QCPAs Cost Accounting-Break-Even Point
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This document discusses the concept of break-even point in cost accounting. It defines key terms like sales, fixed costs, and variable costs. It presents the break-even point equation as: Break Even=Sales - Fixed Costs - Variable Costs=Zero. The document then provides an example calculation where total fixed costs are $2,000 per month and total variable costs are also $2,000 per month based on producing 100 units. Therefore, the total costs are $4,000 per month and the break-even point in sales is $4,000.
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Need 2 sets.So total 2 fresh posts and 4 repliesDescribe the d.docx
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Describe the differences in behavior of fixed costs, variable costs, semi-variable costs and step costs. Then discuss how break-even analysis and contribution margin can be useful in making business decisions.
Submission Instructions:
Any written explanations should use complete sentences, and appropriate grammar, punctuation, spelling and word usage.
Your initial post should be at 200-300 words, formatted and cited in current APA style with support from at least 2 academic sources. Your initial post is worth 8 points.
You should respond to at least two of your peers by extending, refuting/correcting, or adding additional nuance to their posts. Your reply posts are worth 2 points (1 point per response.)
All replies must be constructive and use literature where possible.
Post by classmate 1
In describing the differences in behavior of fixed costs, variable costs, semi-variable costs and step cost, it is imperative to understand what each are and how they affect expense to an organization. A fixed cost is an expense to a business that does not change by either an increase or decrease in business activity. Some examples of fixed cost are rent or business insurance. These expenses remain constant regardless of business volume. A variable cost on the other hand, increases or decreases based on business activity or volume. Some examples of variable costs are ingredients in a product made. If one has a company that makes plastic cups, then variable expense of plastic or ingredients to make plastic cups increase with volume or business activity. Conversely, the variable expense to produce the product line decreases with less volume or business activity. The sum of fixed costs and variable costs is total costs. The key takeaway here is more production increases variable cost but fixed costs remain constant; but with increased volume in relation to unit cost reduces the fixed cost per unit. For example if fixed costs for an organization is $10,000, when more products are produced the per unit cost reduces the fixed unit cost per unit. This(increased volume) is a good thing.
According to reading of bookkeeping express, “Semi-variable costs consist of both fixed and variable costs. Part of the cost stays consistent (often a base cost) and part fluctuates with business activity. Examples include commission payments and overage charges Step costs are unique as they are a fixed cost that fall within certain threshold based on increased volume or decreased volume. This is an investment decision based on either taking on or not taking on new customers based on increasing expenses. This fixed cost can actually change."
The contribution margin is the sales prices of a product minus the variable cost to produce that product. If we them input this calculation over the units sales price, we get the contribution margin ratio. The break- even analysis determines at which point a company ...
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Break even analysis 2
The break-even point is the level of output or sales where total revenue equals total costs. It indicates the minimum quantity of goods that must be sold to cover total fixed and variable costs without a profit or loss. The formula for calculating the break-even point is: Break-even point = Fixed costs / Contribution margin per unit. Contribution margin is the selling price per unit minus the variable costs per unit. An example is provided to demonstrate calculating the break-even point in units and comparing sales to the break-even point in a monthly profit and loss statement.
Variable costs
Variable costs change based on production volume and include marginal costs for each unit produced. Fixed costs do not change with production volume and include expenses like rent and salaries. The break even point is the sales level required to cover total costs and make a profit or break even financially. Monitoring actual revenue and expenses against the budget each month allows identification of differences and adjustments to realign future numbers with the original budget.
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Sal and Mario's Pepperoni Delight Restaurant sells only pepperoni pizza. To understand their business finances, the document introduces key concepts like revenue, expenses, profit, fixed costs, and variable costs. It then explains the important concept of break-even point, where total revenue equals total expenses and profit is zero. The document provides an example of calculating break-even point for Sal and Mario's pizza business. It determines their break-even sales units as 1,273 pizzas and break-even sales dollars as $12,730. Understanding these financial fundamentals is important for successfully starting and running any business.
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Describe the differences in behavior of fixed costs, variable costs, semi-variable costs and step costs. Then discuss how break-even analysis and contribution margin can be useful in making business decisions.
Submission Instructions:
Any written explanations should use complete sentences, and appropriate grammar, punctuation, spelling and word usage.
Your initial post should be at 200-300 words, formatted and cited in current APA style with support from at least 2 academic sources. Your initial post is worth 8 points.
You should respond to at least two of your peers by extending, refuting/correcting, or adding additional nuance to their posts. Your reply posts are worth 2 points (1 point per response.)
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Post by classmate 1
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According to reading of bookkeeping express, “Semi-variable costs consist of both fixed and variable costs. Part of the cost stays consistent (often a base cost) and part fluctuates with business activity. Examples include commission payments and overage charges Step costs are unique as they are a fixed cost that fall within certain threshold based on increased volume or decreased volume. This is an investment decision based on either taking on or not taking on new customers based on increasing expenses. This fixed cost can actually change."
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Analysis of cost
The document discusses various types of costs including direct costs, indirect costs, fixed costs, variable costs, and mixed costs. It defines costs and provides examples of each cost classification. It also covers topics like contribution margin, break-even point, and how they are calculated using equations and graphical methods. The document is intended to educate people on finance and accounting concepts related to costs.
Break even-point
Sal and Mario's Pepperoni Delight Restaurant sells only pepperoni pizza. To understand their business finances, the document introduces key concepts like revenue, expenses, profit, fixed costs, and variable costs. It then explains the important concept of break-even point, where total revenue equals total expenses and profit is zero. The document provides an example of calculating break-even point for Sal and Mario's pizza business. It determines their break-even sales units as 1,273 pizzas and break-even sales dollars as $12,730. Understanding these financial fundamentals is important for successfully starting and running any business.
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三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
2022 Vintage Roman Numerals Men Rings
Discover timeless style with the 2022 Vintage Roman Numerals Men's Ring. Crafted from premium stainless steel, this 6mm wide ring embodies elegance and durability. Perfect as a gift, it seamlessly blends classic Roman numeral detailing with modern sophistication, making it an ideal accessory for any occasion.
https://rb.gy/usj1a2
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Maksym Vyshnivetskyi: PMO KPIs (UA)
Lemberg PMO School 2024
Website – https://lembs.com/pmoschool
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
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“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 panel Chart Indian Matka Dpbos...
Dpboss Matka Guessing Satta Matta Matka Kalyan panel Chart Indian Matka Dpbos...➒➌➎➏➑➐➋➑➐➐Dpboss Matka Guessing Satta Matka Kalyan Chart Indian Matka
Sattamatka.satta.matka.satta matka.kalyan weekly chart.kalyan chart.kalyan jodi chart.kalyan penal chart.kalyan today.kalyan open.fix satta.fix fix fix Satta matka nambarThe Genesis of BriansClub.cm Famous Dark WEb Platform
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一比一原版新西兰奥塔哥大学毕业证（otago毕业证）如何办理
一模一样【微信：A575476】【新西兰奥塔哥大学毕业证（otago毕业证）成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
The APCO Geopolitical Radar - Q3 2024 The Global Operating Environment for Bu...
The Radar reflects input from APCO’s teams located around the world. It distils a host of interconnected events and trends into insights to inform operational and strategic decisions. Issues covered in this edition include:
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QCPAs Cost Accounting-Break-Even Point
- 1. QUANTUM CPAS & ADVISORS, PLLC WHAT IS YOUR BREAK- EVEN POINT? Cost Accounting 101
- 2. Definitions Let's Define Key terms Sales- is the $ amount usually calculated by multiplying youR #Units * Unit Price or your Service Price. Fixed Costs- are predictable costs that recur. They do not change over a short period. Think of rent, annual insurance, salaries, utilities. (some of these items have a variability element but it's largely fixed. Variable Costs- are costs that change based on business activity. Examples are direct materials, cost of labor, commissions...
- 3. THE BREAK EVENT POINT EQUATION Break Even tells you how much you need to sell to cover your costs and generate ZERO profit. BreakEven=Sales- FixedCosts-Variable Costs=Zero
- 4. LET'S SET AN EXAMPLE Start by listing all your fixed expenses say rent is $500/month, telephone and internet $250/month, business insurance is $250/month and you have one employee at $1,000/month Then list your variable expenses such as cost per product say $5 and cost of direct labor to produce that product $15. Say you plan to produce 100 /month. Therefore Fixed costs = 500+250+250+1000 =$2,000/month Variable Costs = 100 * (5+15) = $2,000/month Total Costs =$4,000/month You would have to have total sales of $4,000 to break even. So you plan to sell each product at $40 to break even.
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