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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Polysar Limited. The primary users of its products‚ such as butyl and halobutyl‚ are manufacturers of automobile tires; other users are from various industries. In 1986‚ Rubber group contributed 0.8 billion which is 46 percent of the company annual sale. The operation of the group is divided into four divisions‚ NASA (North America and South America) and EROW (Europe and rest of the world)‚ Research department and Global Marketing department. NASA and EROW operate as profit centers each produce butyl
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Recovery & recycling of PET The EU Packaging and Packaging Waste Directive The European Union‚ with the adoption of its Packaging and Packaging Waste Directive‚ 94/62/EC as amended by 2004/12/EC‚ is legislating for more effective recovery of used packaging and for the reduction of the impact of packaging on the environment. a) More effective recovery Recovery of PET packaging falls under the requirements for recovery and is classed together with other plastic materials in the targets laid
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Synopsis for Recovery: The Rest of the Story Rest and recovery has a plethora of positive effects on the body‚ especially after a strenuous workout that results in muscle soreness. There is an issue: too many people aren’t getting the sleep‚ rest‚ and nutrition that they need to recovery correctly. Overtraining can lead to injury and can lead to allostasis‚ which is a disrupted balance of the body. The human body always wants homeostasis‚ a balance within the body‚ and when it is not the body will
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Strategic Cost Management ACCT90009 Seminar 1 Seminar 1 Subject Administration Introduction to SCM oduc o o SC Administration • Subject Coordinator Dr. David Huelsbeck Email: david.huelsbeck@unimelb.edu.au Room: 08.028‚ The Spot Phone: +61 3 9035 6256 Consultation Hours: Monday 4:15pm – 6:15pm • Seminars: Tuesday: 2.15 pm – 5.15 pm‚ FBE ‐ Theatre 211 (Theatre 2) Thursday: 6.15 pm – 9.15 pm‚ Alan Gilbert ‐ Theatre 2 Teaching Format and Resources • Seminar Format 3 hour seminar
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take a decision on the following methods: 1. Full cost method 2. Successful effort method in the exploration and evaluation of oil and gas Solution The alternatives used in financial accounting and reporting by oil and gas producing companies have been grouped under two basic methods of accounting which are: i) The Full Cost Method ii) The Successful efforts method The Full Cost Method An accounting system used by companies that incur exploration costs for oil and natural gas that does
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Creative Destruction and the Aftermath of the Tsunami: Recovery of Southern Sri Lankan Small Business in the Face of Inertia Dr. C. Travis A. Perera Senior Consultant‚ Entrepreneurship‚ Business Development & Operations Management Postgraduate Institute of Management‚ Sri Lanka Telephone number: 94-777 756 109 Fax number: 94-11-2689643 Email: drtravisperera@gmail.com Paper Presented At the 5th International Entrepreneurship Forum held in Cape Town‚ South Africa from September 07-09-2005
Free Sri Lanka 2004 Indian Ocean earthquake Management
com/2007/07/04/my-take-on-spin-selling-part-1/ Sales Behavior and Sales Success Successful Salespeople are… • • • Not better closers Not better at handling objections Not better at using open ended questions Many beleive the 3 key components to a sales pitch are: 1. Uncover needs with open and closed questions. 2. Overcome objections. 3. Close for the business. Huthwaite (Rackham’s research company) found through 10 yrs of research that the methods listed above are: • Good for low-value sales According to Rackham
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assets of the defaulters Major steps taken to solve the problems of Non-Performing Assets in India :- 1. Debt Recovery Tribunals (DRTs) Narasimham Committee Report I (1991) recommended the setting up of Special Tribunals to reduce the time required for settling cases. Accepting the recommendations‚ Debt Recovery Tribunals (DRTs) were established. There are 22 DRTs and 5 Debt Recovery Appellate Tribunals. This is insufficient to solve the problem all over the country (India). 2. Securitisation
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A disaster recovery plan is an HIPPA security standard and its objectives are to establish policies and procedures for responding to an emergency (vandalism‚ system failure‚ and natural disaster) that may damage or interrupt systems that contain PHI. In brief‚ the Health Insurance Portability and Accountability Act‚ commonly known as HIPAA‚ was enacted on August 21‚ 1996‚ by the United States Congress and signed President Bill Clinton. HIPPA regulates national standards to protect individuals’ health
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