-27 Total Per hour per bin 250 250 400 Total bbl p/hr 4‚000 2‚000 1‚200 7‚200 Total lbs p/hr 400‚000 200‚000 120‚000 720‚000 Destoning Units bbl/unit/hr Total bbl p/hr 3 1‚500 4‚500 Dechaffing Units bbl/unit/hr Total bbl p/hr 3 1‚500 4‚500 Drying Units Total Bulk bbl/hr Total Bagged bbl p/hr Total bbl p/hr 3 600 450 1‚050 Separation Units bbl/unit/hr Total bbl p/hr 3 400 1‚200 2. The maximum long-term achievable
Premium Capacity utilization Time
COMPREHENSIVE PROBLEM 1 SUSQUEHANNA EQUIPMENT RENTALS Susquehanna Equipment Rentals A mini-practice set illustrating the complete accounting cycle for a service-type business. Includes computation of income taxes expense (as a percentage of income before taxes) and an evaluation of solvency. Can be done as a group assignment. 5 to 6 hours Strong © The McGraw-Hill Companies‚ Inc.‚ 2010 CP1-Desc. 5 to 6 hours‚ Strong COMPREHENSIVE PROBLEM 1 SUSQUEHANNA EQUIPMENT RENTALS General Journal
Premium Balance sheet Generally Accepted Accounting Principles Accounts receivable
De Leon‚ Mary Joy P. #10 January 7‚ 2014 BSA 3-14 ACCO 3116 Prof. Flora Briones Chapter 20 SUBSTANTIVE TESTS OF TRANSACTIONS AND BALANCES 1. What is a cutoff bank statement? How is it used by the auditor? Cut off bank statement is the statement of transactions occurred for the 7 to 14 consequent days from the closing date of financial statement like Dec 31 provided by banks. It is used by the auditors to check the accuracy of checks outstanding and deposits in transit in accounting
Premium Balance sheet
perpetual inventory system‚ what would be the cost of its ending inventory? May 1 - purchased 380 units at $15 each - $5‚700 May 5 - purchased 270 units at $17 each - $4‚590 (average cost $10‚290/650 units = $15.83 each) May 10 – sold 400 units at $50 each (COGS 400 x $15.83 = $6‚332; ending inventory 250 units $3‚958 May 20 – purchased 300 units at $22 each - $6‚600 (average cost
Premium
ก็คือปัจจัยที่จะส่งผลให้ราคาหุ้นมีการเปลี่ยนแปลงไปในทางที่ดี กว่าหรือแย่กว่าตลาดนั่นเอง โดยทั่วไปก็มักจะได้แก่ 1. ขนาดของบริษัท 2. ความผันผวนของรายได้ของธุรกิจ 3. อัตราการกู้ยืมของบริษัท Liquidation Stock Price และ Going Concern Stock Price ตัวอย่าง บริษัทมีหนี้สิน 400 ล้าน มีส่วนของผู้ถือหุ้น 100 ล้าน ขอให้เพื่อนๆทราบว่า ต้นทุนของเงินประเภทก่อหนี้ เรียกว่า Cost of Debt ใช้ชื่อย่อว่า Kd ในกรณีนี้สมมติว่าเท่ากับ 10 % และต้นทุนของเงินที่ได้จากผู้ถือหุ้น เรียกว่า Cost of Equity ใช้ชื่อย่อว่า Ke ในกรณีนี้สมมุติว่าเท่ากับ
Premium Weighted average cost of capital Stock market Generally Accepted Accounting Principles