are presented. The first application is called break-even analysis. In break-even analysis, differential cost analysis is used to answer the question, How much service must a human service program provide during a fiscal year in order to recover its total costs? The second application can be called decrease/discontinue decisions. In these types of financial management decisions, differential cost analysis answers the question, What will be the effect on fixed and variable costs of a decision to reduce
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MODULE 1, ASSIGNMENT 3 August 2, 2011 Livoria Sandwiches Inc. It was 2:00 a.m. and Paul Livoria sat in the corner stall of his restaurant staring out the window into the parking lot. His brother Sam was in the kitchen cleaning up after a very long day. Paul felt very restless, partially because of the seven cups of coffee he had had, but mostly because he was feeling very overwhelmed. He thought to himself, “Running these two restaurants shouldn’t be so complicated.” At age 46, maybe it was
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| | Total assets | 400,000 | 900,000 | | Total debt | 150,000 | 450,000 | | Stockholders' equity | 250,000 | 450,000 | | a. Compute return on stockholders' equity for both firms using ratio 3a. Which firm has the higher return? | Cable Corp. | Multi-Media.INC | Return on Equity=Net IncomStockholder Equity | 30,000250000=12% | 100,000450,000=22.2% | b. Compute the following additional ratios for both firms. Net income/Sales Net income/Total assets Sales/Total assets
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Page 1 of 7 ASSIGNMENT 1st SEMESTER : STUDY UNITS COVERED DUE DATE TOTAL MARKS MATERIAL REQUIRED : : : : FINANCIAL MANAGEMENT (FM) MODULES 1 - 10 3pm Tuesday 16 March 2010 100 ANSWER SHEET Refer to page 7 INSTRUCTIONS TO CANDIDATES FOR COMPLETING AND SUBMITTING ASSIGNMENTS The complete “Instructions to Students for Completing and Submitting Assignments” must be collected from any IMM GSM office, the relevant Student Support Centre or can be downloaded from the IMM GSM website. It is essential
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opportunity costs. (4 marks) (b) Evaluate and discuss the impact of the group's current and proposed polices on the profits of divisions A and C, and on group profit. Illustrate your answer with calculations. (16 marks) (Note: Ignore taxation) (Total 25 marks) Answer 5 Annual profit = external sales revenue + internal sales revenue – variable costs – fixed costs Therefore, $564,000 = ((150,000 – 60,000) × $35) + (60,000 × P) –
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Supply Chain Management Final Paper Name: Student ID: Instructor: [Abstract] With the updates of music carriers, the market of headsets expanded quickly. Using the in-ear headsets as a sample product, this paper works on the requirements, souring, logistics, sustainability and costs of the product, and finally works out a supply chain for this product. [Keywords] Supply chain management, headsets Overview Product introduction I choose customized in-ear headsets (or earbuds)
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Unit three Written Assignment Debbie Crabtree MT435 Operations Management Kaplan University February 17, 2014 Introduction Albatross Anchors is a family owned business that began in 1976 with four family members and has grown over the years now employing 130 people. The company’s facility is located on 12 acres of land and is comprised of only one building. This building includes the administrative offices, shipping and receiving, foundry, manufacturing and large machine area
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Unit One One-Variable Statistics 1.0 Statistic Terminology Key Concepts Population vs. Sample Population: the entire group about which data are being collected. Sample: part of a population selected so as to gain information about the whole population. Data Data: information providing the basis of a discussion form which conclusions may be drawn. Primary vs. Secondary data Primary data * data gathered directly by the researcher in the act of conducting research or an experiment
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In the first calculation, the total fixed costs = $1,000,000 and the total variable costs equals to $4.4 million, with four million for wages and 50,000 workers multiplied by $80 per worker, plus $400,000 of other variable inputs. The average variable cost equals to $22 million, with total variable costs of $4.4 million divided by 200,000 units. Worker productivity equals to 4, with 200,000 units of output divided by 50,000 workers. The loss is $400,000, with total revenue of 200,000 units of output
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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 provides the variable and fixed cost classification needed to compute break-even. The absorption costing income statement uses a functional classification--manufacturing and nonmanufacturing costs--to compute
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