LOSS ACCOUNT Sales have increased over the years‚ but the rate of this increase is not steady. The highest sales point was in 2006. Cost of sales and expenses with the exception of other expenses have increased at a steady rate. Other operating expenses have fluctuated over the years; the lowest point was in the first year with the highest being in 2006. Finance cost seems to have reached a peak in 2006 and the fallen by 2008. Net Profit after Tax follows a similar pattern to sales. CC3 CONSOLIDATED
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3 Cost-Volume-Profit Analysis Learning Objectives 1. Explain the features of cost-volumeprofit (CVP) analysis 2. Determine the breakeven point and output level needed to achieve a target operating income 3. Understand how income taxes affect CVP analysis 4. Explain how managers use CVP analysis in decision making 5. Explain how sensitivity analysis helps managers cope with uncertainty 6. Use CVP analysis to plan variable and fixed costs 7. Apply CVP analysis to a company producing multiple
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Thus‚ monetary policy constitutes a more pertinent macroeconomic instrument to control spiralling inflation. 1. INTRODUCTION Malaysia’s economic performance was impressive in the late 1980s as well as the early 1990s with a real growth averaging 8% per annum. This sustained economic growth phenomenon was primarily due to expansionary monetary and fiscal policies‚ compounded by an influx of foreign direct investment (FDI). However‚ growth halted when the Malaysian economy succumbed to the financial
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Number: 272040201 Level: 400 Question: DISCUSS HOW CRIME CAN BE REDUCE IN THE SOCIETY Answer: Introduction In Sociology‚ crime is identified as a deviant behavior. It is deviant in that it goes against accepted or written rules and laws that guide a society. All deviant behavior isn’t a crime. A crime occurs when someone breaks the law by an overt act‚ omission or neglect that can result in punishment. A person who has violated a law‚ or has breached a rule‚
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Business Law 110 Capacity and Legality Question and Problems 1. In the United States the idea of an “age of majority” for granted; the only question is whether it should be 18‚ 19‚ or 21. Though in Great Britain there is no age at which a young person acquires the legal capacity to enter into a contract. British courts will not enforce contracts with immature minors. However‚ they make the decision of whether a person is too immature to enter into contract on a case-by-case basis. If the
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We’ve analyzed our potential suppliers for each gauge‚ taking into account their capacity‚ cost of production for each plant‚ and transportation costs (The model and our objective function can be found in the appendix.) Our goal was to allocate spinning production (at Filatoi Riuniti and six local mills) in a manner that would minimize overall costs‚ while meeting the demand and operating within the capacity constraint of each plant. Given the output of our optimization model‚ we should be outsourcing
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ca CAPACITY AND DEMAND MANAGEMENT Capacity can be defined as ‘the maximum level of value added activity over a period of time that the service process can achieve under normal operating conditions’. (Johnston and Clark‚ 2001) The essential task of capacity management is to look at the current performance of a service identify any bottle necks‚ understand the workload places on it and the underlying business drivers that may affects future traffic. The next task is to access the workload growth
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Carrying Capacity 1. The carrying capacity is the size of a population that can live indefinitely using the resources available where that population lives 2. For example‚ consider an island onto which is dropped a colony of rabbits. As long as there is an adequate supply of food and water‚ the rabbits will not only survive but they will reproduce and the colony will get larger. 3. The rabbit population can continue to grow as long as food and water are adequate. However‚ if at some point‚ there
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How do sharks reduce drag? And what are the engineering applications? There are three types of drag present on the shark during locomotion. The first type of drag is known as frictional drag‚ which is the greatest element of drags in the shark. This is arises due to the friction created between the skin and the boundary layer and can be reduced with a condition that the boundary layer maintains a turbulent flow. The second type of drag is pressure drag‚ which causes by water deflecting off the moving
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Australia holds an estimated 31% of uranium resources known to man and last year exported almost 6000 tonnes‚ making it the worlds third largest producer of uranium. The massive amount of uranium being mined in Australia can however have a disastrous effect on the local environment and people. The large amount of nuclear waste created in the mining process is a major issue for the uranium mining industry as there are few viable options to safely dispose of the toxic waste. I hypothesise that a new
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