Saturday, February 29, 2020
Breakeven Point of Sales for Accounting
IN UNITS=         TOTAL FIXED COST                 (Bazley, Hancock & Robinson, 2014).                       CONTRIBUTION PER UNIT IN DOLLARS=    TOTAL FIXED COST                (Cafferky, 2010).                                 P/V RATIO Variable Manufacturing Cost Per Unit Proportionate Contribution Per Unit Weighted average contribution per unit P/V Ratio (Contribution Per Unit/Selling Price Per Unit)  Breakeven sales (units) = IN UNITS=        TOTAL FIXED COST                                                                   CONTRIBUTION PER UNIT                                                                        = $270,000                                                                              $10.15                                                                                                                                              = 26601 units  Now 26601 units have been divided in the proportion of 1:1:3 (as determined above) between the products viz. Squid, Proud Stash and Private zoo. Squid            =26601  x 1  = 5320 units Proud Stash = 26601  x 1 = 5320 units Private Zoo = 26601   x 3  =15961 units Breakeven sales (units) = IN DOLLARS=   TOTAL FIXED COST                                                                                                P/V RATIO                                                                   = $270,000                                                                         11.01%                                                                   = $ 2452202 (difference in the sales amount because of rounding off the percentage of P/V ratio to 11.01%) Now sales of $245220 has been divided into the proportion of 1:1:3 (as determined above) between the products viz. Squid, Proud Stash and Private zoo. Squid            = $2452202  x 1  = $490440 Proud Stash = $2452202  x 1  = $490440                                  5 Private Zoo = $2452202  x 3  = $1471321                                  5 Weighted average p/v ratio=  (18.75%x 0.2*)  +  (14.10%x 0.2)  +   (7.40%x 0.6 # )  =11.01% (The percentage figure has been rounded off and due to this reason there could be slight variation in the amount of breakeven sales figure.)#0.2 = 1/5 Weighted average contribution per unit= (12x 0.2)    +   (11x 0.2)    +    (9.25x 0.6)                                                                        = $10.15 Cafferky, M., 2010. Breakeven Analysis: The definitive guide to cost-volume-profit analysis. Business Expert Press.
Thursday, February 13, 2020
A Critical Review and Comparison of Physical Education Studies Essay
A Critical Review and Comparison of Physical Education Studies - Essay Example The paper looks into the reason why this model is popular among the teachers as well as students. The holistic approach of this paper is to analyse physical education in general terms. And try to see how it has contributed towards better literate athletes. Towards the end, a brief discussion of pros and cons of certain models clears the situation and summarizes the whole debate. There are certain recommendations given in the conclusion based on the whole debate. The recommendations are not definite because there is no one-size-fits-all model. This report makes a conclusion that there are many models that can be incorporated in sports education. As time progresses and with the advancement in technology there will be better and more effective models in the future. Be it the cooperative learning model or formal old school model, the inherent goal of making the students think independently and make better decisions is the key. From the debate it is evident that any model or curriculum design that promotes social-based learning is more successful than competitive ones, especially in sports education. However, more research is needed to figure out how the teachers interpret the sports education and how they teach through a curriculum model. The research does not intend to support cooperative learning. There is no single study that creates a complete knowledge base. But the pros and cons offered by this model makes it a favourite among teachers and students.
Saturday, February 1, 2020
658 Essay Example | Topics and Well Written Essays - 250 words
658 - Essay Example e main reason why there is a difficulty in the United States educational reform is because the reforms have failed in changing the conditions of learning and teaching for the teachers and students (Elmore, 2004). He adds that the failure has been caused by lack of establishment of accountability frameworks, lack of support for teachers in analyzing their practices and lack of continuous learning across and within schools. The chapter is relevant to the district roles in supporting and leading reforms in the system-wide education. Elmore mentions several times that most education reforms fail to get their teaching instructional core. He demonstrates that the legislation of â€Å"No Child Left Behind†brings more pressure on reform, but does not bring focus that would be essential for classroom reforms. He also has a compelling argument regarding internal accountability as a core factor that promotes external accountability (Elmore, 2004). Therefore, it means that for the occurrence of internal accountability, there must be necessary capacities such as the focus of workload complexity, school reforms, community and parent relationships and finally student and school
Subscribe to:
Posts (Atom)