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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Understanding corporate value: managing and reporting intellectual capital Intellectual capital Contents 1 Introduction 4 2 Definitions of intellectual capital 6 2.1 2.2 Classifications of intellectual capital Why is intellectual capital so difficult to measure? 3 IC measurement 8 Generic models 3.1 Balanced scorecard 3.2 Performance prism 3.3 Knowledge assets map approach Individual company models 3.4 The Skandia navigator 3.5 Ericsson’s cockpit communicator
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Energy Economics 40 (2013) S12–S23 Contents lists available at ScienceDirect Energy Economics journal homepage: www.elsevier.com/locate/eneco On the economics of renewable energy sources Ottmar Edenhofer a‚b‚c‚⁎‚ Lion Hirth a‚d‚ Brigitte Knopf a‚ Michael Pahle a‚ Steffen Schlömer a‚ Eva Schmid a‚ Falko Ueckerdt a a Potsdam Institute for Climate Impact Research‚ P.O. Box 601203‚ 14412 Potsdam‚ Germany Economics of Climate Change‚ Technische Universität Berlin‚ Straße des 17‚ Juni 145
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0166370 Global Energy: Sustainability and Moving Towards a Low-Carbon Future ENVM 652 Fall 2011 Garmeh Brown Elizabeth Jenny Hermione Toussaint TABLE OF CONTENTS EXECUTIVE SUMMARY……………………………………………………………………………3 1.0 INTRODUCTION…………………………………………………………………………………4 2.0 WHAT ROLE DOES CARBON PLAY IN GLOBAL WARMING...........................................5 2.1 CARBON CYCLE …………………..............................................................................................6 3.0 EFFORTS
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Renewable Energy Summary Renewable energy flows involve natural phenomena such as sunlight‚ wind‚ tides‚ plant growth (biomess) and geothermal heat. According to the International Energy Agency (2002)‚ “Renewable energy is derived from natural processes that are replenished constantly. In its various forms‚ it derives directly from sun‚ or from heat generated deep within the earth. Included in the definition is electricity and heat generated from solar‚ wind‚ ocean‚ hydropower‚ biomass‚ geothermal
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Can Nuclear Energy Be the Answer? It is only possible to mitigate global warming if the world-wide consumption of fossil fuels can be drastically reduced in the next 10 to 15 years. There is simply no room for a scenario as it is depicted by Lester R. Brown in the book Plan B 4.0 Mobilizing to Save Civilization. The scenario plays out like a horror movie‚ poverty‚ depleted water supply‚ food shortages‚ terrorism‚ over population‚ disastrous floods‚ erratic changes in ocean currents and global
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Australia’s Low Carbon Opportunity EnErgy EfficiEncy Boost Profits Cut Emissions Create Jobs How to make Australia energy efficient The Energy Efficiency Council is the peak body for companies that provide energy efficiency services and products to business and government. Together‚ Australia’s top efficiency experts have developed a set of policies that would transform Australia into a competitive‚ low-carbon economy. Key sectors for action Industry The top 200 companies in Australia
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successful cost reduction programmes In the current economic climate‚ most organisations must face up to a prolonged period of extreme competition and funding restrictions. This is particularly the case if the past few years have been focused on growth‚ service improvement or reorganisation (i.e. cost efficiency has not been a recent priority). Such pressures require an approach that reduces costs in a strategic‚ disciplined‚ and sustainable manner - delivered at pace. In our view serious cost reduction
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History of Solar Energy 1767‚ First Solar Collector In the year 1767 a Swiss scientist named Horace-Benedict de Saussure created the first solar collector – an insulated box covered with three layers of glass to absorb heat energy. Saussure’s box became widely known as the first solar oven‚ reaching temperatures of 230 degrees fahrenheit. 1839‚ Photovolataic Effect Defined In 1839 a major milestone in the evolution of solar energy happened with the defining of the photovoltaic effect. A French
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Capital Budgeting Read Chaptes 7‚8 & 9 Problems from Chapter 7 : 1 to 28 Chapter 8 : 1 to 23 Chapter 9 : 1 to 24 1. NET PRESENT VALUE A. The Basic Idea Net present value—the difference between the market value of an investment and its cost. While estimating cost is usually straightforward‚ finding the market value of assets can be tricky. The principle is to find the market price of comparables or substitutes. Perspectives: Using the text example (page 257)‚ the basic idea
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