Cost‚ Volume‚ and Profit Formulas Heather Jauregui University of Phoenix of Axia College “The Cost-volume-profit (CVP) analysis is the study of the effects of changes in costs and volume on a company’s profits.” (Kimmel‚ P.‚ Weygandt‚ J.‚ & Kieso‚ D. 2003) The analysis is used to maximize efficiency in a business. In order to be effective the CVP analysis has to make several assumptions. These assumptions are that the costs can be fitted into either fixed or variable categories. The
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Attention deficit hyper disorder also known as ADHD‚(Shea 5) is a very common disorder. ADHD is a neurobehavioral disorder‚(Shea 7) about nine percent of all American children ages three to seventeen have been diagnosed‚ and four percent of adults.(Shea 8) Some symptoms of ADHD include impulsiveness‚ inattentiveness‚ and hyperactivity. (Shea 6) Though ADHD is very common‚ it is hard to diagnose. There is no medical test which can diagnose ADHD. It takes the help of parents‚ teachers‚ and doctors
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Fluid and Electrolytes Homeostasis t State of equilibrium in internal environment of body‚ naturally maintained by adaptive responses that promote healthy survival t Body fluids and electrolytes play an important role Water Content of the Body t Accounts for 60% of body weight in adult t 70-80% of body weight in infant t Varies with gender‚ body mass‚ and age Compartments t Intracellular fluid (ICF) t Extracellular fluid (ECF) l Intravascular (plasma) l Interstitial t Transcellular
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Cost-Volume-Profit Analysis Self-Test Questions 1. The difference between the sales price and the total variable costs is the contribution margin. (D) 2. The breakeven volume in units (perfume sticks) for 2005 is TR-VC-FC=PBT MR=900000/1800 = 500 TR-VC-FC=0 VC/Q = 495000/1800 = 275 Q*MR - Q(VC/Q) = FC Q = _____FC_____ MR-VC/Q Q = 247500/(500 275) Q=1100 Therefore (B) 3. If sales volume is expected to be 2100 units with prices/costs same‚ after-tax net income is expected
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Q2 b) Consider the velocity field V = Ax/(x²+y²)i + Ay/(x²+y²)j in the xy plane‚ where A = 10 m²/s‚ and x and y are measured in meters. i) Show this is an incompressible flow field. ii) Derive an expression for the fluid acceleration. iii) Evaluate the acceleration along the x axis‚ the y axis‚ and along a line defined by y = x. (14 marks) Question 1 ( 15 markah ) a) Define and explain briefly the following : i) velocity potential‚ f (x‚y) ( 4 markah ) ii) stream function
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Communications of the Association for Information Systems Volume 15 | Number 1 Article 5 1-26-2005 Outrigger Hotels and Resorts: A Case Study Gabriele Piccoli Cornell University‚ gp45@cornell.edu Recommended Citation Piccoli‚ Gabriele (2005) "Outrigger Hotels and Resorts: A Case Study‚" Communications of the Association for Information Systems: Vol. 15‚ Article 5. Available at: http://aisel.aisnet.org/cais/vol15/iss1/5 This material is brought to you by the Journals at AIS Electronic
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Midterm Exam II Solution‚ ME 342 Fluid Mechanics (Spring 2013) 1. Consider a steady‚ incompressible‚ y=+h b viscous flow of viscosity due to y a pressure gradient x inside a channel of two fixed u=u(y) plates at a distance of 2h‚ as shown in the figure. Neglect a gravity effect. The channel width y=h b is W and it is very long compared to the channel length L (i.e.‚ W>>L) so that it is still valid to assume that the channel flow is a two-dimensional plane flow ( ) and an axial flow (v = w = 0)
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COST-VOLUME PROFIT (CVP) ANALYSIS This is a technique used for planning short-term run profits by finding the relationship between profits and factors that influence profits. The following factors are taken to be influencing profits:- • Selling price • Variable cost of production • Fixed costs • Activity level (production and sales units) Profit planning is based on break-even analysis and can be worked out using either; a) Algebraic method b) Contribution method c) Break-even
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Change in Pressure and Different Depths in a Static Fluid Lab Marcus Uchaker MET: 2050 January 26‚ 2012 Purpose: The purpose of this lab is to devise a correlation between that of the data we have collected from our experiment and compare it to that of theory. In this experiment 3 different tests were done in order to test this theory. The first test was to tie a balloon on the end of a manometer and measure the pressure at different depths in a large beaker filled with water. The next
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op y CC-111-010 Do No tC BMW’s Foreign Exchange Risk Management This case was prepared by Professor Xu Bin and Dr. Liu Ying‚ Research Associate at CEIBS. The case was prepared as the basis for class discussion rather than to illustrate either effective or ineffective handling of an administrative situation. Copyright © 2011 by CEIBS (China Europe International Business School) No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted in any form or by any means-electronic
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