INTRODUCTION
A breakeven analysis is used to determine how much sales volume your business needs to start making a profit.
The breakeven analysis is especially useful when you're developing a pricing strategy, either as part of a marketing plan or a business plan.
In economics & business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even".
Total cost = Total revenue = B.E.P.
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
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
Cost Accounting-
-Meaning of Cost Accounting
-Scope of Cost Accounting
-Nature of Cost Accounting
-Relationship b/w Financial Accounting & Cost Accounting
-Cost Accounting v/s Management Accounting
-Objectives of cost accounting
-Function of cost accountant
-Essentials of cost accounting
-Advantages of cost accounting
-Limitations of cost accounting
-Role of cost in cost accounting
-Cost Unit & Cost Centre
-Cost Techniques
-Costing Systems
-Costing Methods
-Cost Classification
-Components of total cost
-Cost Sheet.
Fundamental concepts, principle of economicsShompa Nandi
Fundamental Concept or Principle of Economics, Opportunity cost principle, Equi-marginal principle, incremental principle, discounting principle, Risk and uncertainty, Time Perspective
A breakeven analysis is used to determine how much sales volume your business needs to start making a profit.
The breakeven analysis is especially useful when you're developing a pricing strategy, either as part of a marketing plan or a business plan.
Isoquants, MRTS, Concept of Total Product, Average & Marginal Product, Short Run and Long Run analysis of production, The Law of Variable proportion, Returns to scale,
Production Cost – Concept of Cost, Classification of Short run cost – Long run cost,
Cost Accounting-
-Meaning of Cost Accounting
-Scope of Cost Accounting
-Nature of Cost Accounting
-Relationship b/w Financial Accounting & Cost Accounting
-Cost Accounting v/s Management Accounting
-Objectives of cost accounting
-Function of cost accountant
-Essentials of cost accounting
-Advantages of cost accounting
-Limitations of cost accounting
-Role of cost in cost accounting
-Cost Unit & Cost Centre
-Cost Techniques
-Costing Systems
-Costing Methods
-Cost Classification
-Components of total cost
-Cost Sheet.
Fundamental concepts, principle of economicsShompa Nandi
Fundamental Concept or Principle of Economics, Opportunity cost principle, Equi-marginal principle, incremental principle, discounting principle, Risk and uncertainty, Time Perspective
A breakeven analysis is used to determine how much sales volume your business needs to start making a profit.
The breakeven analysis is especially useful when you're developing a pricing strategy, either as part of a marketing plan or a business plan.
Isoquants, MRTS, Concept of Total Product, Average & Marginal Product, Short Run and Long Run analysis of production, The Law of Variable proportion, Returns to scale,
Production Cost – Concept of Cost, Classification of Short run cost – Long run cost,
LICENCING PROCEDURE FOR EXPORT AND IMPORTAsrar Mohd
INTRODUCTION
Setting-up an export business requires basic documentation such as a Permanent Account Number (PAN card), Importer Exporter Code (IEC) from DGFT office and opening a bank account.
Other key factors include knowledge of trading systems, FTP and Industrial Policy, access to market information, ensuring product quality and compliance with export procedures & documentation.
Volkswagen's Marketing Strategy in IndiaAsrar Mohd
INTRODUCTION
Volkswagen (VW) is one of the world’s leading automobile manufacturers and the largest carmaker in Europe
Volkswagen in German language means people’s car
Founded - 28 May 1937 (75 years)
Founder(s) - Ferdinand Porsche
Headquarters - Wolfsburg, Germany
Slogan - Das Auto ("The Car")
Area served - 153 countries
Subsidiaries - Audi, Bugatti, Bentley, Lamborghini, Porsche, SEAT, Skoda, Volkswagen and Scania CV
INTRODUCTION
Outsourcing is the process of shifting tasks and services which were hitherto performed in-house to outside vendors (contracted out).
It is a strategic decision to give a task or activity to an independent contractor to improve service and product quality, reduce production cycle times, lower costs, increase focus on core competencies, and in general, enhance organizational effectiveness.
Laws regulating women working in night shiftsAsrar Mohd
Nightshifts have been in existence for a long time; however for India it was only recently through an amendment to the Factories Act 1948 that it was allowed under the law for women to work nightshifts.
Knowledge Management at Toyota
According to analysts, Toyota's success in both the local and global markets was based on its gaining a competitive advantage through implementation of innovative and path-breaking ideas on its production floors.
Toyota Production System (TPS) worked on the basic idea of maintaining a continuous flow of products in factories in order to adapt flexibly to changes in demand.
TPS linked all production activities to real dealer demand through implementation of Kanban, JIT (Just-In-Time) and other quality measures...
Ethical and legal consideration in RETAILINGAsrar Mohd
What is ETHICS ?
This is a set of rules for human moral behavior. For retailers they can have explicit code of ethics or implicit code of ethics.
Explicit code of ethics: Written policy that specifies what is ethical and unethical behavior.
Implicit: Unwritten but well understood set of rules/standards of moral responsibilities.
Founder: Ferruccio Lamborghini
Founded: Sant'Agata, Italy
President: Stephan Winkelmann (2005 - Present)
Lamborghini's 831 employees produced 1,711 vehicles per year
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
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how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@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
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor 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
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
how can I sell my pi coins for cash in a pi APPDOT TECH
You can't sell your pi coins in the pi network app. because it is not listed yet on any exchange.
The only way you can sell is by trading your pi coins with an investor (a person looking forward to hold massive amounts of pi coins before mainnet launch) .
You don't need to meet the investor directly all the trades are done with a pi vendor/merchant (a person that buys the pi coins from miners and resell it to investors)
I Will leave The telegram contact of my personal pi vendor, if you are finding a legitimate one.
@Pi_vendor_247
#pi network
#pi coins
#money
Resume
• Real GDP growth slowed down due to problems with access to electricity caused by the destruction of manoeuvrable electricity generation by Russian drones and missiles.
• Exports and imports continued growing due to better logistics through the Ukrainian sea corridor and road. Polish farmers and drivers stopped blocking borders at the end of April.
• In April, both the Tax and Customs Services over-executed the revenue plan. Moreover, the NBU transferred twice the planned profit to the budget.
• The European side approved the Ukraine Plan, which the government adopted to determine indicators for the Ukraine Facility. That approval will allow Ukraine to receive a EUR 1.9 bn loan from the EU in May. At the same time, the EU provided Ukraine with a EUR 1.5 bn loan in April, as the government fulfilled five indicators under the Ukraine Plan.
• The USA has finally approved an aid package for Ukraine, which includes USD 7.8 bn of budget support; however, the conditions and timing of the assistance are still unknown.
• As in March, annual consumer inflation amounted to 3.2% yoy in April.
• At the April monetary policy meeting, the NBU again reduced the key policy rate from 14.5% to 13.5% per annum.
• Over the past four weeks, the hryvnia exchange rate has stabilized in the UAH 39-40 per USD range.
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
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.
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
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.
2. A breakeven analysis is used to determine how much sales
volume your business needs to start making a profit.
The breakeven analysis is especially useful when you're
developing a pricing strategy, either as part of a marketing
plan or a business plan.
In economics & business, specifically cost accounting,
the break-even point (BEP) is the point at which cost or
expenses and revenue are equal: there is no net loss or gain,
and one has "broken even".
Total cost = Total revenue = B.E.P.
INTRODUCTION
4. There are two basic types of costs a company incurs.
• Variable Costs
• Fixed Costs
Variable costs are costs that change with changes in
production levels or sales. Examples include: Costs of
materials used in the production of the goods.
Fixed costs remain roughly the same regardless of
sales/output levels. Examples include: Rent, Insurance and
Wages
BREAK EVEN ANALYSIS
In order to calculate how profitable a product will be, we must
firstly look at the Costs Price and Revenue involved.
5. Unit Price:
The amount of money charged to the customer for each unit of a
product or service.
Total Cost:
The sum of the fixed cost and total variable cost for any given level of
production.
(Fixed Cost + Total Variable Cost )
Total Variable Cost:
The product of expected unit sales and variable unit cost.
(Expected Unit Sales * Variable Unit Cost )
6. Total Revenue:
The product of expected unit sales and unit price.
(Expected Unit Sales * Unit Price )
Profit/ loss
The monetary gain or loss resulting from revenues after
subtracting all associated costs. (Total Revenue - Total Costs)
7. All elements of cost i.e. production, administration and selling
distribution can be divided into fixed and variable components.
Variable costs remain constant per unit of output.
Fixed cost remain constant at all volume of output.
Selling price per unit remains unchanged or constant at all levels
of output.
Volume of production is the only factor that influences cost.
There will be no change in the general price level.
There is one product and in case of multi product, the sales
remain constant.
ASSUMPTIONS
8. The break-even point (in terms of Unit Sales (X)) can be directly
computed in terms of Total Revenue (TR) and Total Costs (TC) as:
The quantity (P – V) is of interest in its own right, and is called
the Unit Contribution Margin (C): it is the marginal profit per unit,
or alternatively the portion of each sale that contributes to Fixed
Costs
COMPUTATION
where:
TFC is Total Fixed Costs,
P is Unit Sale Price, and
V is Unit Variable Cost
9. For example, suppose that your fixed costs for producing
100,000 product were 30,000 Rs a year.
Your variable costs are 2.20 R.s materials, 4.00 R.s labor, and
0.80 Rs overhead, for a total of 7.00 R.s per unit.
If you choose a selling price of 12.00 Rs for each product, then:
BEP= TFC/P-V
30,000(TFC) divided by [12.00(P) - 7.00(V)] equals 6000 units.
This is the number of products that have to be sold at a selling
price of 12.00 Rs before your business will start to make a profit.
EXAMPLES
10. For example, if it costs R.s. 50 to produce a pen, and there
are fixed costs of R.s.1,000, the break-even point for selling
the widgets would be:
If selling for R.s. 100: 20 Widgets
(Calculated as 1000/(100-50)=20)
If selling for $200: 20 Widgets
(Calculated as 1000/(200-50)=6.7)
From this we can make out that the company should sell
products at higher price to reach BEP faster.
EXAMPLE
11. Costs/Revenue
Output/Sales
Initially a firm
will incur fixed
costs, these do
not depend on
output or sales.
FC
As output is
generated, the
firm will incur
variable costs –
these vary
directly with the
amount produced
VC
The total costs
therefore
(assuming
accurate
forecasts!) is the
sum of FC+VC
TC
Total revenue is
determined by the
price charged and
the quantity sold –
again this will be
determined by
expected forecast
sales initially.
TR
The lower the
price, the less
steep the total
revenue curve.
TR
Q1
The Break-even point
occurs where total
revenue equals total
costs – the firm, in
this example would
have to sell Q1 to
generate sufficient
revenue to cover its
costs.
15. Margin of safety represents the strength of the business. It
enables a business to know what is the exact amount it has
gained or lost and whether they are over or below the break
even point.
margin of safety = (current output - breakeven output) OR
Margin o safety = actual sales – BEP sales
margin of safety% = (current output - breakeven
output)/current output × 100
MARGIN OF SAFETY
16. Break-Even Analysis
Costs/Revenue
Output/Sales
FC
VC
TCTR (p = Rs. 2)
Q1 Q2
Margin of Safety
Margin of
safety shows
how far sales
can fall before
losses made. If
Q1 = 1000 and
Q2 = 1800, sales
could fall by 800
units before a
loss would be
made
TR (p = Rs. 3)
Q3
A higher
price
would
lower the
break
even
point and
the
margin of
safety
would
widen
17. Helpful in deciding the minimum quantity of sales
Helpful in the determination of tender price.
Helpful in examining effects upon organization’s
profitability.
Helpful in deciding about the substitution of new plants.
Helpful in sales price and quantity.
Helpful in determining marginal cost.
USES OF BREAK EVEVN POINT
18. Break-even analysis is only a supply side (costs only) analysis, as
it tells you nothing about what sales are actually likely to be for
the product at these various prices.
It assumes that fixed costs (FC) are constant
It assumes average variable costs are constant per unit of output,
at least in the range of likely quantities of sales.
It assumes that the quantity of goods produced is equal to the
quantity of goods sold (i.e., there is no change in the quantity of
goods held in inventory at the beginning of the period and the
quantity of goods held in inventory at the end of the period.
In multi-product companies, it assumes that the relative
proportions of each product sold and produced are constant.
LIMITATIONS
19. A company should determine its break even point before
selling its products.
In order to know how price your product, you first have to
know how to calculate breakeven point.
Break-even analysis is a supply side analysis; that is it only
analyzes the costs of the sales.
It does not analyze how demand may be affected at different
price levels.
CONCLUSION