...Fundamentals of Acoustics and Noise Unit 4 Frequency analysis, Frequency bands, Decibel scales, Descriptors for time varying noise levels Fundamentals of Acoustics and Noise: Unit 4 – Frequency Analysis, Decibel Scales, Special Descriptors 4-1 Contents Frequency Analysis of Sound Pressure Signals Constant Proportion Bandwidth Frequency Bands Constant Bandwidth Frequency Bands Decibel Scales Descriptors for Time Varying Noise Levels Equivalent Continuous Sound Level Sound Exposure Level Percentile Exceeded Sound Level 4-2 Fundamentals of Acoustics and Noise: Unit 4 – Frequency Analysis, Decibel Scales, Special Descriptors Frequency Analysis of Sound Pressure Signals A microphone is constructed to produce a voltage proportional to the sound pressure of interest. These voltage signals, which are functions of time, are referred to as sound pressure signals. It is necessary to have knowledge of the frequency composition of these signals. Fourier Series and the Fourier Transform can be used to mathematically relate functions in the time and frequency domains. The use of these relationships in the practical frequency analysis of signals will not be discussed in detail in this course. A less mathematical and more physical description of elementary frequency analysis is given in this section. The purpose of an elementary frequency analysis is to determine how the “strengths” of the components of the sound pressure are distributed as a function of frequency. Consider first...
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...Chapter Three 3 Fundamentals of Cost-Volume-Profit Analysis Orientation P A R T 1 LEARNING OBJECTIVES Preparing and Organizing Yourself After reading this chapter, you should be able to: for Success in College L.O.1 Use cost-volume-profit (CVP) analysis to analyze decisions. L.O.2 Understand the effect of cost structure on decisions. L.O.3 Use Microsoft Excel to perform CVP analysis. L.O.4 Incorporate taxes, multiple products, and alternative cost structures into the CVP analysis. L.O.5 Understand the assumptions and limitations of CVP analysis. C H A P T E R S I N P A R T O N E 1 2 Making Yourself Successful in College Approaching College Reading and Developing a College-Level Vocabulary Approaching College Assignments: Reading Textbooks and Following Directions 3 ✓ Related Resources See pages 000 to 000 of the Annotated Instructor’s Edition for general suggestions related to the chapters in Part One. 1 cor50782_ch01_001-072.indd 1 10/5/09 11:09:2 P A R T I opened U-Develop because I love photography and I wanted to own my own business. I now get to spend most of my day working with employees and customers making sure that the photos they take are the best they can be. It also gives me a chance to encourage younger people who have an interest in photography, because I work with many of the school groups and after-school clubs here in town. That’s the fun part of the job. But I also have to think about the financial side of the business. I need a systematic way to understand...
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...Duo-Products Corporation had not been making use of this type of analysis in its planning or review procedures. What French had done was to determine the level at which the company must operate in order to break even. He uses information given in past accounting records to construct his break even analysis without take into consideration with other department about the company operation. As per Bill French: “The company must be able at least to sell a sufficient volume of goods so that it will cover all the variable costs of producing and selling the goods. Further, it will not make a profit unless it covers the fixed cost as well. The level of operation at which total costs are just covered is the break-even volume. This should be the lower limit in all our planning.” Question 1 What are the assumptions implicit in Bill French’s determination of his company’s break-even point? 1. There was only one break-even point for the firm whether product by product or in total (he taking average of 3 products). Refer to the table below. | A | B | C | Aggregate | Sales at full capacity (units) | | | | 2,000,000 | Sales Volume (units) | 600 000 | 400 000 | 500 000 | 1 500 000 | Unit Sales Price | $10 | $9 | $2.4 | $7.2 | | | | | | Sales revenue | $6,000,000 | $3,600,000 | $1,200,000 | $10,800,000 | Variable cost per unit | $7.5 | $3.75 | $1.5 | $4.5 | Contribution margin per unit(Selling price – variable cost per unit) | $2.5($10-$7.5) | $5.25($9 – $3.75) | $0.9($2.4 - $1...
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...CHAPTER 26 Marginal Costing and Cost Volume Profit Analysis Meaning Marginal Cost: The tenn Marginal Cost refers to the amount at any given volume of output by which the aggregate costs are charged if the volume of output is changed by one unit. Accordingly, it means that the added or additional cost of an extra unit of output. Marginal cost may also be defined as the "cost of producing one additional unit of product." Thus, the concept marginal cost indicates wherever there is a change in the volume of output, certainly there will be some change in the total cost. It is concerned with the changes in variable costs. Fixed cost is treated as a period cost and is transferred to Profit and Loss Account. Marginal Costing: Marginal Costing may be defined as "the ascertainment by differentiating between fixed cost and variable cost, of marginal cost and of the effect on profit of changes in volume or type of output." With marginal costing procedure costs are separated into fixed and variable cost. According to J. Batty, Marginal costing is "a technique of cost accounting pays special attention to the behaviour of costs with changes in the volume of output." This definition lays emphasis on the ascertainment of marginal costs and also the effect of changes in volume or type of output on the company's profit. FEATURES OF MARGINAL COSTING (1) All elements of costs are classified into fixed and variable costs. Marginal costing is a technique of cost control and decision making...
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...14/05/2014 Mixed Costs Total Mixed Cost VC Per Unit (Slope) Purpose of Mixed Cost Analysis To predict cost at an activity level with no historical record: Total mixed cost line can be expressed as: 2N Y Total Utility Cost Fixed Cost (Intercept) Level of Activity If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, can you predict the utility of next month when you plan to use 2,000 kilowatt hours? Y = a + bX Variable Cost per KW Fixed Monthly Utility Charge Y = $40 + ($0.03 × 2,000) Y = $100 X Activity (Kilowatt Hours) A mixed cost has both fixed and variable components. Total cost CHANGES with activity level but NOT IN PROPORTION The High-Low Method 1. Find the data with highest & lowest activity level 2. Compare high vs low point data to get the slope, b, unit VC 3. Use either high or low point data to get a, total fixed cost Assume the following hours of maintenance work and the total maintenance costs for six months. Y = a + bX • From Algebra, if we know any two points on a line, we can determine its slope. 2. Break-Even Analysis (J. Smith ~ Taxi Driver) Break Even Point is the point at which costs and sales are equal CM = fixed costs. Fixed costs (FC) Insurance Car payment Interest Dispatcher fees Variable costs (VC) Gas Maintenance & repairs neither gain nor loss $ (principal or amortization) Value of Costs or Revenue Step 2, the slope or b is determined by difference...
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...CHAPTER 7: COST-VOLUME-PROFIT ANALYSIS QUESTIONS 7-1 The underlying relationship in cost-volume-profit analysis is that costs, revenues, and profits all change in a predictable way as the volume of activity changes. 7-2 It is more practical to find the breakeven point in sales dollars for companies having thousands of individual items. Finding the breakeven point for each item would be laborious and meaningless. 7-3 The contribution margin ratio is: price - variable costs price The contribution margin ratio (CMR) represents the net contribution per sales dollar. The CMR tells us the change in profit associated with a given change in sales dollars. It is a useful measure of the relative contribution to profit of different products, divisions, or sales units. The use of this ratio can give a retail store a good approximation of the sales dollars necessary for the store to break even. A higher CMR is associated with higher risk. A higher CMR can have a more favorable impact on profit. However, if sales fall below breakeven, then a high CMR will yield a relatively more negative impact on profits. 7-4 The basic assumption of the CVP model is that the behavior of revenues and total costs is assumed to be linear over the relevant range of activity. Managers must be careful to remember that the calculations done within the context of a given CVP model cannot be interpreted safely outside of the relevant range of output for that particular...
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...CHAPTER 7: COST-VOLUME-PROFIT ANALYSIS QUESTIONS 7-1 The underlying relationship in cost-volume-profit analysis is that costs, revenues, and profits all change in a predictable way as the volume of activity changes. 7-2 It is more practical to find the breakeven point in sales dollars for companies having thousands of individual items. Finding the breakeven point for each item would be laborious and meaningless. 7-3 The contribution margin ratio is: price - variable costs price The contribution margin ratio (CMR) represents the net contribution per sales dollar. The CMR tells us the change in profit associated with a given change in sales dollars. It is a useful measure of the relative contribution to profit of different products, divisions, or sales units. The use of this ratio can give a retail store a good approximation of the sales dollars necessary for the store to break even. A higher CMR is associated with higher risk. A higher CMR can have a more favorable impact on profit. However, if sales fall below breakeven, then a high CMR will yield a relatively more negative impact on profits. 7-4 The basic assumption of the CVP model is that the behavior of revenues and total costs is assumed to be linear over the relevant range of activity. Managers must be careful to remember that the calculations done within the context of a given CVP model cannot be interpreted safely outside...
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...CHAPTER 26 Marginal Costing and Cost Volume Profit Analysis Meaning Marginal Cost: The tenn Marginal Cost refers to the amount at any given volume of output by which the aggregate costs are charged if the volume of output is changed by one unit. Accordingly, it means that the added or additional cost of an extra unit of output. Marginal cost may also be defined as the "cost of producing one additional unit of product." Thus, the concept marginal cost indicates wherever there is a change in the volume of output, certainly there will be some change in the total cost. It is concerned with the changes in variable costs. Fixed cost is treated as a period cost and is transferred to Profit and Loss Account. Marginal Costing: Marginal Costing may be defined as "the ascertainment by differentiating between fixed cost and variable cost, of marginal cost and of the effect on profit of changes in volume or type of output." With marginal costing procedure costs are separated into fixed and variable cost. According to J. Batty, Marginal costing is "a technique of cost accounting pays special attention to the behaviour of costs with changes in the volume of output." This definition lays emphasis on the ascertainment of marginal costs and also the effect of changes in volume or type of output on the company's profit. FEATURES OF MARGINAL COSTING (1) All elements of costs are classified into fixed and variable costs. Marginal costing is a technique of cost control and decision making...
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...provide financial information in the form of financial statements for external users. It is also a report on the stewardship of the directors as to how the resources entrusted to them have been utilised. Financial Accounting involves the application of relevant legislation and the relevant accounting standards. 2. Management accounting This is mainly concerned with the preparation of internal financial information to be used by the managers to run the business more effectively. This information can be used in decision making, planning, and control. Management accounting is dealt with in another module of your course. Management Accounting is an integral part of management activity concerned with identifying, presenting and interpreting information used for the following: • Formulating strategy • Planning and controlling activities • Decision making • Optimising the uses of resources Key Definitions a) Cost unit- the cost of an item a product or service. This could be a single item, a batch, a contract what ever is appropriate for the organisation. b) Cost classification - to group costs for analysis and control purposes c) Cost centre - a function or location for which costs are ascertained dividing into production (primary) and service (secondary) areas. 1. THE...
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...Version 1 General Certificate of Education (A-level) January 2012 Economics (Specification 2140) Unit 1: Markets and Market Failure ECON1 Final Mark Scheme Mark schemes are prepared by the Principal Examiner and considered, together with the relevant questions, by a panel of subject teachers. This mark scheme includes any amendments made at the standardisation events which all examiners participate in and is the scheme which was used by them in this examination. The standardisation process ensures that the mark scheme covers the candidates’ responses to questions and that every examiner understands and applies it in the same correct way. As preparation for standardisation each examiner analyses a number of candidates’ scripts: alternative answers not already covered by the mark scheme are discussed and legislated for. If, after the standardisation process, examiners encounter unusual answers which have not been raised they are required to refer these to the Principal Examiner. It must be stressed that a mark scheme is a working document, in many cases further developed and expanded on the basis of candidates’ reactions to a particular paper. Assumptions about future mark schemes on the basis of one year’s document should be avoided; whilst the guiding principles of assessment remain constant, details will change, depending on the content of a particular examination paper. Further copies of this Mark Scheme are available from: aqa.org.uk Copyright © 2012 AQA...
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...Version 1 General Certificate of Education (A-level) January 2012 Economics (Specification 2140) Unit 1: Markets and Market Failure ECON1 Final Mark Scheme Mark schemes are prepared by the Principal Examiner and considered, together with the relevant questions, by a panel of subject teachers. This mark scheme includes any amendments made at the standardisation events which all examiners participate in and is the scheme which was used by them in this examination. The standardisation process ensures that the mark scheme covers the candidates’ responses to questions and that every examiner understands and applies it in the same correct way. As preparation for standardisation each examiner analyses a number of candidates’ scripts: alternative answers not already covered by the mark scheme are discussed and legislated for. If, after the standardisation process, examiners encounter unusual answers which have not been raised they are required to refer these to the Principal Examiner. It must be stressed that a mark scheme is a working document, in many cases further developed and expanded on the basis of candidates’ reactions to a particular paper. Assumptions about future mark schemes on the basis of one year’s document should be avoided; whilst the guiding principles of assessment remain constant, details will change, depending on the content of a particular examination paper. Further copies of this Mark Scheme are available from: aqa.org.uk Copyright © 2012 AQA...
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...Impact of Inventory management on the profitability of Square Pharmaceuticals Ltd. 1. Introduction: Inventory is one of the factors that can control to improve business profitability. The way source and manage inventory can impact the different profit levels of income statement. Ignorance of how to use inventory advantage prevents you from maximizing operational efficiency. 2.1. Overview of the Company: SQUARE today is a name not only known in the Pharmaceutical world, it is today a synonym of quality- be it consumer product, toiletries, health products, textiles, agro vet products, information technology and few more. All these were possible due to his innovative ideas, tireless efforts, perseverance and dedication with self confidence which contributed to his successful achievements. Now the name “SQUARE’’ inspires trust. Under his dynamic leadership, SQUARE is set to continue its progress globally. Square Pharmaceuticals Ltd. is a leading edge pharmaceutical company and is a member of the SQUARE Group, the largest private sector industrial conglomerate in Bangladesh. Square Pharmaceuticals is also the largest exporter of pharmaceuticals from Bangladesh, spreading its presence in many developing and developed countries across the globe. Square Pharmaceuticals has successfully made its footmark in the global market. This milestone event has widened the responsibility, accountability and transparency of the company beyond geographical border. 2.2. Objective...
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...Running head: DANSHUI PLANT NO.2 Danshui Plant No.2 YourFirstName YourLastName University title 1 DANSHUI PLANT NO.2 2 1). Explain briefly contribution margin. How is it calculated? An accounting contribution margin refers the revenues less variable expenses. This implies that it reveals how much a company's revenues contribute strictly to the company's fixed expenses . The total amount for the company, the amount for each product line, the amount for a single unit of product, and as a ratio or percentage of net sales are the most important concepts in the presentation of the contribution margin. The contribution margin can be presented as 1) the total amount for the company, 2) the amount for each product line, 3) the amount for a single unit of product, and 4) as a ratio or percentage of net sales (Libby, Libby and Short, 2011). There is a form of management accounting known as cost-volume-profit analysis. It, the contribution margin, that is, the marginal profit per unit sale, is a very vital quantity in determining various calculations. For this reason, it also applies in the measurement of the operating leverage. Typically, contribution margins on a lower scale are normally evident in the labor-intensive tertiary sectors. On the other hand, it is in the capital-intensive industrial sector that we witness high contribution margins being prevalent (Kaplan and Atkinson, 2005.). In the case of a manufacturer, the contribution margin is the total...
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...Street Central Business District Opposite Arewa Suites Abuja E-mail: centralinfo@nou.edu.ng URL: www.nou.edu.ng National Open University of Nigeria 2008 First Printed 2008 ISBN: All Rights Reserved Printed by…………………………………. For National Open University of Nigeria Headquarters 14/16 Ahmadu Bello Way Victoria Island Lagos e-mail: centrainfo@nou.edu.ng ur/: www.nou.edu.ng Study Units The study units in this course are as follows: Module 1: Unit I: Unit 2: Unit 3: Unit 4: Unit 5: Unit 6: Community Mobilization Concept of Community Mobilization Rationale for Community Mobilization Steps involved in Community Mobilization Community Participation Rationale for Community Participation Formation and Organization of Development Committees Community Diagnosis Concept of Community Diagnosis Rationale for Community Diagnosis Steps in Community Diagnosis Methods for Community Diagnosis Information Sought During Community Diagnosis Situation Analysis Concept of Situation Analysis Rationale for Situation Analysis Steps in Situation Analysis Instruments used in Situation Analysis Role of Situation Analysis Advocacy Concept of Advocacy Rationale for Advocacy...
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...Computer Science June 2014 100 Level Course Code 1st Semester GST 101 GST 107 CIT 101 CIT 143 MTH 133 MTH 121 PHY 111 PHY 113 PHY 191 Course Titles Unit(s) Status Use of English and Communication Skill I The Good Study Guide Computers in Society Introduction to Data Organisation and Management Trigonometry Linear Algebra I Elementary Mechanics Heat and Properties of Matter Introductory Practical Physics I * Students are expected to offer at least one elective course per semester. Also they can only register a maximum of 25 units per semester Total Credit Unit - Compulsory Total Credit Unit - Elective Total Credit Units 2 2 2 2 2 2 2 2 2 C C C C C C C C C 18 0 18 2 2 2 2 2 2 2 2 2 2 C C C C C C C C C C 2nd Semester GST 102 Use of English and Communication Skills II GST 105 History and Philosophy of Science CIT 102 Software Application Skills MTH 102 Introductory Statistics MTH 112 Differential Calculus MTH 122 Integral Calculus MTH 142 Vectors and Geometry PHY 124 Geometric and Wave Optics PHY 132 Electricity, Magnetism and Modern Physics PHY 192 Introductory Practical Physics II * Students are expected to offer at least one elective course per semester. Also they can only register a maximum of 25 units per semester Total Credit Unit - Compulsory Total Credit Unit - Elective Total Credit Units 20 0 20 200 Level Course Code 1st Semester GST 201 CIT 211 GST 203 CIT 213 CIT 215 CIT 237 MTH 211 MTH 213 MTH 241 MTH 281 Course Titles Unit(s) Status Nigerian Peoples...
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