The document discusses key concepts in break-even analysis including:
1. Assumptions made in break-even analysis like fixed costs remaining constant and variable costs varying proportionally with output.
2. Merits of break-even analysis like easily understanding cost-volume-profit relationships and aiding management decision making.
3. Demerits of break-even analysis like ignoring other business factors and assuming costs are perfectly linear.
4. Key terms used in break-even analysis like fixed costs, variable costs, contribution, margin of safety, angle of incidence, profit-volume ratio, and break-even point.
5. Formulas for calculating items like contribution, margin of safety, and break-even point
Econometrics notes (Introduction, Simple Linear regression, Multiple linear r...Muhammad Ali
Econometrics notes for BS economics students
Muhammad Ali
Assistant Professor of Statistics
Higher Education Department, KPK, Pakistan.
Email:Mohammadale1979@gmail.com
Cell#+923459990370
Skyp: mohammadali_1979
Isoquant is also called as equal product curve or production indifference curve or constant product curve. Isoquant indicates various combinations of two factors of production which give the same level of output per unit of time.
Just as an indifference curve represents various combinations of two goods which give a consumer equal amount of satisfaction, an iso-product curve shows all possible combinations of two inputs physically capable of producing a given level of output. Since an iso-product curve represents those combinations which will result in the production of an equal quantity of output, the producer would be indifferent between them.
This law was given by Alfred Marshall in his book principle of economics.
It show particular pattern of change in output when some factor remain fixed.
Production depend upon factors of production , if factors of production are good, production may increase and vice-versa.
Production function show functional relationship between production and factors of production.
It refers to manner of change in output cost by the increase in all the input simultaneously and in the same proportion.
Returns refers to “change in physical output”
Scale refers to “quantity of input employed”
Change in scale means that all factors of production are increased or decreased in same proportion.
The cost advantage that arises with increased output of a product.
It arises because of the inverse relationship between the quantity produced and per-unit fixed cost.
Profit refers to the excess of receipts from the sale of goods over the expenditure incurred on producing them.
The amount received from the sale of goods is known as ‘revenue’ and the expenditure on production of such goods is termed as ‘cost’. The difference between revenue and cost is known as ‘profit’.
For example, if a firm sells goods for Rs. 10 crores after incurring an expenditure of Rs. 7 crores, then profit will be Rs. 3 crores.
This presentation is trying to explain the Linear Programming in operations research. There is a software called "Gipels" available on the internet which easily solves the LPP Problems along with the transportation problems. This presentation is co-developed with Sankeerth P & Aakansha Bajpai.
By:-
Aniruddh Tiwari
Linkedin :- http://in.linkedin.com/in/aniruddhtiwari
Econometrics notes (Introduction, Simple Linear regression, Multiple linear r...Muhammad Ali
Econometrics notes for BS economics students
Muhammad Ali
Assistant Professor of Statistics
Higher Education Department, KPK, Pakistan.
Email:Mohammadale1979@gmail.com
Cell#+923459990370
Skyp: mohammadali_1979
Isoquant is also called as equal product curve or production indifference curve or constant product curve. Isoquant indicates various combinations of two factors of production which give the same level of output per unit of time.
Just as an indifference curve represents various combinations of two goods which give a consumer equal amount of satisfaction, an iso-product curve shows all possible combinations of two inputs physically capable of producing a given level of output. Since an iso-product curve represents those combinations which will result in the production of an equal quantity of output, the producer would be indifferent between them.
This law was given by Alfred Marshall in his book principle of economics.
It show particular pattern of change in output when some factor remain fixed.
Production depend upon factors of production , if factors of production are good, production may increase and vice-versa.
Production function show functional relationship between production and factors of production.
It refers to manner of change in output cost by the increase in all the input simultaneously and in the same proportion.
Returns refers to “change in physical output”
Scale refers to “quantity of input employed”
Change in scale means that all factors of production are increased or decreased in same proportion.
The cost advantage that arises with increased output of a product.
It arises because of the inverse relationship between the quantity produced and per-unit fixed cost.
Profit refers to the excess of receipts from the sale of goods over the expenditure incurred on producing them.
The amount received from the sale of goods is known as ‘revenue’ and the expenditure on production of such goods is termed as ‘cost’. The difference between revenue and cost is known as ‘profit’.
For example, if a firm sells goods for Rs. 10 crores after incurring an expenditure of Rs. 7 crores, then profit will be Rs. 3 crores.
This presentation is trying to explain the Linear Programming in operations research. There is a software called "Gipels" available on the internet which easily solves the LPP Problems along with the transportation problems. This presentation is co-developed with Sankeerth P & Aakansha Bajpai.
By:-
Aniruddh Tiwari
Linkedin :- http://in.linkedin.com/in/aniruddhtiwari
Breakeven Analysis- A decision-making aid that enables a manager to determine whether a particular volume of sales will result in losses or profits.
Made up of four basic concepts
Fixed costs- costs that do not change
Variable costs- costs that rise in propitiation to sales
Revenue- the total income received
Profit- the money you have after subtracting fixed and variable cost from revenue
Marginal costing is a costing technique wherein the marginal cost, i.e. variable cost is charged to units of cost, while the fixed cost for the period is completely written off against the contribution.
Introduction
Concepts of technical analysis
Principles of technical analysis
Techniques of technical analysis
Daily Volumes of transactions
Floating Stock
Price Trends
Rate of change Method (ROC)
Japanese Candle Stick Method
Dow Theory
Elliot Wave Theory
Advance and Decline Lines Method
Relative Strength Index
An investor is a person who allocates capital with the expectation of a future financial return. Types of investment include : equity , debt securities , real estates, currency , and commodity , derivatives such as put and call options, etc,
What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the contact information for my personal pi vendor.
Telegram: @Pi_vendor_247
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
BYD SWOT Analysis and In-Depth Insights 2024.pptxmikemetalprod
Indepth analysis of the BYD 2024
BYD (Build Your Dreams) is a Chinese automaker and battery manufacturer that has snowballed over the past two decades to become a significant player in electric vehicles and global clean energy technology.
This SWOT analysis examines BYD's strengths, weaknesses, opportunities, and threats as it competes in the fast-changing automotive and energy storage industries.
Founded in 1995 and headquartered in Shenzhen, BYD started as a battery company before expanding into automobiles in the early 2000s.
Initially manufacturing gasoline-powered vehicles, BYD focused on plug-in hybrid and fully electric vehicles, leveraging its expertise in battery technology.
Today, BYD is the world’s largest electric vehicle manufacturer, delivering over 1.2 million electric cars globally. The company also produces electric buses, trucks, forklifts, and rail transit.
On the energy side, BYD is a major supplier of rechargeable batteries for cell phones, laptops, electric vehicles, and energy storage systems.
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
1. Managerial Economics&Financial Analysis
1| Mohammad Imran
Breakeven Analysis
Introduction
The study of cost-volume-profit relationship is often referred as BEA. The term BEA is
interpreted in two senses. In its narrow sense, it is concerned with finding out BEP; BEP is the point at
which total revenue is equal to total cost. It is the point of no profit, no loss. In its broad determine the
probable profit at any level of production.
Assumptions:
1. All costs are classified into two – fixed andvariable.
2. Fixed costs remain constantat all levelsof output.
3. Variable costs vary proportionallywith the volume of output.
4. Selling price per unit remains constantin spite of competition or change in the volume of
production.
5. There will be no change in operating efficiency.
6. There will be no change in the general price level.
7. Volume of productionis the only factor affecting the cost.
8. Volume of sales andvolume of productionare equal.Hence there is no unsoldstock.
9. There is only one productor in the case of multiple products.Sales mix remains constant.
Merits:
1. Information provided by the Break Even Chartcan be understoodmore easily then those
Contained in the profit and LossAccount and the cost statement.
2. Break Even Chartdiscloses the relationshipbetween cost, volume and profit. It revealshow
changesin profit. So, it helps managementin decision-making.
3. It is very useful for forecasting costs and profits long term planningand growth
4. The chartdiscloses profits at variouslevels of production.
5. It serves as a useful toolfor cost control.
6. It can also be used to study the comparative plant efficiencies of the industry.
7. Analytical Break-even chart presentthe different elements, in the costs – direct material,
direct labour,fixed and variable overheads.
2. Managerial Economics&Financial Analysis
2| Mohammad Imran
Demerits:
1. Break-even chart presentsonly cost volumeprofits. It ignores other considerationssuch as
capital amount, marketingaspects and effect of governmentpolicy etc., which are necessary in
decision making.
2. It is assumed thatsales, totalcost and fixed cost can be represented as straightlines. In actual
practice, this may not be so.
3. It assumesthat profit is a function of output.This is notalways true.The firm may increase the
profit without increasing its output.
4. A major draw back of BEC is its inability to handle productionand sale of multiple products.
5. It is difficult to handleselling costs suchas advertisement and sale promotion in BEC.
6. It ignores economics of scale in production.
7. Fixed costs do not remain constantin the longrun.
8. Semi-variable costs are completely ignored.
9. It assumesproduction is equal to sale. It is not always truebecause generally there may be
opening stock.
10. When production increases variable cost per unit may not remain constantbut may reduce
on account of bulkbuying etc.
11. The assumptionof static nature of business and economic activities is a well-known defect of
BEC.
1. Fixed cost
2. Variable cost
3. Contribution
4. Marginof safety
5. Angle of incidence
6. Profit volume ratio
7. Break-Even-Point
1. Fixed cost:
Expenses that do not vary with the volume of production are known as fixed expenses. Eg. Manager’s
salary, rent and taxes, insurance etc. It should be noted that fixed changes are fixed only within a
certain range of plant capacity. The concept of fixed overhead is most useful in formulating a price
fixing policy. Fixed cost per unit is not fixed.
2. Variable Cost:
Expenses that vary almost in direct proportion to the volume of production of sales are called variable
expenses. Eg. Electric power and fuel, packing materials consumable stores. It should be noted that
variable cost per unit is fixed.
3. Contribution:
Contribution is the difference between sales and variable costs and it contributed towards fixed costs
and profit. It helps in sales and pricing policies and measuring the profitability of different proposals.
Contribution is a sure test to decide whether a product is worthwhile to be continued among different
products.
3. Managerial Economics&Financial Analysis
3| Mohammad Imran
Contribution = Sales – Variable cost
Contribution = Fixed Cost + Profit.
4. Margin of safety:
Margin of safety is the excess of sales over the break even sales. It can be expressed in absolute sales
amount or in percentage. It indicates the extent to which the sales can be reduced without resulting in
loss. A large margin of safety indicates the soundness of the business. The formula for the margin of
safety is:
Present sales – Break even sales (or) Profit
P. V. ratio
Margin of safety can be improved by taking the following steps.
1. Increasing production
2. Increasing selling price
3. Reducing the fixed or the variable costs or both
4. Substituting unprofitable product with profitable one.
5. Angle of incidence:
This is the angle between sales line and total cost line at the Break-even point. It indicates the profit
earning capacity of the concern. Large angle of incidence indicates a high rate of profit; a small angle
indicates a low rate of earnings. To improve this angle, contribution should be increased either by
raising the selling price and/or by reducing variable cost. It also indicates as to what extent the output
and sales price can be changed to attain a desired amount of profit.
6. Profit Volume Ratio is usually called P. V. ratio. It is one of the most useful ratios for studying the
profitability of business. The ratio of contribution to sales is the P/V ratio. It may be expressed in
percentage. Therefore, every organization tries to improve the P. V. ratio of each product by reducing
the variable cost per unit or by increasing the selling price per unit. The concept of P. V. ratio helps in
determining break even-point, a desired amount of profit etc.
The formulais, Contribution X 100
Sales
7. Break – Even- Point:If we divide the term into three words, thenit does not require further
explanation.
Break-divide
Even-equal
Point-place or position
Break Even Point refers to the point where total cost is equal to total revenue. It is a point of
no profit, no loss.This is alsoa minimum point of no profit, no loss. This is also a
minimum point of productionwhere totalcosts are recovered. If sales go up beyond the
Break Even Point, organization makes a profit. If they come down, a loss is incurred.
1. Break Even point (Units)= Fixed Expenses
Contributionper unit
2. Break Even point (In Rupees) = Fixedexpenses X Sales
Contribution