The document summarizes a case study analyzing capacity issues and profitability opportunities at Melford Hospital's pediatric unit, Happy Times Pediatrics. A cost-volume-profit analysis was conducted to determine the breakeven point for 60, 70, and 80 beds. Adding 20 more beds could decrease profits linearly by around $30,000 per bed. To maximize profits, the hospital decided to rent the additional 20 beds to an outpatient pediatric surgery group on an as-needed basis. This is projected to increase annual profits by $786,333 by utilizing the beds more efficiently.
Futures & Forwards Contract Derivtives In A NutshellShravan Bhumkar
Futures and forwards contracts are types of derivatives that allow parties to lock in a price for an asset to be exchanged at a future date. A forward contract is a customized over-the-counter agreement between two parties, while a futures contract is standardized and traded on an exchange. Key differences are that futures contracts have daily margin settlements and lower counterparty risk. Derivatives are used by hedgers to manage risk, speculators to wager on price movements, market-makers to facilitate trading, and arbitrageurs to exploit temporary price differences across markets.
In this presentation, we will discuss about how or what conditions trigger international trade, which are further elaborated through various theories of international trade.
To know more about Welingkar School’s Distance Learning Program and courses offered, visit: http://www.welingkaronline.org/distance-learning/online-mba.html
This document discusses fundamental analysis and technical analysis techniques for evaluating stocks. Fundamental analysis examines macroeconomic conditions, industry trends, and company financials to determine a stock's intrinsic value and predict future performance. Technical analysis focuses on analyzing stock price movements and market indicators to identify trends. Key aspects of fundamental analysis covered include economic analysis, industry life cycles, and quantitative/qualitative company analysis using metrics like earnings, cash flows, and management quality.
This document provides an overview of job order costing and batch costing methods. It defines job order costing as a method used for customer specific orders that are short in duration, such as for consulting firms or manufacturers of specialized goods. Batch costing is used when similar products are made in batches, like pharmaceuticals or garments. The key steps of job order costing include identifying the job, issuing a production order, tracking material, labor and overhead costs, computing total costs, and completing a job cost report. Batch costing similarly tracks costs for a group of similar products produced as a batch.
Chapter3International Finance ManagementPiyush Gaur
This document provides sample answers and solutions to end-of-chapter questions and problems about balance of payments. It discusses key concepts like defining the balance of payments, reasons for examining BOP data, causes of US and Japan's current account balances, how countries can have overall BOP surpluses or deficits, components of official reserve assets, and how various transactions are classified in a country's BOP. It also provides an example of constructing a BOP table for Japan in 2006 and interpreting the data.
This document discusses financial statement analysis for credit decisions. It describes the three main financial statements - the balance sheet, income statement, and cash flow statement. It then discusses different types of financial statement analysis including vertical analysis, horizontal analysis, and ratio analysis. Finally, it discusses analyzing a company's ongoing business concern by examining factors like working capital, cash flow, receivables, inventory, and management skills. The overall goal of financial statement analysis is to assess a company's financial health, performance, and ability to repay debts.
Presentation about Foreign exchange reserves maintained by central banks and monetary authorities of all countries worldwide. It shows the sources and spendings of forex reserves and the advantage of excess reserves.
The document discusses portfolio diversification through asset allocation. It explains that asset allocation is the process of combining different asset classes like stocks, bonds, and cash in a portfolio to reduce risk and meet investment goals. The document shows that diversifying across multiple asset classes can lower the overall risk of a portfolio for the same expected return compared to investing in a single asset class. It emphasizes that diversification helps reduce volatility and smooth returns because different asset classes do not always move in the same direction.
Futures & Forwards Contract Derivtives In A NutshellShravan Bhumkar
Futures and forwards contracts are types of derivatives that allow parties to lock in a price for an asset to be exchanged at a future date. A forward contract is a customized over-the-counter agreement between two parties, while a futures contract is standardized and traded on an exchange. Key differences are that futures contracts have daily margin settlements and lower counterparty risk. Derivatives are used by hedgers to manage risk, speculators to wager on price movements, market-makers to facilitate trading, and arbitrageurs to exploit temporary price differences across markets.
In this presentation, we will discuss about how or what conditions trigger international trade, which are further elaborated through various theories of international trade.
To know more about Welingkar School’s Distance Learning Program and courses offered, visit: http://www.welingkaronline.org/distance-learning/online-mba.html
This document discusses fundamental analysis and technical analysis techniques for evaluating stocks. Fundamental analysis examines macroeconomic conditions, industry trends, and company financials to determine a stock's intrinsic value and predict future performance. Technical analysis focuses on analyzing stock price movements and market indicators to identify trends. Key aspects of fundamental analysis covered include economic analysis, industry life cycles, and quantitative/qualitative company analysis using metrics like earnings, cash flows, and management quality.
This document provides an overview of job order costing and batch costing methods. It defines job order costing as a method used for customer specific orders that are short in duration, such as for consulting firms or manufacturers of specialized goods. Batch costing is used when similar products are made in batches, like pharmaceuticals or garments. The key steps of job order costing include identifying the job, issuing a production order, tracking material, labor and overhead costs, computing total costs, and completing a job cost report. Batch costing similarly tracks costs for a group of similar products produced as a batch.
Chapter3International Finance ManagementPiyush Gaur
This document provides sample answers and solutions to end-of-chapter questions and problems about balance of payments. It discusses key concepts like defining the balance of payments, reasons for examining BOP data, causes of US and Japan's current account balances, how countries can have overall BOP surpluses or deficits, components of official reserve assets, and how various transactions are classified in a country's BOP. It also provides an example of constructing a BOP table for Japan in 2006 and interpreting the data.
This document discusses financial statement analysis for credit decisions. It describes the three main financial statements - the balance sheet, income statement, and cash flow statement. It then discusses different types of financial statement analysis including vertical analysis, horizontal analysis, and ratio analysis. Finally, it discusses analyzing a company's ongoing business concern by examining factors like working capital, cash flow, receivables, inventory, and management skills. The overall goal of financial statement analysis is to assess a company's financial health, performance, and ability to repay debts.
Presentation about Foreign exchange reserves maintained by central banks and monetary authorities of all countries worldwide. It shows the sources and spendings of forex reserves and the advantage of excess reserves.
The document discusses portfolio diversification through asset allocation. It explains that asset allocation is the process of combining different asset classes like stocks, bonds, and cash in a portfolio to reduce risk and meet investment goals. The document shows that diversifying across multiple asset classes can lower the overall risk of a portfolio for the same expected return compared to investing in a single asset class. It emphasizes that diversification helps reduce volatility and smooth returns because different asset classes do not always move in the same direction.
The document summarizes the Modigliani-Miller approach to capital structure. Some key points:
1) According to MM, leverage will not affect a firm's value or cost of capital. There is no optimal capital structure.
2) The cost of equity will rise to exactly offset any savings from low-cost debt, keeping the weighted average cost of capital constant regardless of capital structure.
3) MM relies on the concept of arbitrage to argue that investors can substitute "homemade leverage" to achieve the same returns, keeping firm values and costs constant across different structures.
4) MM later incorporated taxes, recognizing debt provides a tax shield that lowers the weighted average cost of capital
This report analyzes the financial and non-financial performance of J Sainsbury Plc, a leading UK supermarket established in 1869. It finds that Sainsbury's performance has improved in recent years, with higher return on equity and capital employed than competitors. A ratio analysis shows most profitability and efficiency ratios for Sainsbury have increased over the past decade, though current ratios remain relatively low. A comparison with WM Morrison Supermarkets finds that while Sainsbury has improved, Morrison currently outperforms it. Overall, the report concludes Sainsbury has strengthened but still needs to work hard to compete effectively.
The document provides an overview of the theoretical and regulatory framework of leasing in India. It defines key concepts and classifications of leases, such as finance vs operating leases. It notes that leasing in India is governed by various allied legislations rather than a single leasing law. The document also outlines the parties, terms, and documentation involved in lease agreements, as well as the advantages and limitations of leasing.
This document provides an overview of international financial markets, including:
- The foreign exchange, Eurocurrency, Eurocredit, Eurobond, and international stock markets. It describes the background and corporate use of each.
- The motives for companies and investors to use international financial markets, such as taking advantage of interest rate differences or currency fluctuations between countries.
- Key concepts related to each market, including how foreign exchange rates are established, the roles of major banks, types of bonds and loans offered, and considerations for companies issuing stock internationally.
- A chart illustrating the typical foreign cash flows of a multinational corporation and how the various international financial markets facilitate trade, investment, and financing activities.
This document provides details on preparing profit and loss accounts and balance sheets. It begins by defining key accounting concepts like revenue, expenses, net profit, and the difference between cash basis and accrual basis accounting. It then explains the purpose and preparation of key financial statements like the trading account, profit and loss account, and balance sheet. The trading account is used to calculate gross profit/loss, while the profit and loss account calculates net profit/loss. The balance sheet presents the financial position of a business on a given date by listing assets, liabilities, and capital. Manufacturing accounts are also discussed for businesses that manufacture goods.
The document discusses different types of international bonds. It defines foreign bonds as bonds issued by a foreign entity in the domestic currency of the country of issue. Eurobonds are bonds that are sold by an issuer in a currency different from the country where the bond is issued. There are several types of international bonds including straight fixed-rate bonds, floating rate notes, convertible bonds, and zero-coupon bonds. These bonds differ in their interest payment frequency, coupon size, and payoff at maturity.
Financial instrument IAS 32 IFRS 7 & and IFRS; 9AdeadebayoShuaib
This document discusses IAS 32, IFRS 7, and IFRS 9 regarding financial instruments. It defines key terms like financial instruments, financial assets, and financial liabilities. It outlines the classification of financial instruments into those measured at fair value through profit or loss, fair value through other comprehensive income, and amortized cost. It also discusses impairment of financial assets, reclassification of financial instruments, and derecognition of financial assets and liabilities. Examples are provided to illustrate measurement of financial instruments under different classifications.
The document discusses the components of a cost sheet, including direct costs, indirect costs, and calculations. It provides a sample cost sheet for a company producing 1 lakh units of bread. Direct costs include raw materials, direct labor, and direct expenses. Indirect costs include factory overheads, office administration overheads, and sales/distribution overheads. The cost sheet calculates costs per unit and totals for raw materials, labor, overheads, cost of production, sales, and profit.
This document discusses leverage and its determinants. It defines leverage as using borrowed money to increase investment returns. There are three types of leverage: operating, financial, and combined. Financial leverage refers to using borrowed funds to acquire assets. The determinants of a firm's leverage decision include size, growth, profitability, liquidity, tangibility, and interest rates. Firms must carefully analyze their leverage position to avoid overleveraging which could lead to bankruptcy.
Given the recent financial crisis and the extended impact on global credit market and liquidity, it is imperative that financial institutions strengthen their market risk management capabilities to effectively meet compelling business objectives and challenges which include portfolio pricing and portfolio exposure management
Factors affecting call and put option priceskingsly nelson
The document outlines 6 primary factors that affect call and put option prices: 1) the underlying price, 2) expected volatility, 3) strike price, 4) time until expiration, 5) interest rates, and 6) dividends. Option prices increase or decrease based on whether the underlying price, expected volatility, time until expiration, and interest rates increase or decrease. Option prices also increase if the strike price is further in or out of the money and if dividends rise or fall.
This document discusses various theories of capital structure and their impact on firm value. It begins by outlining learning objectives around capital structure theories and their relationship to cost of capital and firm value. It then covers the net operating income, traditional, and Modigliani-Miller approaches. It discusses how taxes impact the MM hypotheses and introduces the trade-off theory weighing costs and benefits of leverage. The document also summarizes pecking order theory and approaches to establishing an optimal capital structure.
This document discusses joint cost and byproducts accounting. It defines key terms like joint costs, splitoff point, separable costs, main product, joint products, and byproducts. It provides examples of joint cost situations and gives an overview of the joint cost process. It discusses reasons for allocating joint costs and how to distinguish joint products from byproducts. The document then explains several methods for allocating joint costs, including market-based, physical measure, weighted average, and net realizable value methods. It provides an illustration comparing the physical measure and sales value at splitoff point methods. Finally, it covers accounting for byproducts, comparing production and sales methods, and providing an illustration for The Westlake Corporation.
IAS 17 provides guidance on accounting for leases. Key aspects include classifying leases as either finance or operating based on transfer of risks and rewards of ownership. Lessees account for finance and operating leases differently, with finance leases requiring recognition of leased assets and liabilities on the balance sheet. Lessors also account for finance and operating leases differently, with finance leases requiring recognition of a net investment receivable that is amortized over the lease term to achieve a constant rate of return. Sale and leaseback transactions are also addressed.
The document discusses IAS 38 and the accounting for intangible assets. It provides definitions and outlines the scope and recognition criteria for intangible assets according to IAS 38. Specifically, it states that an intangible asset must be identifiable, provide control over a resource, and generate future economic benefits to be recognized. It also notes that intangible assets acquired in a business combination form part of goodwill.
IAS 16 provides guidance on accounting for property, plant and equipment. It requires initial recognition of assets at cost and subsequent measurement using either the cost model or revaluation model. It also provides guidance on depreciation, derecognition, and disclosures of property, plant and equipment. Some key differences from Indian GAAP include requirements for regular revaluation, a component approach for depreciation, and capitalization of certain subsequent expenditures.
1) The document discusses bonds and bond pricing, including the basic concepts of bonds, how bonds are evaluated and priced, and how to construct bond amortization schedules.
2) Key formulas are presented for pricing a bond using the basic price formula and constructing bond premium or discount amortization schedules using the effective interest method.
3) Examples are provided to illustrate bond pricing, including pricing between coupon dates, and constructing bond premium and discount amortization schedules.
Reconciliation of Cost & Financial AccountsDhrumil Shah
The cost and financial accounts of a firm need to be reconciled when the profits reported in each do not match. Reasons for differences include items recorded in one account but not the other, and under or over absorption of overheads or valuation of inventory. The reconciliation statement balances the profits by adding income and expenses only in one account and subtracting the same from the other. It helps check accuracy and identify reasons for profit differences between accounts. An example shows reconciling the ₹3.5 lakh profit reported in cost accounts of JK Ltd to the ₹3.385 lakh profit in financial accounts by adjusting for various items treated differently.
Melford Hospital's pediatrics unit operated at 100% capacity for 90 days last year, exceeding their maximum capacity by 20 patients. Using CVP analysis, the hospital determined adding 20 beds would allow them to meet increased demand and breakeven. However, adding beds only increased costs and decreased profits. Instead, the hospital recommends renting the additional beds to an outpatient surgical group, sharing costs. Estimating the surgical group will use the beds for 4,200 patient days, annual profit is projected to increase to $786,333 with 26,000 total patient days.
this is marketing plan that made by my group for Marketing Fundamental Class, it has been held at first term of Creative Marketing Class in Binus Business School Jakarta. Design by: matius.alvin@gmail.com
The document summarizes the Modigliani-Miller approach to capital structure. Some key points:
1) According to MM, leverage will not affect a firm's value or cost of capital. There is no optimal capital structure.
2) The cost of equity will rise to exactly offset any savings from low-cost debt, keeping the weighted average cost of capital constant regardless of capital structure.
3) MM relies on the concept of arbitrage to argue that investors can substitute "homemade leverage" to achieve the same returns, keeping firm values and costs constant across different structures.
4) MM later incorporated taxes, recognizing debt provides a tax shield that lowers the weighted average cost of capital
This report analyzes the financial and non-financial performance of J Sainsbury Plc, a leading UK supermarket established in 1869. It finds that Sainsbury's performance has improved in recent years, with higher return on equity and capital employed than competitors. A ratio analysis shows most profitability and efficiency ratios for Sainsbury have increased over the past decade, though current ratios remain relatively low. A comparison with WM Morrison Supermarkets finds that while Sainsbury has improved, Morrison currently outperforms it. Overall, the report concludes Sainsbury has strengthened but still needs to work hard to compete effectively.
The document provides an overview of the theoretical and regulatory framework of leasing in India. It defines key concepts and classifications of leases, such as finance vs operating leases. It notes that leasing in India is governed by various allied legislations rather than a single leasing law. The document also outlines the parties, terms, and documentation involved in lease agreements, as well as the advantages and limitations of leasing.
This document provides an overview of international financial markets, including:
- The foreign exchange, Eurocurrency, Eurocredit, Eurobond, and international stock markets. It describes the background and corporate use of each.
- The motives for companies and investors to use international financial markets, such as taking advantage of interest rate differences or currency fluctuations between countries.
- Key concepts related to each market, including how foreign exchange rates are established, the roles of major banks, types of bonds and loans offered, and considerations for companies issuing stock internationally.
- A chart illustrating the typical foreign cash flows of a multinational corporation and how the various international financial markets facilitate trade, investment, and financing activities.
This document provides details on preparing profit and loss accounts and balance sheets. It begins by defining key accounting concepts like revenue, expenses, net profit, and the difference between cash basis and accrual basis accounting. It then explains the purpose and preparation of key financial statements like the trading account, profit and loss account, and balance sheet. The trading account is used to calculate gross profit/loss, while the profit and loss account calculates net profit/loss. The balance sheet presents the financial position of a business on a given date by listing assets, liabilities, and capital. Manufacturing accounts are also discussed for businesses that manufacture goods.
The document discusses different types of international bonds. It defines foreign bonds as bonds issued by a foreign entity in the domestic currency of the country of issue. Eurobonds are bonds that are sold by an issuer in a currency different from the country where the bond is issued. There are several types of international bonds including straight fixed-rate bonds, floating rate notes, convertible bonds, and zero-coupon bonds. These bonds differ in their interest payment frequency, coupon size, and payoff at maturity.
Financial instrument IAS 32 IFRS 7 & and IFRS; 9AdeadebayoShuaib
This document discusses IAS 32, IFRS 7, and IFRS 9 regarding financial instruments. It defines key terms like financial instruments, financial assets, and financial liabilities. It outlines the classification of financial instruments into those measured at fair value through profit or loss, fair value through other comprehensive income, and amortized cost. It also discusses impairment of financial assets, reclassification of financial instruments, and derecognition of financial assets and liabilities. Examples are provided to illustrate measurement of financial instruments under different classifications.
The document discusses the components of a cost sheet, including direct costs, indirect costs, and calculations. It provides a sample cost sheet for a company producing 1 lakh units of bread. Direct costs include raw materials, direct labor, and direct expenses. Indirect costs include factory overheads, office administration overheads, and sales/distribution overheads. The cost sheet calculates costs per unit and totals for raw materials, labor, overheads, cost of production, sales, and profit.
This document discusses leverage and its determinants. It defines leverage as using borrowed money to increase investment returns. There are three types of leverage: operating, financial, and combined. Financial leverage refers to using borrowed funds to acquire assets. The determinants of a firm's leverage decision include size, growth, profitability, liquidity, tangibility, and interest rates. Firms must carefully analyze their leverage position to avoid overleveraging which could lead to bankruptcy.
Given the recent financial crisis and the extended impact on global credit market and liquidity, it is imperative that financial institutions strengthen their market risk management capabilities to effectively meet compelling business objectives and challenges which include portfolio pricing and portfolio exposure management
Factors affecting call and put option priceskingsly nelson
The document outlines 6 primary factors that affect call and put option prices: 1) the underlying price, 2) expected volatility, 3) strike price, 4) time until expiration, 5) interest rates, and 6) dividends. Option prices increase or decrease based on whether the underlying price, expected volatility, time until expiration, and interest rates increase or decrease. Option prices also increase if the strike price is further in or out of the money and if dividends rise or fall.
This document discusses various theories of capital structure and their impact on firm value. It begins by outlining learning objectives around capital structure theories and their relationship to cost of capital and firm value. It then covers the net operating income, traditional, and Modigliani-Miller approaches. It discusses how taxes impact the MM hypotheses and introduces the trade-off theory weighing costs and benefits of leverage. The document also summarizes pecking order theory and approaches to establishing an optimal capital structure.
This document discusses joint cost and byproducts accounting. It defines key terms like joint costs, splitoff point, separable costs, main product, joint products, and byproducts. It provides examples of joint cost situations and gives an overview of the joint cost process. It discusses reasons for allocating joint costs and how to distinguish joint products from byproducts. The document then explains several methods for allocating joint costs, including market-based, physical measure, weighted average, and net realizable value methods. It provides an illustration comparing the physical measure and sales value at splitoff point methods. Finally, it covers accounting for byproducts, comparing production and sales methods, and providing an illustration for The Westlake Corporation.
IAS 17 provides guidance on accounting for leases. Key aspects include classifying leases as either finance or operating based on transfer of risks and rewards of ownership. Lessees account for finance and operating leases differently, with finance leases requiring recognition of leased assets and liabilities on the balance sheet. Lessors also account for finance and operating leases differently, with finance leases requiring recognition of a net investment receivable that is amortized over the lease term to achieve a constant rate of return. Sale and leaseback transactions are also addressed.
The document discusses IAS 38 and the accounting for intangible assets. It provides definitions and outlines the scope and recognition criteria for intangible assets according to IAS 38. Specifically, it states that an intangible asset must be identifiable, provide control over a resource, and generate future economic benefits to be recognized. It also notes that intangible assets acquired in a business combination form part of goodwill.
IAS 16 provides guidance on accounting for property, plant and equipment. It requires initial recognition of assets at cost and subsequent measurement using either the cost model or revaluation model. It also provides guidance on depreciation, derecognition, and disclosures of property, plant and equipment. Some key differences from Indian GAAP include requirements for regular revaluation, a component approach for depreciation, and capitalization of certain subsequent expenditures.
1) The document discusses bonds and bond pricing, including the basic concepts of bonds, how bonds are evaluated and priced, and how to construct bond amortization schedules.
2) Key formulas are presented for pricing a bond using the basic price formula and constructing bond premium or discount amortization schedules using the effective interest method.
3) Examples are provided to illustrate bond pricing, including pricing between coupon dates, and constructing bond premium and discount amortization schedules.
Reconciliation of Cost & Financial AccountsDhrumil Shah
The cost and financial accounts of a firm need to be reconciled when the profits reported in each do not match. Reasons for differences include items recorded in one account but not the other, and under or over absorption of overheads or valuation of inventory. The reconciliation statement balances the profits by adding income and expenses only in one account and subtracting the same from the other. It helps check accuracy and identify reasons for profit differences between accounts. An example shows reconciling the ₹3.5 lakh profit reported in cost accounts of JK Ltd to the ₹3.385 lakh profit in financial accounts by adjusting for various items treated differently.
Melford Hospital's pediatrics unit operated at 100% capacity for 90 days last year, exceeding their maximum capacity by 20 patients. Using CVP analysis, the hospital determined adding 20 beds would allow them to meet increased demand and breakeven. However, adding beds only increased costs and decreased profits. Instead, the hospital recommends renting the additional beds to an outpatient surgical group, sharing costs. Estimating the surgical group will use the beds for 4,200 patient days, annual profit is projected to increase to $786,333 with 26,000 total patient days.
this is marketing plan that made by my group for Marketing Fundamental Class, it has been held at first term of Creative Marketing Class in Binus Business School Jakarta. Design by: matius.alvin@gmail.com
The document contains sample answers and solutions to examples provided in accounting textbook chapters about cost and management accounting. Example 1 provides cost cards and profit statements for two months of production. Example 2 uses the absorption costing method to calculate overhead absorption rates and unit product costs. Example 3 allocates overhead costs across different cost centers using repeated distribution and algebraic methods.
The document provides an overview of service offerings, demand forecasts, sales projections, expenses, and cash flow projections for a proposed mobile spa business. Key details include:
- Seven main service offerings with pricing ranges from $5,000-$250,000 per unit. Realistic annual demand forecasts range from 150-6,000 units.
- Annual sales projections range from $25-54 million under pessimistic, realistic, and optimistic scenarios. Expenses include operating costs, depreciation, and interest payments.
- $90 million in initial funding is required for vehicles, equipment, and working capital. Cash flow projections show positive NPV and IRR under realistic estimates. Sensitivity analysis shows the business
Actual Vs Budget Variance PowerPoint Presentation SlidesSlideTeam
This PPT deck displays twentyone slides with in depth research. Our Actual Vs Budget Variance Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographics for an inclusive and comprehensive Actual Vs Budget Variance Powerpoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
This document discusses pressure ulcers and presents a solution called the Dolphin Pressure Redistribution System. It begins with background on the incidence and costs of pressure ulcers in the US. It then discusses conventional solutions like low air loss beds and their limitations. The Dolphin System is introduced as a dynamic 3D pressure redistribution system that prevents and heals pressure ulcers at all stages through a full mattress and wheelchair pad allowing continuity of care during transport. Comparative data shows it significantly outperforms other systems in reducing pressure and healing time, thereby reducing costs of treatment. In closing, it argues the Dolphin System delivers innovative medical devices that both improve patient care and provide financial benefits to healthcare facilities.
This PPT deck displays twentyone slides with in depth research. Our Budget Variance Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographics for an inclusive and comprehensive Budget Variance Powerpoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
Welcome to the Company Profile. This document provides information about food cart franchises offered by the company. It outlines the various franchise package options, including the Gold Cart/2in1, Platinum/3in1, Classic Cart/Mall Cart, Food to Go, and Distributor packages. Each package listing details the included items. Additional sections provide information on profitability projections based on daily sales for single carts, 2in1/3in1 carts, and mall carts. Operating expenses like rental costs, labor, electricity, and misc. expenses are subtracted from estimated gross profits to calculate projected monthly net profits.
This document provides learning objectives for a chapter on cash flow estimation and risk analysis. It outlines key concepts students should understand, including difficulties in estimating cash flows, relevant considerations in capital budgeting, and tools for incorporating risk such as sensitivity analysis, scenario analysis, and Monte Carlo simulation. The document also provides lecture suggestions, including how many class periods to spend on the chapter and answers to end-of-chapter questions.
“More with Less” The Sustainable Sugarcane Initiative (SSI) in India and Beyond: Experience & Future Directions.
Presented by: Dr. Biksham Gujja, bg@agsri.com
Venue: Cornell University
Date: 8th February 2013
Budget Vs Actual Variance Analysis PowerPoint Presentation SlidesSlideTeam
Enhance your audiences knowledge with this well researched complete deck. Showcase all the important features of the deck with perfect visuals. This deck comprises of total of twenty slides with each slide explained in detail. Each template comprises of professional diagrams and layouts. Our professional PowerPoint experts have also included icons, graphs and charts for your convenience. All you have to do is DOWNLOAD the deck. Make changes as per the requirement. Yes, these PPT slides are completely customizable. Edit the colour, text and font size. Add or delete the content from the slide. And leave your audience awestruck with the professionally designed Budget Vs Actual Variance Analysis Powerpoint Presentation Slides complete deck.
Bontrager gih monitoring the safety net_nnkingemily
The document contains data on the number of school-based health center users in Colorado from 2008-2009, broken down by type of health insurance. Around 800,000 people were served, with 258,000 having Medicaid, 214,000 being uninsured/self-pay, and 175,000 having private insurance. The number of users with each type of insurance fluctuated from 2006 to 2010, with Medicaid consistently insuring the most users.
The safety net horizon: Monitoring the providers serving vulnerable Coloradanskingemily
The document contains data on the number of school-based health center users in Colorado from 2008-2009. Around 800,000 people were served by school-based health centers. The majority, around 258,000, had Medicaid. The second highest insurance type was private insurance, covering around 175,000 people. Uninsured/self-pay was the third highest at around 153,000 people.
Cost Vs Budget PowerPoint Presentation SlidesSlideTeam
This deck consists of total of twenty slides. It has PPT slides highlighting important topics of Cost Vs Budget PowerPoint Presentation Slides. This deck comprises of amazing visuals with thoroughly researched content. Each template is well crafted and designed by our PowerPoint experts. Our designers have included all the necessary PowerPoint layouts in this deck. From icons to graphs, this PPT deck has it all. The best part is that these templates are easily customizable. Just click the DOWNLOAD button shown below. Edit the colour, text, font size, add or delete the content as per the requirement. Download this deck now and engage your audience with this ready made presentation. http://bit.ly/2vMBtbd
Business Budgeting PowerPoint Presentation SlidesSlideTeam
This complete deck is oriented to make sure you do not lag in your presentations. Our creatively crafted slides come with apt research and planning. This exclusive deck with twenty slides is here to help you to strategize, plan, analyse, or segment the topic with clear understanding and apprehension. Utilize ready to use presentation slides on Business Budgeting Powerpoint Presentation Slides with all sorts of editable templates, charts and graphs, overviews, analysis templates. It is usable for marking important decisions and covering critical issues. Display and present all possible kinds of underlying nuances, progress factors for an all inclusive presentation for the teams. This presentation deck can be used by all professionals, managers, individuals, internal external teams involved in any company organization.
The document analyzes the relationship between levels of happiness and junk food sales across 12 countries. A linear regression was performed and found a strong positive correlation (R^2 of 0.736) between happiness and junk food sales. Countries with higher reported happiness levels also had higher junk food sales. The regression equation can be used to predict junk food sales based on a country's expected level of happiness.
This document contains information about a group presentation including the group members' names and student IDs. It then provides analysis of a new food product's demand and supply elasticity at different price points. The document estimates that demand is elastic between price points of 55,000 and 60,000 VND. It also outlines the company's fixed, variable, and total costs. Graphs show the average fixed cost, average variable cost, average total cost, and marginal cost curves for the company. The document concludes with production decisions the company would make at different price levels.
The document discusses various financial ratios used to analyze the financial performance of Tata Steel Limited for the years 2004 and 2003. It provides the formulas and calculations for current ratio, quick ratio, stock to working capital ratio, and other key ratios. The ratios analyzed include profitability, liquidity, leverage, efficiency, and return measures.
This document presents data on average facility labor and birth charges in various US states from 2008-2010, broken down by site of birth (hospital vs birth center) and method of birth (vaginal with/without complications or cesarean with/without complications). The data shows that average charges were consistently highest for hospital cesarean births with complications and lowest for vaginal births at birth centers. Charges generally increased over the three year period for all categories. The document provides important information about trends in the cost of childbirth by location and method of delivery.
Brasil Ecodiesel SA reported strong financial results for 3Q09. Net revenue was R$126.4 million, the third highest in the company's history. Adjusted net profit was R$5.25 million, the highest ever. Adjusted EBITDA was also a record at R$17.2 million. Production and delivery of contracted volumes to Petrobras were both at record levels. The executive board is working on the company's strategic course, including evaluating international markets and diversifying raw material sources.
Industrial Tech SW: Category Renewal and CreationChristian Dahlen
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
The 10 Most Influential Leaders Guiding Corporate Evolution, 2024.pdfthesiliconleaders
In the recent edition, The 10 Most Influential Leaders Guiding Corporate Evolution, 2024, The Silicon Leaders magazine gladly features Dejan Štancer, President of the Global Chamber of Business Leaders (GCBL), along with other leaders.
How to Implement a Strategy: Transform Your Strategy with BSC Designer's Comp...Aleksey Savkin
The Strategy Implementation System offers a structured approach to translating stakeholder needs into actionable strategies using high-level and low-level scorecards. It involves stakeholder analysis, strategy decomposition, adoption of strategic frameworks like Balanced Scorecard or OKR, and alignment of goals, initiatives, and KPIs.
Key Components:
- Stakeholder Analysis
- Strategy Decomposition
- Adoption of Business Frameworks
- Goal Setting
- Initiatives and Action Plans
- KPIs and Performance Metrics
- Learning and Adaptation
- Alignment and Cascading of Scorecards
Benefits:
- Systematic strategy formulation and execution.
- Framework flexibility and automation.
- Enhanced alignment and strategic focus across the organization.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Zodiac Signs and Food Preferences_ What Your Sign Says About Your Tastemy Pandit
Know what your zodiac sign says about your taste in food! Explore how the 12 zodiac signs influence your culinary preferences with insights from MyPandit. Dive into astrology and flavors!
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
SATTA MATKA SATTA FAST RESULT KALYAN TOP MATKA RESULT KALYAN SATTA MATKA FAST RESULT MILAN RATAN RAJDHANI MAIN BAZAR MATKA FAST TIPS RESULT MATKA CHART JODI CHART PANEL CHART FREE FIX GAME SATTAMATKA ! MATKA MOBI SATTA 143 spboss.in TOP NO1 RESULT FULL RATE MATKA ONLINE GAME PLAY BY APP SPBOSS
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
IMPACT Silver is a pure silver zinc producer with over $260 million in revenue since 2008 and a large 100% owned 210km Mexico land package - 2024 catalysts includes new 14% grade zinc Plomosas mine and 20,000m of fully funded exploration drilling.
Brian Fitzsimmons on the Business Strategy and Content Flywheel of Barstool S...Neil Horowitz
On episode 272 of the Digital and Social Media Sports Podcast, Neil chatted with Brian Fitzsimmons, Director of Licensing and Business Development for Barstool Sports.
What follows is a collection of snippets from the podcast. To hear the full interview and more, check out the podcast on all podcast platforms and at www.dsmsports.net
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
Dpboss Matka Guessing Satta Matta Matka Kalyan Chart Satta Matka
Melford Written Analysis
1. 24 May 2012
Case 4
Team 2
Melford Hospital Case
Team 2: Rima LeBlanc, Kelly Austin, Alan Bucciero, Steve Gotshall, Kevin O’Neil
Introduction
Melford Hospital offers several specialty practices, including Happy Times Pediatrics, and provides
various materials, space and rental beds. Over the past year, Happy Times Pediatrics has noticed
substantial periods of unused capacity. While at maximum capacity during ninety days out of the year,
the group had to turn away twenty additional patients per day. This proposal addresses how to solve the
short term goal of accommodating the additional demand during those ninety days and offers
suggestions on how to maximize all of the unused beds over the remainder of the year. To accomplish
this, the Cost Volume Profit (CVP) analysis system was used to help determine the breakeven point and
to predict future profit forecasts.
Breakeven Analysis
CVP breakeven analysis was performed to determine the number of patient days required to balance the
total revenue and costs, thus yielding an operating profit of zero. The following logic and resulting
Equation 2 were used to determine this breakeven point.
Breakeven Point: Sales = Fixed Cost + Total Variable Cost + Operating Profit
Equation 1: p *Q = F + (v*Q) + N
Equation 2: Q = (F + N) / (p – v)
Where,
Q = Number of patient days
F = Total Fixed cost
N = Operating profit (= 0)
= Unit variable cost
= Price
The starting point of the analysis was evaluating the total fixed and variable costs for operating with
sixty beds. After determining the total fixed costs of $3,380,000, the above equation was used to solve
for the required number of patient days, which was found to be 16,900 days. Table 1 below shows the
analysis.
2. 24 May 2012
Case 4
Team 2
Table 1. Breakeven analysis for 60 beds
Melford Hospital 60 Beds
Pediatric Bed Analysis Variable Fixed
Patient Days Per PD Bed Capacity Per Bed
Fixed and Variable Costs 20,000 60
Dietary 600,000 30.00
Janitorial 70,000 1,166.67
Laundry 300,000 15.00
Laboratory 450,000 22.50
Pharmacy 350,000 17.50
Repairs and Maintenance 30,000 500.00
General and Administrative 1,300,000 21,666.67
Rent 1,500,000 25,000.00
Billings and Collections 300,000 15.00
Total 2,000,000 100 2,900,000 48,333.33
Labor Costs
Aides 9,000 20 180,000
Nurses 20,000 10 200,000
Supervising Nurses 25,000 4 100,000
Total Labor 480,000
Total Fixed Costs 3,380,000
Fixed Costs
(Revenue per Day - Variable Cost per Day)
3,380,000
Breakeven Analysis
(300 - 100)
16,900 Patient Days
The data in the Table 1 above was used to create the graph in Figure 1 to show a summary pictorial of
the breakeven point. From this graph it is very easy to see how profit and loss change as the number of
beds filled varies from the breakeven point.
Figure 1. Breakeven graph for 60 beds
$12,000,000
20,000
$10,000,000
$8,000,000 Profit
16,900
$6,000,000
$4,000,000
$620,000
$2,000,000 Loss
$0
0 6,000 12,000 18,000 24,000 30,000 36,000
Patient Days
Total Cost Sales
3. 24 May 2012
Case 4
Team 2
Additional Capacity Analysis
While Melford is operating profitably (+$620,000 per year) with the 60 current beds, there was excess
capacity of an additional 20 beds over part of the year that was not able to be accommodated. In order
to increase the number of patients admitted and at the same time increase profitability, a similar CVP
analysis was performed for increased numbers of beds. Table 2 shows a schedule of the costs and
profits based on the number of beds utilized, as beds vary from 60 to 80 total beds.
Table 2. Breakeven schedule for 60, 70 and 80 beds
Melford Hospital 60 Beds 70 Beds 80 Beds
Pediatric Bed Analysis Variable Fixed Variable Fixed Variable Fixed
Patient Days Bed Capacity Patient Days Bed Capacity Patient Days Bed Capacity
Fixed and Variable Costs 20,000 60 20,900 70 21,800 80
Dietary 600,000 627,000 654,000
Janitorial 70,000 81,667 93,333
Laundry 300,000 313,500 327,000
Laboratory 450,000 470,250 490,500
Pharmacy 350,000 365,750 381,500
Repairs and Maintenance 30,000 35,000 40,000
General and Administrative 1,300,000 1,516,667 1,733,333
Rent 1,500,000 1,750,000 2,000,000
Billings and Collections 300,000 313,500 327,000
Total 2,000,000 2,900,000 2,090,000 3,383,333 2,180,000 3,866,667
Labor Costs
Aides 9,000 180,000 180,000 180,000
Nurses 20,000 200,000 200,000 200,000
Supervising Nurses 25,000 100,000 100,000 100,000
Total Labor 480,000 480,000 480,000
Total Fixed Costs 3,380,000 3,863,333 4,346,667
3,380,000 3,863,333 4,346,667
(300 - 100) (300 - 100) (300 - 100)
Breakeven Analysis
16,900 19,317 Patient Days 21,733 Patient Days
Income Statement
Sales 6,000,000 6,270,000 6,540,000
Variable Costs 2,000,000 2,090,000 2,180,000
Gross Profit 4,000,000 4,180,000 4,360,000
Fixed Costs 3,380,000 3,863,333 4,346,667
Net Income 620,000 316,667 13,333
As the Pediatrics’ bed capacity increases, so do the care unit's fixed and variable costs resulting from the
increase in annual patient days.
4. 24 May 2012
Case 4
Team 2
Figure 2 contains a new breakeven graph built from the data in Table 2 for a total of 80 beds. This graph
again shows how profit and loss change, this time in relation to the new breakeven point of 21,733
patient days.
Figure 2. Breakeven graph for 80 beds
$12,000,000
21,800
$10,000,000
Profit
$8,000,000 21,733
$6,000,000
$4,000,000 $13,333
Loss
$2,000,000
$0
0 6,000 12,000 18,000 24,000 30,000 36,000
Patient Days
Total Cost Sales
The 80 total beds would lead to an increase in annual patient days which directly results in an increase in
both fixed and variable costs; however, the amount of labor would remain the same as that required for
60 beds. However, from Table 2 it is clear that keeping patient demand constant, as the number of beds
is increased, the profit decreases linearly at an annual rate of approximately $30,000 per bed.
Recommendations
Several alternative strategies were discussed that can help Melford Hospital's pediatrics become more
profitable as the number of beds is increased, but some ideas were not necessarily in line with all of the
hospital's overall goals. For instance, instead of adding 20 beds, the number of beds could be reduced
from 60 to 54, raising the unit’s percent occupancy from 91% to 99% which would help increase the
hospital's annual net income. Though this would seem like a smart business decision financially as it
maximizes profit at the current demand, it conflicts with one of the hospitals main goals to not turn away
patients. Another suggestion was made to share the additional 20 beds with another section of the
hospital, for instance the psychiatric care unit. This would seem logical to help split costs among the
units, but each entity is separately owned and this could lead to a conflict of interest in patient
scheduling. Another option would be for the hospital's pediatric unit to increase their advertising
budget, but unfortunately the estimated ROI is unknown with the currently available information.
After reviewing all the options discussed the hospital has decided to add an additional 20 beds, and
make them available to an outpatient Pediatric Surgical Associates group on an as-needed availability
basis. This unit was also found to have additional capacity that was not able to be accommodated with
their current facilities. Their surgeons will perform minor pediatric surgeries utilizing up to the 20 beds
5. 24 May 2012
Case 4
Team 2
for pre-operative and post-operative needs. The patients will be brought in for preparation before
surgery into this new 20 bed wing and sent to the hospital operating room for procedure. The patients
will return to the wing to recover post-operatively for an additional short period of time as needed,
before being discharged.
Under this model, it is anticipated that each of the beds Melford Hospital 80 Beds
will be utilized an average of 2-4 times per day by patients Pediatric Bed Analysis Variable Fixed
needing same-day surgery. This will increase the Patient Days Bed Capacity
Fixed and Variable Costs 26,000 80
profitability per bed. The Surgical group will likely not
reach full capacity of all beds each day. Therefore, Dietary 780,000
potential overflow of patients from the pediatric unit Janitorial 93,333
needing to stay longer than a day can be moved into one Laundry 390,000
Laboratory 585,000
of these conveniently located beds. This will address Pharmacy 455,000
the excess demand of pediatric patient beds during Repairs and Maintenance 40,000
times of increased capacity. The pediatric main unit and General and Administrative 1,733,333
the surgical group will coordinate the scheduling of Rent 2,000,000
patients so that all patients’ needs are met and turnover Billings and Collections 390,000
of the beds is maximized. Total 2,600,000 3,866,667
Labor Costs
The cost of the out-patient meals, laundry and Aides 207,000
administrative services, including billing and Nurses 240,000
collections, will be billed separately to the group. Supervising Nurses 100,000
Laboratory and pharmacy services for the 20 beds Total Labor 547,000
occupied by the surgical group will be billed to the Total Fixed Costs 4,413,667
group as well. Janitorial, repairs and maintenance will
be included in the cost of rental per bed. The rental 4,413,667
cost per bed will be increased slightly to increase (300 - 100)
profitability. Labor costs will increase to accommodate Breakeven Analysis
the additional volume during the day and will be billed 22,068 Patient Days
to the group. Conservatively estimating that the
contribution margin for each bed will remain the same Income Statement
as the inpatient margin ($200) and assuming that the Sales 7,800,000
Surgical group will be able to generate an additional Variable Costs 2,600,000
4,200 patient day equivalents, annual profit for the year Gross Profit 5,200,000
ending June 30, 2003 will be $786,333. These numbers Fixed Costs 4,413,667
are reflected in the updated breakeven graph shown Net Income 786,333
below in Figure 3.
6. 24 May 2012
Case 4
Team 2
$12,000,000
26,000
$10,000,000
Profit
$8,000,000 21,733
$6,000,000
$786,333
$4,000,000
Loss
$2,000,000
$0
0 6,000 12,000 18,000 24,000 30,000 36,000
Patient Days
Total Cost Sales
Figure 3. Breakeven graph for 80 beds following recommendation