Crawling and Indexing Through links, search engines’ automated robots, called “crawlers,” or “spiders” can reach the many billions of interconnected documents. Once the engines find these pages, they decipher the code and store select pieces in massive hard drives, to be recalled later. 2. Retrieving Answers When you perform a search, search engines scour the billions of stored documents and do two things – first, return those results that are the most relevant to your query, and second, rank those results in order of perceived importance.

1. Measurement and Issues

2. 1. Changes in the level of revenues and costs arise
only because of changes in the number of
product (or service) units produced and sold.
2. Total costs can be divided into a fixed component
and a component that is variable with respect to
the level of output
3. When graphed, the behavior of total revenues
and total costs is linear (straight-line) in relation
to output units within the relevant range (and time
period).

3. 1. Changes in the level of revenues and costs arise
only because of changes in the number of
product (or service) units produced and sold.
2. Total costs can be divided into a fixed component
and a component that is variable with respect to
the level of output
3. When graphed, the behavior of total revenues
and total costs is linear (straight-line) in relation
to output units within the relevant range (and time
period).

4. BEP Sales - Variable
expenses
Fixed
expenses
= /
Total revenues = Total costs

5. SalesBudget January February March April May June July August September October November December TOTAL
Budgetedsales
volume(units) 480 600 840 1080 1200 1200 1200 1200 1200 1200 1200 1200 12600
Budgetedselling
price 120 120 120 120 120 120 120 120 120 120 120 120 120
Totalsales 57600 72000 100800 129600 144000 144000 144000 144000 144000 144000 144000 144000 1512000
CashCollections January February March April May June July August September October November December TOTAL
CurrentMonth
CreditSales 57600 72000 100800 129600 144000 144000 144000 144000 144000 144000 144000 144000 1512000
CurrentMonth
Collections 17280 21600 30240 38880 43200 43200 43200 43200 43200 43200 43200 43200 453600
Nextmonth
collection 34560 43200 60480 77760 86400 86400 86400 86400 86400 86400 86400 820800
SecondMonth
Collections 5760 7200 10080 12960 14400 14400 14400 14400 14400 14400 122400
TotalCash
Collections 17280 56160 79200 106560 131040 142560 144000 144000 144000 144000 144000 144000 1396800
MonthlySalesRevenueandCashCollectionBudget

6. SalesBudget January February March April May June July August September October November December TOTAL
Budgeted
Purchasevolume
(units) 600 840 1080 1200 1200 1200 1200 1200 1200 1200 1200 1200 13320
Budgeted
purchasingprice 100 100 100 100 100 100 100 100 100 100 100 100 100
Totalpurchases 60000 84000 108000 120000 120000 120000 120000 120000 120000 120000 120000 120000 1332000
CashPayments January February March April May June July August September October November December TOTAL
CurrentMonthly
Creditpurchase 60000 84000 108000 120000 120000 120000 120000 120000 120000 120000 120000 120000 1332000
CurrentMonth
Payments 0 0 0 0 0 0 0 0 0 0 0 0 0
Nextmonth
collection 60000 84000 108000 120000 120000 120000 120000 120000 120000 120000 120000 1212000
TotalCash
Payments 0 60000 84000 108000 120000 120000 120000 120000 120000 120000 120000 120000 1212000
MonthlyPurchaseandCashPaymentBudget

7. MonthlyOperatingCostBudget
OperatingExpenses January February March April May June July August September October NovemberDecember TOTAL
Wages 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 6,200
$ 74,400
$
Utilities 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 1,200
$ 14,400
$
Insurance 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 2,900
$ 34,800
$
Marketing 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 1,100
$ 13,200
$
Rent 6,000
$ 6,000
$ 6,000
$ 6,000
$ 24,000
$
TotalOperatingExpenses 11,400
$ 17,400
$ 11,400
$ 11,400
$ 17,400
$ 11,400
$ 11,400
$ 17,400
$ 11,400
$ 11,400
$ 17,400
$ 11,400
$ 160,800
$

8. MonthlyCashBudget
CashBudget January February March April May June July August September October November December
OpeningBalance 10000 15880 -5360 -21560 -34400 -40760 -29600 -17000 -10400 2200 14800 21400
CashReceipts:
TotalCashCollections 17280 56160 79200 106560 131040 142560 144000 144000 144000 144000 144000 144000
TotalCashAvailable 27280 72040 73840 85000 96640 101800 114400 127000 133600 146200 158800 165400
CashPayments:
TotalCashPayments 0 60000 84000 108000 120000 120000 120000 120000 120000 120000 120000 120000
TotalOperatingExpenses 11400 17400 11400 11400 17400 11400 11400 17400 11400 11400 17400 11400
TotalPayments 11400 77400 95400 119400 137400 131400 131400 137400 131400 131400 137400 131400
CashonHand 15880 -5360 -21560 -34400 -40760 -29600 -17000 -10400 2200 14800 21400 34000

9. As per the CVP analysis, the company is
generating negative cash flows in the initial
months of the initiation of the business.
Total cash payments of the company are
much higher than the total cash receipts.
The business is able to generate positive
cash flows only from the month of
September.

10.  A business entity can arrange finance for its operations,
capital investment, and other expenditure by issuing equity
capital or using debt.
 Debt can be issued by borrowing funds in the form of loans or
by issuing notes, bonds, or debentures.
 Unlike equity capital, debt capital comes with fixed interest
payments and scheduled intervals, and the overall principal is
also required to be fully repaid.
 Many fast-growing organizations and startups are preferring to
raise debt capital to support their future growth because it is
arguably considered to be less expensive as compared to
equity.