bution channels, price, and promotion. A unified promotechniques social enterprises use tional strategy across an entire product line saves money to achieve their marketing objec- and presents a consistent image of the enterprise in the tives in their target market. Your consumer’s mind. From a selection of complementary marketing plan will emphasize cer- products, significant economies of scale in raw materials tain “P’s” in its mix more than oth- and
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BRIDGESTONE BEHAVIORAL HEALTH CENTER: COST-VOLUME-PROFIT ANALYSIS FOR PLANNING AND CONTROL I. INTRODUCTION Bridgestone Behavioral Health Center, a medical center for comprehensive outpatient substance abuse treatment center positioned at the Midwest United States and has been operating since 1985. Some of the services offered by Bridgestone grouped generally are counselling, crisis intervention, detoxification and methadone maintenance. Under these services they offer patient assessment
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ensures sufficient cheap and good quality Fertilizer for domestic use but has the potential to earn foreign exchange. I made its contribution income statement and computed its net operating profit which shows that company is performing very well and is earning profit this is it growth period and it is very much success full to cover its fixed cost and is going in right direction. Its margin of safety is high which shows that company has no chance of loss
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Chapters 3 & 4 01. How will the contribution margin and the break-even point change as a result of a change in the selling price, variable costs, or fixed costs? 02. Which of the following variables will not have an impact on a company’s break-even point? Change in variable costs, sale price, number of units sold, or fixed costs? 03. What factors would cause the margin of safety to decrease? A change in fixed costs, total revenue, break-even point, or variable costs? 04. What is the breakeven point
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incremental analysis. Profit would remain unchanged if the change in fixed costs (advertising exp.) equals the change in contribution margin. 5-11 1. Breakeven point and sales sales 600k 40$/unit Variable expense 420k $28/unit CM 180k $12 Fixed expense 150k NOI $30k Fixed exp/ (cm/unit)= 150k/12= 12500 products Sales=12500*$40= $500,000 2. Total contribution margin is 150K at break-even point, which is equal to fixed expense 3. Target profit of $18,000 Fixed
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and Service Product comparison Picture of MH’s product line Business Strategy Marketing Strategy Promotion and Advertisement Sales Strategy Management Team Personnel Plan Financial Strategy Key Financial Indicator Projected Sales Volume Pro-forma profit and loss Conclusion Appendix Page No. i iii-iv v 2-3 4 5 6 8 10 12 13 14 17 21 22 23 24 26 27 29 32 32 ii Mushroom House List of figures,
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Management Models... 150 Slides Product Promotion Price Customer Service Place People Processes Powered by www.drawpack.com. All rights reserved. Key Words... Break-even – Financing Life Cycle – Economies of Scale – Elasticity – Sales Cycles – Market Potential – Portfolio Matrix – Product Model – Four P’s – Push/Pull Strategy – Marketing Mix – PDCA Cycle – SWOT – Value Chain – Ansoff Matrix – BCG Matrix – 7-S Model – Core Competencies – GE Business Screen – Nine Cell Industry –
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CHAPTER 9 Break-Even Point and Cost-Volume-Profit Analysis QUESTIONS 1. The variable costing income statement classifies costs by the way they behave. Variable costs are deducted from revenues to determine contribution margin and then fixed costs are deducted from contribution margin to determine operating profit. Break-even analysis involves a study of fixed costs, variable costs and revenues to determine the volume at which total costs equal total revenues. Hence, variable costing
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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
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Acid‐test ratio Accounts receivable turnover Inventory turnover Days’ sales uncollected Days’ sales in inventory Total Asset Turnover Cash Solvency Debt Ratio Equity Ratio Debt‐to‐equity ratio Times Interest Earned Profitability Profit margin ratio Gross Margin Ratio Return on total assets Return on common stockholder’s equity Book value per common share Basic earnings per share Shareholders equity applicable to common shares Number of common shares
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