the relationship among cost‚ cost driver or level of activity (volume)‚ and Sales Less: Variable Costs Contribution Margin Less: Fixed Costs Net Profit xxxx xxxx xxxx xxxx xxxx CONTRIBUTION MARGIN INCOME STATEMENT e s Sa l Total Cost Break-even point Fixed Cost Break-even point is a condition where total revenue equals total cost and profit is equal to zero BREAK-EVEN POINT Break-even point (pesos) = Total Fixed Cost / Contribution Margin Rate Break-even point (units) = Total Fixed Cost
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Cost‚ Volume‚ and Profit Formulas All businesses require becoming profitable or at some point they will fail. Accounting plays an essential role in determining if the company will become successful and continue to do so over time. Using well-defined formulas in order to assess the exact numbers will facilitate the actions a company needs to carry out in order to maintain its goals. The accounting department would look at the cost-volume-profit analysis to concentrate on the different components
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soaring skyline wouldn’t be the same without the Empire State Building. Reaching 1‚250 feet‚ it hold the title of the seventh tallest building in the world. It remained the worlds tallest building for 41 years until the World Trade Center topped it off and seven followed. Built during the depression in 1930 and 1931‚ it cost a whopping 41 million dollars. The engineer who took on this giant project was H.G. Balcom. The design of the building changed 16 times during planning‚ but the 3‚000 workers
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BUILDING CONSTRUCTION TECHNOLOGY Task-1 1.1 Explain the quality control testing before you allow starting the concreting work for the foundation‚ columns‚ slab and beams. There are two main tests to be done on concrete The slump test: the slump test shows the workability of concrete. The compression test: the compression test shows the best possible strength Concrete can reach in perfect conditions. Testing should always be done carefully. Wrong test results can be costly. SAMPLING The first step
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BASE ISOLATED BUILDINGS What is base isolation? When a building is built away (isolated) from the ground‚ resting on flexible bearings or pads known as base isolators. It is of the most popular means of protecting a structure against earthquake forces. HISTORY The first evidence of architects using the principle of base isolation for earthquake protection was discovered in Pasargadae. One of the world’s first base-isolated structures – the William Clayton building Base Isolation
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Building a Sand Castle For young and old people alike‚ a trip to the beach may mean something different such as relaxation‚ adventure‚ or a temporary escape from ordinary life. Whether it may be swimming or just snoozing in the sand‚ a visit to the beach means family fun. Families like to build sand castles‚ and making one can be fun with the right tools. The only equipment you will need is your family‚ a twelve to thirteen-inch deep pail‚ a small plastic shovel‚ a stick‚ and plenty of moist sand
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Building team and being a team member‚ first you have to recognize the concept and meaning of the team. Teams are one kind of small groups. A team is not only when people get together to work. “A team is a set of interpersonal interactions structured to achieve established goal” (David W. Johnson‚ Frank W. Johnson‚ Joining together: Group Theory and Group skills-8th Edition). To be more specific‚ a team includes two or more people who have these following characteristics. Firstly‚ people who are
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important that you have a customized body building workouts that are meant for you. What it means is that you have to take into consideration of your body type and genes‚ and how your metabolism rate is like when determining your workout routine as well as your muscle building diet. Following blindly without being able to improvise and improve will be as effective as compared to body building workouts just for you. One common mistake that most people made when building muscles is that they do not measure
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Non-profit vs. For-profit in Healthcare Organizations In the healthcare industry there is a universal goal of treating patients and taking care of people. How that is accomplished is also similar‚ but the organizations behind the healthcare service provider can vary greatly. In this paper we will analyze the characteristics of non-profit and for-profit healthcare organizations and the factors that impact their operations. Additionally‚ we will look at the various ways a non-profit organization
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TITLE: The Use of Profit and Loss Statements INTRODUCTION: This report will discuss the usage of a profit and loss statement in accounting as well as explaining why expenses are separated into specific categories in these reports. The different types of profits measured in this statement will also be explained. ROLE AND PUPOSE OF A PROFIT AND LOSS STATEMENT: 1. Role of a Profit and Loss Statement A profit and loss statement is a report prepared for presentation to interested parties showing
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