Cost Volume Profit (CVP).
Introduction
Fixed costs
Variable costs
Semi variable costs
Contribution margin
Break even point
PV Ratio
BEP ANalysis.
break even point
Cost-volume-Profit.
the document is on Cost volume profit analysis.
(Cost-volume-profit (CVP) analysis is used to determine how changes in costs and volume affect a company's operating income and net income.)
Activity based costing is considered to be useful only for Manufacturing Organizations whereas reality is that it is equally usefull to Service providers
the document is on Cost volume profit analysis.
(Cost-volume-profit (CVP) analysis is used to determine how changes in costs and volume affect a company's operating income and net income.)
Activity based costing is considered to be useful only for Manufacturing Organizations whereas reality is that it is equally usefull to Service providers
A customer-centric costing system that bases all cost workings for a product from its market price. The purpose is to reduce cost of a product as low as possible to arrive at a price that would be either equal to or less than that of competitors’ product while delivering the same functionality.
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.
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
This PPT contains the full detail of topic leverage in financial management
it covers following topics :-
Meaning of Leverage
Types of Leverage
Operating Leverage
Financial Leverage
Difference between Operating & Financial Leverage
Combined Leverage
Illustrations
Exercise
Cost-Volume-Profit Analysis by Paulino SilvaPaulino Silva
This presentation shows Cost-Volume-Profit Analysis Chart in a very detailed way. Total Costs are classified in Variable Costs and Fixed Costs. Breakeven point is obtained when Sales equals Total Costs.
A customer-centric costing system that bases all cost workings for a product from its market price. The purpose is to reduce cost of a product as low as possible to arrive at a price that would be either equal to or less than that of competitors’ product while delivering the same functionality.
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.
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
This PPT contains the full detail of topic leverage in financial management
it covers following topics :-
Meaning of Leverage
Types of Leverage
Operating Leverage
Financial Leverage
Difference between Operating & Financial Leverage
Combined Leverage
Illustrations
Exercise
Cost-Volume-Profit Analysis by Paulino SilvaPaulino Silva
This presentation shows Cost-Volume-Profit Analysis Chart in a very detailed way. Total Costs are classified in Variable Costs and Fixed Costs. Breakeven point is obtained when Sales equals Total Costs.
INFORMATION ABOUT
B.E.P.
Definition
Cost Volume Profit analysis & Application
Assumption of BEP analysis
Calculation
Method
Formula
Target profit
Margin of safety
Definition
Formula
Limitation of B.E.P.
Basic equation of Marginal Costing
Uses Of CVP Analysis
Limitations Of CVP Analysis
Profit Volume (P/V) Ratio
Marginal costing
Determination Of Marginal Cost
Features of Marginal Costing
This presented is aimed at AML/CTF practitioners who would need quick reminders of the basics of AML. Tools are not very useful if the underlying basics are unknown.
Cost volume Profit Analysis of Shinepukur Ceramics LimitedSamia Ibrahim
In this paper using CVP Analysis we have analyzed the product of Shinepukur Ceramics Limited to know whether the company is profitable or not by examining the interrelationships between its costs, revenues, production volume and profits. Also we determined the breakeven point or level of operating activity at which revenues covered the company’s all fixed and variable costs, resulting in zero profit. Knowing about this point is very crucial for the business, because it is the point a company wants to reach as quickly as possible in order to cover all the costs and start making real profits.
Introduction to cost managerial accountingVaradraj Bapat
Cost Accounting.
Cost Accounting Objectives.
Cost Accounting advantages.
what is cost?
Cost Classification:
By elements
By function
As direct and indirect
By variability
By controllability
By normality
By relevance
Elements of cost.
Break even analysis- A Comprehensive and Clear DescriptionShyama Shankar
Break-even analysis is one of the most important concepts in management-accounting that enables the management to calculate production costs accurately and avoid wastage. It relates volume with profits at different levels and helps the company to fix price accordingly.
Dear students get fully solved assignments
Send your semester & Specialization name to our mail id :
“ help.mbaassignments@gmail.com ”
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Vskills certification for Cost Accountant assesses the candidate as per the company’s need for costing or cost accounting. The certification tests the candidates on various areas in cost concepts and classification, materials, labour costs, overheads analysis, job order costing, single costing, marginal costing and cost-volume-profit analysis
On successful completion of this module the student will be able to:
1. Evaluate the performance of a company using various financial analytical tools.
2. Analyze different patterns of cost behaviour and apply cost-volume-profit analysis to
business decisions..
3. Evaluate divisional performance using both financial and non-financial measures
Marginal costing is a costing technique wherein the marginal cost, i.e. variable cost is charged to units of cost, while the fixed cost for the period is completely written off against the contribution.
Dr. BhimRao Ambedkar's speeches are replete with stimulating economic thoughts. He is probably the first thinker to analyse ancient Indian commerce and economic dimensions of social maladies in India.
Pl see his economic views in this downloadable PPT
Dr, Ambedkar has written very good thesis on Ancient Indian Commerce.
Bharat had very well developed Agriculture, manufacturing, trade and services since ancient time.
History of Currency : Ancient Coinage, paper, Indian Rupee
Evolution Coins, to paper to Bank Money
Financial Inclusion
Reforms - Adhar cards,Jan Dhan Yojana, GST
Benefits of GST
Why demonetisation is needed?
Suggested by Dr. Ambedkar
Benefits - Unearthing Black Money, Revenue to Govt., Shift to Bank Money
welcomed globally.
Going Cash-Less
Lets learn and Teach Digital Cash
History of Currency : Ancient Coinage, paper, Indian Rupee
Evolution Coins, to paper to Bank Money
Financial Inclusion
Reforms - Adhar cards,Jan Dhan Yojana, GST
Benefits of GST
Why demonetisation is needed?
Suggested by Dr. Ambedkar
Benefits - Unearthing Black Money, Revenue to Govt., Shift to Bank Money
welcomed globally.
Going Cash-Less
Lets learn and Teach Digital Cash
History of Currency : Ancient Coinage, paper, Indian Rupee
Evolution Coins, to paper to Bank Money
Financial Inclusion
Reforms - Adhar cards,Jan Dhan Yojana, GST
Benefits of GST
Why demonetisation is needed?
Suggested by Dr. Ambedkar
Benefits - Unearthing Black Money, Revenue to Govt., Shift to Bank Money
welcomed globally.
Short-term pains
Sustainability Criteria and Indicators.
Need for Sustainable Livelihoods for India.
Livelihood Assets.
Case of a Landless Female Agriculture Labour.
The Sustainable Livelihoods Framework.
Sustainability in Business
“Sustainability should be a touchstone for all innovation …In the future, only companies that make sustainability a goal will achieve competitive advantage. That means rethinking business models as well as products, technologies, and processes.”
Businesses employing Sustainable Management and Strategy .
Sustainability issues and impacts in Business.
Introduction /Concepts of GST
Existing & Proposed Tax Structure in India
Model/Components of GST
Benefits under GST
Applicability & Rate in GST Regime
Impact of GST
GST Set off Chain & its methodology
Functioning of GST
Others Areas of GST
Key Amendments in Bill
Sector Wise Impacts
Flaws of the GST Model
Conclusion.
Education is the manifestation of the perfection already in man.”
- Swami Vivekananda
Indigenous Education.
Our goal should be making education for all free of cost.
Commercialization of Education.
Government Funding.
Corporate Funding.
Funding from Society.
Good Governance and Transparency in Education.
Education Loan.
Technology Enabled Learning (TEL).
Bridging Social Gaps.
Learning with earning.
WE want the Education by which character is formed, strength of mind is increased, the intellect is expanded, an by which one can stand on one's own feet.
corporate goverance Gobal models.
There are 4 Models.
ANGLO-US Model.
Japanese German model.
China Model.
Indian Model.
Salient ideas and thoughts on principals of governance as revealed by our ancient scriptures.
Basic values of Indian principals of governance.
India is not a story from Rags to Riches.
Strengths of India
The magic mantra of ‘Demographic Dividend’
The Integral Approach .
Domestic Consumption drives growth.
All about dr.ambedkar .
summary of thesis book of amedkar.
Ancient Indian Commerce.
National Dividend of India-A Historic and Analytical Study
"The Evolution of Provincial Finance in British India",
"The Problem of the Rupee: Its Origin and Its Solution".
Administration and Finance of the East India Company
SMALL HOLDINGS IN INDIA AND THEIR REMEDIES.
"States and Minorities"
"Buddha or Karl Marx“.
COMMERCIAL RELATIONS OF INDIA IN THE MIDDLE AGES OR
THE RISE OF ISLAM AND THE EXPANSION OF WESTERN EUROPE
world economic history.
India is not a story from Rags to Riches.
Dr. Ambedkar considered both Capitalism भांडवलशाही and Communism मार्क्सवाद as incomplete models.
Post 1990
Communism lost completly
Capitalism got converted into Consumerism.
In india, we should stop cpying failed Western models (Both Communism and Capitalism).
we need a model based on Indian ethos.
Personality development according to punchakosh 2016Varadraj Bapat
Personality development according to punchakosh
there are five types of koshas
Anamay kosh, Pranamay kosh, Manomay kosh, Vignayanmay kosh, Aanandamay kosh.
Ekatm manav darshan mulbhut chintan as in integral humanism. This is about basics principals, explained in Hindi. Concept put forth by Deen Dayal Upadhyay ji.
Rashtra, Dharma, Arth, Punch mahabhut.
ekatma manav darshan ke margadash sutra
vaykti, samaj, akatma.
sukh,taayg,sayamit jeevan.
vavyavhar,vikas.
Environment.
Golbal needs like pollution, poverty, unemployment, Self alienation.
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 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
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
how can I transfer pi coins to someone in a different country.DOT TECH
The answer is yes.
You can easily transfer pi network coins to any user in any country. All the receiver needs is the kyc verified and mainnet approved wallet to recieve the coins.
How to sell pi coins?
If you are looking forward to sell. I will leave the telegram contact of my personal pi vendor:
@Pi_vendor_247
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.
NO1 Uk Rohani Baba In Karachi Bangali Baba Karachi Online Amil Baba WorldWide...Amil baba
Contact with Dawood Bhai Just call on +92322-6382012 and we'll help you. We'll solve all your problems within 12 to 24 hours and with 101% guarantee and with astrology systematic. If you want to take any personal or professional advice then also you can call us on +92322-6382012 , ONLINE LOVE PROBLEM & Other all types of Daily Life Problem's.Then CALL or WHATSAPP us on +92322-6382012 and Get all these problems solutions here by Amil Baba DAWOOD BANGALI
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NO1 Uk Black Magic Specialist Expert In Sahiwal, Okara, Hafizabad, Mandi Bah...Amil Baba Dawood bangali
Contact with Dawood Bhai Just call on +92322-6382012 and we'll help you. We'll solve all your problems within 12 to 24 hours and with 101% guarantee and with astrology systematic. If you want to take any personal or professional advice then also you can call us on +92322-6382012 , ONLINE LOVE PROBLEM & Other all types of Daily Life Problem's.Then CALL or WHATSAPP us on +92322-6382012 and Get all these problems solutions here by Amil Baba DAWOOD BANGALI
#vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore#blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #blackmagicforlove #blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #Amilbabainuk #amilbabainspain #amilbabaindubai #Amilbabainnorway #amilbabainkrachi #amilbabainlahore #amilbabaingujranwalan #amilbabainislamabad
Latino Buying Power - May 2024 Presentation for Latino CaucusDanay Escanaverino
Unlock the potential of Latino Buying Power with this in-depth SlideShare presentation. Explore how the Latino consumer market is transforming the American economy, driven by their significant buying power, entrepreneurial contributions, and growing influence across various sectors.
**Key Sections Covered:**
1. **Economic Impact:** Understand the profound economic impact of Latino consumers on the U.S. economy. Discover how their increasing purchasing power is fueling growth in key industries and contributing to national economic prosperity.
2. **Buying Power:** Dive into detailed analyses of Latino buying power, including its growth trends, key drivers, and projections for the future. Learn how this influential group’s spending habits are shaping market dynamics and creating opportunities for businesses.
3. **Entrepreneurial Contributions:** Explore the entrepreneurial spirit within the Latino community. Examine how Latino-owned businesses are thriving and contributing to job creation, innovation, and economic diversification.
4. **Workforce Statistics:** Gain insights into the role of Latino workers in the American labor market. Review statistics on employment rates, occupational distribution, and the economic contributions of Latino professionals across various industries.
5. **Media Consumption:** Understand the media consumption habits of Latino audiences. Discover their preferences for digital platforms, television, radio, and social media. Learn how these consumption patterns are influencing advertising strategies and media content.
6. **Education:** Examine the educational achievements and challenges within the Latino community. Review statistics on enrollment, graduation rates, and fields of study. Understand the implications of education on economic mobility and workforce readiness.
7. **Home Ownership:** Explore trends in Latino home ownership. Understand the factors driving home buying decisions, the challenges faced by Latino homeowners, and the impact of home ownership on community stability and economic growth.
This SlideShare provides valuable insights for marketers, business owners, policymakers, and anyone interested in the economic influence of the Latino community. By understanding the various facets of Latino buying power, you can effectively engage with this dynamic and growing market segment.
Equip yourself with the knowledge to leverage Latino buying power, tap into their entrepreneurial spirit, and connect with their unique cultural and consumer preferences. Drive your business success by embracing the economic potential of Latino consumers.
**Keywords:** Latino buying power, economic impact, entrepreneurial contributions, workforce statistics, media consumption, education, home ownership, Latino market, Hispanic buying power, Latino purchasing power.
Empowering the Unbanked: The Vital Role of NBFCs in Promoting Financial Inclu...Vighnesh Shashtri
In India, financial inclusion remains a critical challenge, with a significant portion of the population still unbanked. Non-Banking Financial Companies (NBFCs) have emerged as key players in bridging this gap by providing financial services to those often overlooked by traditional banking institutions. This article delves into how NBFCs are fostering financial inclusion and empowering the unbanked.
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.
when officially can i withdraw my pi Network coins.DOT TECH
When will I be able to sell my Pi coins?
Pi open mainnet is in 3years time that is 2026. So if you can't wait till then you can still sell your pi coins to Chinese investors looking forward to hold massive amounts of pi coins before mainnet launch in 2026.
You can't meet the investors directly you have to go through their vendors.
A pi vendor is someone who buys pi coins from miners and resell them to investors.
I have a vendor I sell pi coins to and I and my friends have sold more than 10k coins to him.feel free to telegram him if you want to sell.
@Pi_vendor_247
#pi network
#sell 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.
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
1. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 11
Module 12.
Cost Volume
Profit Analysis
Dr. Varadraj Bapat
Indian Institute of Technology,
Mumbai
varadraj@som.iitb.ac.in
9892413119
2. Dr. Varadraj BapatDr. Varadraj Bapat
CA., CWA., M.Com., DISA, PhD.CA., CWA., M.Com., DISA, PhD.
School of ManagementSchool of Management
Indian Institute of Technology, MumbaiIndian Institute of Technology, Mumbai
Teaching Interests:Teaching Interests: Financial Accounting,Financial Accounting,
Management Accounting, Indian EconomyManagement Accounting, Indian Economy
Research Interests:Research Interests: Financial Accounting,Financial Accounting,
Financial Inclusion, Corporate FinanceFinancial Inclusion, Corporate Finance
Others:Others: Yoga, Spirituality, Sanskrut, BharatiyaYoga, Spirituality, Sanskrut, Bharatiya
Sanskriti, ABVPSanskriti, ABVP
3. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 33
Cost VolumeCost Volume
Profit (CVP)Profit (CVP)
IntroductionIntroduction
Fixed costsFixed costs
Variable costsVariable costs
Semi variable costsSemi variable costs
Contribution marginContribution margin
Break even pointBreak even point
PV RatioPV Ratio
4. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 44
CVP AnalysisCVP Analysis
CVP analysis is the analysis of threeCVP analysis is the analysis of three
variable viz. cost, volume and profit.variable viz. cost, volume and profit.
Such analysis explores theSuch analysis explores the
relationship existing amongst costs,relationship existing amongst costs,
revenue, activity level and resultingrevenue, activity level and resulting
profit. It aims at measuring variation ofprofit. It aims at measuring variation of
cost with profit.cost with profit.
5. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 55
Fixed CostFixed Cost
These are the costs which incurredThese are the costs which incurred
for a period and which within certainfor a period and which within certain
output and turnover limits, tend tooutput and turnover limits, tend to
be unaffected by fluctuations in thebe unaffected by fluctuations in the
levels of activity (Output orlevels of activity (Output or
turnover).turnover).
6. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 66
For example: Rent, insurance ofFor example: Rent, insurance of
factory building etc. remain the samefactory building etc. remain the same
for different levels of production.for different levels of production.
7. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 77
Fixed Cost GraphFixed Cost Graph
Fixed Cost
Total Cost
Amt
Units
8. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 88
Variable CostVariable Cost
These costs tend to very with theThese costs tend to very with the
volume of activity. Any increase involume of activity. Any increase in
activity results in an increase in theactivity results in an increase in the
variable cost and vice versa.variable cost and vice versa.
For example: Cost of direct labour,For example: Cost of direct labour,
direct material, etc.direct material, etc.
9. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 99
Variable CostVariable Cost
GraphGraph
Variable Cost
`
Units
10. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1010
These costs contain both fixed andThese costs contain both fixed and
variable components and thus partlyvariable components and thus partly
affected by fluctuation in the level ofaffected by fluctuation in the level of
activity.activity.
Examples of semi variable costs areExamples of semi variable costs are
telephone bill, gas and electricity etc.telephone bill, gas and electricity etc.
Semi-Variable CostSemi-Variable Cost
11. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1111
Semi-Variable CostSemi-Variable Cost
GraphGraph
Semi-Variable Cost
`
Units
12. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1212
Cost-Volume-ProfitCost-Volume-Profit
AnalysisAnalysis
CVP analysisCVP analysis::
Takes into accountTakes into account
– the total costs (fixed and variable)the total costs (fixed and variable)
– the total sales revenuesthe total sales revenues
– desired profits vis-a-vis the salesdesired profits vis-a-vis the sales
volumevolume
13. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1313
It is used for forecasting or predictingIt is used for forecasting or predicting
how the changes in costs and saleshow the changes in costs and sales
volume affect profit. It is also knownvolume affect profit. It is also known
as 'Break-Even Analysis'.as 'Break-Even Analysis'.
CVP analysis could be helpful in theCVP analysis could be helpful in the
following situations:following situations:
14. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1414
Budget planning: for forecastingBudget planning: for forecasting
profit by considering cost and profitprofit by considering cost and profit
relation, and volume of productionrelation, and volume of production
volume. This will help in determiningvolume. This will help in determining
the sales volume required to make athe sales volume required to make a
profit.profit.
–To make decisions regardingTo make decisions regarding
pricing and sales volume.pricing and sales volume.
15. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1515
Determining the sales mix of differentDetermining the sales mix of different
products, in what proportions each ofproducts, in what proportions each of
thethe products can be soldproducts can be sold..
–Preparing flexible budget considering costsPreparing flexible budget considering costs
at different levels of productionat different levels of production
16. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1616
Objectives of CVPObjectives of CVP
AnalysisAnalysis
– Understand the interactionUnderstand the interaction
amongamong
Prices of productsPrices of products
Volume or level of activityVolume or level of activity
Per unit variable costPer unit variable cost
Total fixed costTotal fixed cost
Mix of product soldMix of product sold
17. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1717
Assumptions of CVPAssumptions of CVP
AnalysisAnalysis
• Expenses can be classified as eitherExpenses can be classified as either
variable or fixed.variable or fixed.
• CVP relationships are linear over aCVP relationships are linear over a
wide range of production and sales.wide range of production and sales.
• Sales prices, unit variable cost, andSales prices, unit variable cost, and
total fixed expenses will not vary withintotal fixed expenses will not vary within
the relevant range.the relevant range.
18. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1818
• Volume is the only cost driver.Volume is the only cost driver.
• The relevant range of volume isThe relevant range of volume is
specified.specified.
• Inventory levels will be unchanged.Inventory levels will be unchanged.
• The sales mix remains unchangedThe sales mix remains unchanged
during the period.during the period.
19. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 1919
CalculationsCalculations
Profit Equation and ContributionProfit Equation and Contribution
MarginMargin
1.1. Profit =Sales -Total costsProfit =Sales -Total costs
2.2. Profit = Sales -Total variable costs -Profit = Sales -Total variable costs -
Total Fixed costsTotal Fixed costs
3.3. Contribution margin = Total revenue –Contribution margin = Total revenue –
Total variable costsTotal variable costs
21. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2121
Profit = (S-V)*Q – FCProfit = (S-V)*Q – FC
Q = (FC + Expected Profit)Q = (FC + Expected Profit)
(S-VC)(S-VC)
Q is the no. of units required to beQ is the no. of units required to be
sold to obtain target profit.sold to obtain target profit.
S=Selling Price p.u. VC=VariableS=Selling Price p.u. VC=Variable
cost p.u. FC=Fixed Costcost p.u. FC=Fixed Cost
22. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2222
Suppose that Super Bikes wants toSuppose that Super Bikes wants to
produce a new mountain bike calledproduce a new mountain bike called
Hero1 and has forecast the followingHero1 and has forecast the following
information.information.
Price per bike =Price per bike = ``800800
Variable cost per bike =Variable cost per bike = `` 300300
Fixed costs related to bikeFixed costs related to bike
production =production = `` 55,00,00055,00,000
Example:
23. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2323
Target profit =Target profit = `` 2,00,0002,00,000
Estimated sales = 12,000 bikesEstimated sales = 12,000 bikes
We determine the quantity of bikesWe determine the quantity of bikes
needed for the target profit asneeded for the target profit as
follows:follows:
Quantity = (Quantity = (``55,00,000 +55,00,000 + ``2,00,000) /2,00,000) /
((``800 -800 - ``300) = 11,400 bikes300) = 11,400 bikes
24. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2424
Profit Volume RatioProfit Volume Ratio
(PV)(PV)
The contribution margin ratio (CMR)The contribution margin ratio (CMR)
i.e. PV ratio is the percentage byi.e. PV ratio is the percentage by
which the selling price (or revenue)which the selling price (or revenue)
per unit exceeds the variable costper unit exceeds the variable cost
per unit, or contribution margin as aper unit, or contribution margin as a
percentage of revenue.percentage of revenue.
25. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2525
ExampleExample
For Hero1, we could use the forecastFor Hero1, we could use the forecast
information about volume (12,000information about volume (12,000
bikes) to determine the contributionbikes) to determine the contribution
margin ratio.margin ratio.
Total revenue =Total revenue = ``800 * 12,000800 * 12,000
== `` 96,00,00096,00,000
27. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2727
BEP analysisBEP analysis
Breakeven analysis is used to findBreakeven analysis is used to find
the minimum level of productionthe minimum level of production
requiredrequired
Evaluates both fixed and variableEvaluates both fixed and variable
costscosts
28. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2828
Uses:Uses:
1.1. To find a suitable product mixTo find a suitable product mix
2.2. To find the sales required to reachTo find the sales required to reach
a desired revenue.a desired revenue.
3.3. The profits at certain price levelThe profits at certain price level
and salesand sales
29. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 2929
Break even Point (BEP)Break even Point (BEP)
A CVP analysis can be used toA CVP analysis can be used to
determine the BEP, or level ofdetermine the BEP, or level of
operating activity at which revenuesoperating activity at which revenues
cover all fixed and variable costs,cover all fixed and variable costs,
resulting in zero profit.resulting in zero profit.
In other words this is the point whereIn other words this is the point where
no profit or losses have been madeno profit or losses have been made
30. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3030
Cost-Volume-Profit GraphCost-Volume-Profit Graph
Fixed expensesFixed expenses
Units Sold
SalesinRupees
Total expensesTotal expenses
Total salesTotal salesBreak-evenBreak-even
pointpoint
Break-evenBreak-even
pointpoint
Profit area
Loss area
31. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3131
Break evenBreak even
ApplicationsApplications
• New Product decisions :-
Enables to determine the sale
volume required for a firm
(or an individual product) to
breakeven , given expected sales
price and expected costs.
• Pricing decisions:- Enables to
study the effect of changing price
and volume relationship on total
profits.
32. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3232
• Modernizations or automation
decisions:- Analysis the profit in
implication of a modernization or
automation programme.
• Expansion Decisions :- studies
the aggregate effect of a general
expansion in production and
sales.
33. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3333
FormulaeFormulae
BEP in units = Total fixed costsBEP in units = Total fixed costs
(Sales price – variable cost p.u.)(Sales price – variable cost p.u.)
= Fixed cost= Fixed cost
Contribution per unitContribution per unit
BEP in sales value = Fixed costBEP in sales value = Fixed cost
PV RatioPV Ratio
34. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3434
ExampleExample
• SalesSales 5000 units5000 units
• Sales price per unit Rs. 50Sales price per unit Rs. 50
• Variable cost per unit Rs. 30Variable cost per unit Rs. 30
• Fixed cost Rs. 35000Fixed cost Rs. 35000
• Therefore, contribution per unit =Therefore, contribution per unit =
50-30 =Rs. 2050-30 =Rs. 20
35. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3535
BEP in units = 35000/20BEP in units = 35000/20
= 1750 units= 1750 units
1750 * 50 = Rs. 875001750 * 50 = Rs. 87500
BEP in sales value = 35000 *BEP in sales value = 35000 *
250000 / 87500250000 / 87500
= Rs. 100000= Rs. 100000
36. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3636
Margin of safetyMargin of safety
• Represents the strength of theRepresents the strength of the
businessbusiness
• Margin of Safety= Actual Sale –Margin of Safety= Actual Sale –
BEP SaleBEP Sale
• Margin of safety% = (Sales -Margin of safety% = (Sales -
BEP)/Sales x 100BEP)/Sales x 100
37. Dr. Varadraj Bapat, IIT MumbaiDr. Varadraj Bapat, IIT Mumbai 3737
• Margin of safety = (5000-1750)Margin of safety = (5000-1750)
50005000
=65%=65%
• Hence even if the sales decrease byHence even if the sales decrease by
65%, the business wont face any65%, the business wont face any
lossloss