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# Fixed Cost Essay Examples

### Planning and Budgeting Essay

570 words - 3 pages Andre's Hair Stylling employs 5 barbers at \$9.90 per hour, 40 hours per week, and 50 weeks per year. The salary rate applies regardless of the number of haircuts performed by the barber. Fixed expenses total \$1,750 per month and the cost for shampoo per client is \$0.40. The total cost for each hair cut is \$12.00. Using this data, I found the following information.1. Contribution margin is sales revenue less variable costs. It is the amount available to pay for fixed costs and provide any profit after variable costs have been paid. (Wikipedia, 2006) Find the contribution margin per haircut:Unit sales price - unit variable cost = contribution margin12.00 Per cut - 0.40/shampoo = contribution VIEW DOCUMENT

### Master And Flexiable Budgets Essay

980 words - 4 pages the budget and make corrections to employees. The following memorandum on Guillermo Furniture Store includes a master budget. The explanation of the relationship between fixed and variable cost used in the budget will occur. The difference between static and flexible budgets and how a flexible budget lends itself to a cost-volume profit analysis will be discussed.Fixed and Variable CostsFixed costs in a budget remain constant even when volumes fluctuate. Fixed costs include a portion of the benefits and the depreciation, indirect labor, insurance, property tax and, supplies for a total of \$ \$596,067 per year. This amount remains the same regardless of the amount of items produced.The amount VIEW DOCUMENT

### Revenue, Cost Concepts, And Market Structure Proposal

1458 words - 6 pages with Big Box. Big Box is a major chain company that is running a telephone service provider promotion. However, Big Box is not willing to pay more than \$15 for each of the units. According to the chart 1, Clear Hear's Alpha model is \$20, which produces a \$3 profit, and their Beta Model is \$30, which produces an \$8 profit (University of Phoenix, 2010). Clear Hear Alpha model Beta model Price per unit 20 30 Variable cost per unit 8 12 Fixed overhead 9 10 Profits 3 8 The deadline to provide these orders to Big Box is in three months, however, Lisa Norman has mentioned that Clear Hear's Alpha production line can only accommodate 70,000 pieces in 90 days. Clear Hear's VIEW DOCUMENT

### The Most Dangerous Game Essay

332 words - 2 pages The Most Dangouse Game As Rainsford awoke the next day he half expected to wake up in his own bed. Instead he found himself still in the Luxurious mansion.While he tried to figure out how to get back home he fixed himself some breakfast. When he finished it occured to him that the mansion and the island that it rested on were both his! Now he could do anything he wanted with it.Many thoughts went though his head however, with a new outlook on hunting he decided to make it a wild life reservation center. He would pay to have endagered species brought to his island. Here they could live in a natural habitat and not have to worry about hunters. He would use the servants as care takers of the VIEW DOCUMENT

### shalom bahlom Essay

1349 words - 6 pages Assignment 1Q10. Read the comparative statement of financial position and the statement of financial performance of Imaginary Computers Limited. Prepare a credit assessment report using the techniques of financial statements analysis as explained in this chapter. Comment on the financial strengths and weaknesses of the firm.Imaginary Computers Ltd.Statement of financial positionas at 31 December (\$ '000) (Balance sheet) 2001 2002 2003 Share capital 5.3 7.5 8.5 Reserves and surplus 6.7 5.7 7.4 Long-term debt 4.1 3.2 4.2 Short-term bank borrowing 5.6 5.2 7.2 Current liabilities 3.4 6.5 5.6 Total 25.1 28.1 32.9 Net fixed assets 17.4 VIEW DOCUMENT

### Explain The Distinction Between Transaction Costs And Other Costs That Occur In Economic Systems

2839 words - 12 pages transformation": resources which where previously demanded by many agents are now locked to a limited number of them providing scope for opportunistic behavior thus requiring long-term contracts and protracted bargaining which raise transaction cost. (Perman,R and Scouller)An example is if a supplier invests in specific tolling equipment dedicated to one customer. Over time, the customer will be able to put pressure on the vendor since the vendor has not alternative use for its investment and will be willing to accept a price down to the variable cost of production to cover some fixed cost. This leads to a difficult negotiation in which each party may try to cheat and in which complicated VIEW DOCUMENT

### Porter 5 forces for JetBlue Airway

571 words - 3 pages Porter 5 forces Analysis for JetBlue AirwayPotential Competitors: Low- Rivalry among existing firms is intense, which affect the profits to be low. It¡¦s unattractive to the potential competitors.- High initial investments and fixed costs such as lease a fleet of safe and reliable aircraft, negotiate reasonable gate access and landing fees as well as high labor and fuel costs.- There are the price competitions in the airline industry, which some major airlines offer the low-price fares that is very difficult for new entrants to gain enough profit to cover the investment and fix cost in this industry.Rivalry among Existing Firms: High- Currently, there are many major airlines VIEW DOCUMENT

### Let It Pour: My First Assignment As Executive Assistant

2884 words - 12 pages they need to make them well.Next we are going to briefly identify causes of our problem. Three causes are apparent. Our cost per patient is rising. We are experiencing a decline in patients which translates to a decrease in patient days. The third cause of our problem is our fixed costs. We have a fixed cost of 28%. This means that we have to make a profit of at least 28% just to break even on every patient that we treat at our hospital. The next section is to frame possible alternatives to solve our problem.AlternativesI have intelligently decided to look into four possible solutions to our problem. As our CEO stated as a possible solution to our problem (solution #1) we may have to reduce VIEW DOCUMENT

### Operations Essay

1713 words - 7 pages whatsoever (Stokes, 2008). Moreover, the price of products here will include variable cost of all items plus proportionate amount of fixed costs, which qualifies the above strategy as a cost-plus pricing. In this way, the company largely focuses on its operations rather than on what competitors do. Absorption pricing will ensure that the company achieves break even in all sales even if it does not realize profits. In addition, there is a promise of profits in future since such stability establishes the company as a stronghold in the market for microwavable food.6. Outline a plan, based on the information provided in the scenario, that the company could use in order to evaluate its financial VIEW DOCUMENT

### WiMAX Feasibility Study Essay

930 words - 4 pages , but they still do not have the power of computer yet. WiMAX (worldwide inter-operability for microwave access) technology could offer a customer another means in which to communicate and access information wirelessly through the use of their own computer.WiMAX™ is based upon the IEEE 802.16 standard enabling the delivery of wireless broadband services anytime, anywhere. WiMAX products can accommodate fixed and mobile usage models. The IEEE 802.16 standard was developed to deliver non-line-of-sight (LoS) connectivity between a subscriber station and base station with typical cell radius of three to ten kilometers. (Wimaxforum.org, 2009) Seattle would make a good candidate for the WiMAX VIEW DOCUMENT

### Displaying a cue and square of a number through functions in C++

672 words - 3 pages continue";getch();//calculation section//NW-PC calculationnw_pc = nw_pcqty * NW_PCPRICE ;//Memory Card calculationmem_card = mem_cardqty * MEM_CARDPRICE;//Disk drive calculationdsk_drive = dsk_driveqty * DSK_DRIVEPRICE;//Software calculationsoft = softqty * SOFTPRICE;//getting totaltotal = nw_pc + mem_card +dsk_drive + soft;// Setting the flagscout << setiosflags ( ios::fixed | ios::showpoint | ios::right )<< setprecision(2);//output sectionclrscr();cout << "\t"<< "*********************************"<< "\n";cout << "\t\t" << "New Wave Computers"<< "\n\n";cout << "Qty" << "\t" << " ITEM" << "\t\t\t"<< "COST" << "\n\n VIEW DOCUMENT

### Inventory Accounting At Wal Mart Stores

1130 words - 5 pages parties refer to this period as the stub period. Left unadjusted, the book records could overstate income because the stub period shrinkage results in a decrease to ending inventory, thus increasing the cost of goods sold and reducing gross income.In adjusting its books to reflect stub period shrinkage, Wal-Mart estimates stub period shrinkage for each store monthly by multiplying a retail shrinkage rate by the store's sales during that month. At new stores, the retail shrinkage rate fixed by management at 2% of sales. Wal-Mart used that fixed rate from the date the store opened until its first physical inventory. After taking the first physical inventory at a new store, Wal-Mart computed a VIEW DOCUMENT

### Finalessay

1468 words - 6 pages the overall company, where the divisional weights add up to 100.00%, and the weighted average of the betas will the firm?s unlevered beta.Moving toward Levered Betas: Calculate the market value of equity and the market value of debt, provide the formulas that you use to get these values. The results(for all the companies) should be shown in a table. Plot the debt equity ratios in a chart.If your company has substantial operating leases on its books, you may want to discount the value of the operating leases at the company?s present cost of debt and add the present value of the company?s lease liability to its market value of debt.Give the formula for the levered beta. Calculate each company VIEW DOCUMENT

### The Evolution Of Computers

738 words - 3 pages leaders on the top of the game in the computer industry is Cost Ledaership. As it comes to it, Dell is undisputed leader in the computer ?price war?1, compony efficiency, and stiff cost control.Dell was found in September, 1996 by Michael Dell with headquaters in Austin, Texas. Dell started the idea of building the individual PC to order and by doing that kept realy low inventory comper to his competition. By utilizing this strategy, Dell averaged less than 10 days to sell its inventory; its inventory turnover was over 39 times (tabe1,2). Company was able to quickly make and sale the final prudoct which help them keep the lower fixed cost. Dell was not using the reasell channels or like VIEW DOCUMENT

### The Inflation Of Macau

1285 words - 6 pages need to pay less for goods services. If their income is kept constant, their standard of living will rise.ØThe choice of wealthLess people will hold the physical goods because they are afraid of the sustained fall in price will continue.ØIncome redistributionThe group of lenders, savers and people living on fixed income will gain, because their actual income get back from borrowers, bankers and employers is higher in the future. In contrast, the borrowers, bankers and employers will lose.ØProduction cost and exportsDeflation reduced production cost, leading to higher export competitiveness. Exports will increase.ØGovernment revenueLess revenue is earned from sales VIEW DOCUMENT

### Case Study Of Diferences Between US And UK Accounting

3885 words - 16 pages have the cost of fixed assets spread over their useful lives . Even investment properties which have been purchased for sole investment reasons and not which do not aid the company in a 'working' manner have to be depreciated over and greed working life. This is unlike UK standards which allow investment properties to stay at a fixed value throughout their life. In the US it is common practice for these assets to be depreciated on a straight line method although there are other more specific methods in usage as well.In The UK GAAP, properties may be restated on the basis of recently appraised values in consolidated accounts, when these revalued properties are later sold , the gain or loss on VIEW DOCUMENT

### Telecom Sector Analysis India-Company Analysis Bharti Analysis

2019 words - 9 pages telecom giant.With Blackberry and LG to provide handsets.SWOT analysisStrengthStrong Economy and growing market.Better regulatory facilities for existing as well as new players.Appetite for increased consumption of services. WeaknessSlow pace of reforms.Huge initial cost required to enter un trapped rural areas.OpportunitiesA huge unexplored market in semi rural and rural areas.One billion population and raised per capita income.54% population under 25 years of age. ThreatIncreased competition.New entrants.Finally, Telecommunication activities have gained momentum in India and are penetrating the socio-culturally diverse society, transforming India into a nation of technology aware people.BHARTI VIEW DOCUMENT

### Windows 2000 - Overview

594 words - 3 pages very secure although it requires embracing active directory, considerable management attention and significant training. According to another website (www.techweb.com) Windows 2000 performance is excellent and latest benchmarks of windows 2000 datacenter version show that windows 2000 running on Intel based systems outperforms traditional Unix/RISC systems in building more cost-effective enterprise environments. Windows 2000 is not without its faults. There had been numerous security breeches, reliability and incompatibility issues, however thanks to excellent service provided by Microsoft called windows update all known bugs have been fixed and issues resolved. Thanks to windows update Microsoft gives users easy way to keep their windows 2000 up to date on newest compatibility fixes, security and performance patches. VIEW DOCUMENT

### Fear

603 words - 3 pages dress for her to wear and suggested that she borrow jewelry from Mme Forestier. At the reception Mathilde was greatly admired, and felt part of the social class that she so desired to belong to. Noticing that her coat that was brought from home clashed with the stylishness of her evening gown, she felt this and longed to escape, unseen by the other women who were draped in expensive furs. This causing her to rush out, not realizing that she had left the necklace at the reception. Now the Loisels were in tremendous fear of financial ruin and poverty. Not to mention of what Mme Forestier would do to them if she were to ever find out. A similar necklace would cost 36 thousand francs, 18 of which VIEW DOCUMENT

### Prisoner Of War: Briefly Discuss How Institutions Facilitated The Operation Of Markets In The P.O.W. Camp

546 words - 3 pages organization, there was an almost fixed cost associated with each good, and in less-organized camps where no notice board existed, such as transit camps, prices varied widely.As business practices progressed and market norms became more defined, so did the individual's entrepreneurial inclination. A man who sold coffee and tea could hire laborer and an accountant to facilitate his operation. Laundrymen would wash clothes in return for a certain number of cigarettes, despite the current supply of cigarettes in the market. The role of middlemen and professional traders emerged, and people could make a profit through arbitrage or by buying/selling against expected shortages/influx of supplies in the VIEW DOCUMENT

### Wendy's Franchising In Argentina

2389 words - 10 pages hamburgerStrong Financial Position due to periodic retiring, redeeming, and repurchasing debtWeaknesses:Pricing is higher compared to competitorsBarely well known outside USRelatively high franchising cost per Latin American Standard (Close to a US \$ 1 Million)Expanding in blocks requires high financial costAbsent promotional marketing abroadOpportunities:Argentina is the 8th largest country in the world and enjoyed free access to a combined market of over 200 million peopleArgentina has the highest GDP per capita in Latin AmericaModified direct foreign investment laws in ArgentinaGrowing franchising industry in Argentina73% of the country's land was devoted to cattle breeding and VIEW DOCUMENT

### Critical Thinking And Decision Making. Let It Pour: A Critical Thinking Case Study

1375 words - 6 pages decrease in cash flow, cutbacks should be utilized until the organization has stabilized itself. Cutbacks in operating funds are a necessary tool that an organization must utilize when faced with a financial emergency. The need may arise when the hospital may have to cut programs and employees, in an effort to run leaner. Finding the programs that will be best suited to be cut will be the key to running at a lower cost. The fixed costs should be cut instantly if they are not being utilized or running below the required profit margin. The organization needs to understand that running an organization, whether they are for-profit or non-profit, still needs to operate according to the balance VIEW DOCUMENT

### Evaluation Of Stratigic Management

4178 words - 17 pages explained below:Equally balanced competitors - when competition occurs among well-matched rivals, it does not allow one particular firm to dominate.Slow industry growth - when slow growth of markets occur then sales growth will come from taking market share away from rivals, which indicates reattribute and escalates rivalry.High fixed costs - the additional sales volume will have off setting high fixed cost, thus competitors are willing to fight for any possible sales.Lack of differentiation - when there is not much differentiation between products, customer can easily defect rivals product which force them to continuously struggle in the industry.Large increase in manufacturing capacity VIEW DOCUMENT

### Project Management Function

2544 words - 11 pages on other project and his duties during this project as a screen designer. So rest of us doing this project very effectively manner. The absent of team leader and designer we have to arrange meetings to solve problems and if we can't solve problem during that time then we have wait for our team leader to solve that problem. On other way absent of designer I have to wait for creating of database. Due to this reason our project was delayed.Management FunctionThe major constraints of each and every project are Cost, Time, Scope and Quality. The cost of our project was fixed and time limit for our project was only for 60 days and their requirement of that project was too high so we have to give VIEW DOCUMENT

### Depreciation

1456 words - 6 pages used.DepreciationConceptDepreciation is the accounting policy which applied to property plant and equipment. It is a significant item of expenditure and only represents the expired portion of cost. Depreciation is the mechanism by which the original cost of the asset is allocated over the estimated number of accounting periods that match the useful economic life of the non-current asset. In doing this, the allocations are based on the assumptions that:The useful life of the asset can be measured in that the firm will use the asset for the forecast period. There should be a continuing demand for using of equipment and its products. In the case of Hallenstein's annual report 2003, under accounting policy of VIEW DOCUMENT

### Supply Chain Paper

1303 words - 6 pages goods with increased efficiency allowing them to disintermediate. Usually the transaction cost is more and an example of this is Ariba or mro.com. Another is the yield manager, who is ready to do business in areas that have high demand volatility, a high degree of price, and where fixed assets cannot be liquidated like manufacturing, labor, or advertising. These companies can be contracted at short notice, like iMark for capital equipment.Another hub is through exchanges that allow for the fluctuations in the supply and demand of commodities. Buyers and sellers maintain their relationships but in many cases never met each other. Catalogs are hubs that bring suppliers together and bring people VIEW DOCUMENT

### Supply, Demand, And Pricing

1080 words - 5 pages fixed number of seats leaving the ground.Understandable. I think we have all experienced and understand that the closer to thetravel date we get, the less discount seats are available. Right?Qantas (an Australian airline), for example, has four fare "families" and each hasseveral levels. "Every flight we operate from Melbourne to Sydney has a mix of all ofthose fares," said Will Owens, head of domestic pricing and yield for Qantas (The Age,pg. 1). This particular airline uses information and a flight's financial performancerecords from the travel market to calculate the mix.As with most other airlines, accept when running specials, some flights, includingbusiness peaks such as Monday 7am, are VIEW DOCUMENT

### Early American Transportation

1057 words - 5 pages was one of the best turnpikes. The top turnpikes were built on a solid stone foundation with gravel spread on top, but most of the turnpikes were just loose gravel with drainage ditches on either side of the road. The most famous turnpike was a federal road-building project called the National Road. The National Road started in Cumberland, Maryland and reached Wheeling, Virginia in 1815. By the 1850's, the National Road reached Vandalic, Illinois. The failure of the turnpikes came with the price of traveling on the roads and the large price it cost to build and maintain the road. Low tolls discouraged traffic when the freight was in large bulk or small in value. This failure of the turnpikes VIEW DOCUMENT

### In Practice, Do You Think YOUR Firm Should Go To The Time And Expense Of Implementing A Capital Budgeting System Into The Planning Process?

1044 words - 5 pages "Capital budgeting ~ the process of analysing potential fixed asset investments. Capital budget decisions ~ probably the most important ones financial managers must take." (1)"Financial and budgetary accounting are branches of the same discipline, but they have fundamentally different purposes. Financial accounting looks backward in time: it summarizes economic performance for a past period. Budgetary accounting, by contrast, looks forward: it measures the cost of planned acquisitions and the use of economic resources in the future." (2)This seems to me to be a contradiction in terms, or could this be my untrained eye causing confusion?However confusing, I think it's interesting, what VIEW DOCUMENT

### Strategic Management In Nucor

7576 words - 31 pages Analysis285.0Recommendations316.0Conclusion357.0Bibliography361.0IntroductionNucor Corporation (Nucor) is the epitome of an industrial fairytale and synonymous to their identity are terms like cost-leaders, prime movers in continuous innovation and risk-taking, unprecedentedly strong culture, technological superiority, dexterous labour and adroit management. All these sparked off under Ken Iverson's leadership guile when he took over at the helm as President in 1966.To sustain their consistent position as one of the most profitable U.S. steel producers, Nucor needs to contend with the challenges facing them in the near future. With globalisation widespread, the weight of international trade barriers has been assuaged and VIEW DOCUMENT

### An Introduction To Barcoding

4782 words - 20 pages manufacturing.1990s Maxicode Fixed length.Used by United Parcel Service for automated package sorting: designed for quick automated scanning of packages on high-speed conveyor lines.ADVANTAGES OF BARCODES Barcode technology provides significant advantages over other forms of product tracking methods. They are more reliable, efficient, and user-friendly. Companies in various industries, especially the manufacturing industry, are attracted to the unattended real-time process monitoring, speed, timeliness, and cost efficiency features of these systems. As well, the low susceptibility to errors in data input and reduction of labour results in more effective use of a company's human resources VIEW DOCUMENT

### Tariff And Non-Tariff Barriers

1043 words - 5 pages industries that face competition from foreign imports. Tariffs are widely used to protect domestic producers' incomes from foreign competition. This protection comes at a cost to domestic consumers who pay higher prices for imported goods. There are two mains ways of implementing a tariff:* An ad valorem tariff is a fixed percentage of the value of the good that is being imported. Sometimes these are problematic as when the international price of a good falls, so does the tariff and domestic industries become more vulnerable to competition. Conversely when the price of a good rises on the international market so does the tariff, but a country is often less interested in protection when the VIEW DOCUMENT

### International Marketing Plan And Objectives

996 words - 4 pages , and surveys mailed to specifically targeted areas. Pure-n-Clean will adjust the market development strategy as needed in order to maximize advertising dollars. In five years, Pure-n-Clean will become a household and resort brand; the number one source for safe water consumption in Mexico.Pricing Strategy. As previously mentioned, the position is to target 1% of the market share, creating a return of 1.1 million items sold. Pure-n-Clean plans to offer a variety of low end filtration products, which cost less than newer products in the U.S. The initial angle is to establish if a demand exists within the targeted audience. The asking price for the Pure-n-Clean classic filtration products ranges VIEW DOCUMENT

### Technology Solutions For Human Services

1218 words - 5 pages program alarms that would aid the aging individual as a reminder to take medication or keep appointments. The cost of a cell phone contract may be prohibitive for those on a fixed income, but there are phones that are available that do not require a contract. These phones can be purchased and minutes added as needed. More and more phones are also being built with GIS capability so that if an individual is in trouble and can not give their address the phone can be tracked to give a location of the individual. One aging individual stated, "I have a difficult time using a cell phone because of my hearing aids so I don't want one." (personal communication). This gentleman did not know that some VIEW DOCUMENT

### MBA540 Lester Electronics Alternative Benchmarking Team Paper

2727 words - 11 pages will lose 43 percent of their revenue in the next five years (Scenario, 2007). Knowing this and the fact that there are other potential manufacturers, Lester Electronics is risking the fact that they may actually have to explore another option. Shang-wa has a lot on their plate in the fact that they are receiving different bids from other organizations. They will be risking merging with other organizations and in hopes that they will not freeload off their organization to increase profits for theirs. Although Lester Electronics and Shang-wa have merged, there is still that risk that, although there is a solid friendship between the two, that someone may slack.Weighted Average Cost of Capital VIEW DOCUMENT

### Housekeeping Management For Serenity Hotel

1535 words - 7 pages employees to maneuver the machines.Nearby these areas, there is a storage room where all of the table/bed cloths, uniforms , towels are kept properly (there are 2.5 times more of these than the capacity of the hotel).An important issue related to the machines and the equipment is the maintainance. The fact that they are new does not mean that they should be taken for granted - thus maintaining these equipments is easier and more cost-effective than being forced to buy new ones sooner than expected , aspect which will be also included in the training.The hallways and the outdoor spaces (including the parking lot) will be cleaned mainly during night time, because of the traffic flow which occurs VIEW DOCUMENT

### ExxonMobile Critical Success Factors

4112 words - 17 pages expectation of customers and make them satisfied. It also reduce the cost and increase the profitability of production . As we know, ExxonMobil is the world's largest oil company which operates in more than 100 countries with over 40,000 retail service station that enables ExxonMobil to deliver reliable and high quality products to customers around the world.Next, ExxonMobil is a famous brand which exist in the most marketplace around the world. It is very easy to recognise its brand image at anywhere. In the oil and gas industry, the overwhelming popularity of ExxonMobil is uncontroversial. Almost drivers are the loyal customer of ExxonMobil, simply because of its brand name is widely VIEW DOCUMENT

1497 words - 6 pages Executive Officer),Ian Livingstone (Creative Director),Jonathan Kemp (European Managing Director)The mission statement of the company for Michael P. McGarvey is: "The timely creation of a compelling portfolio of games to drive profitable growth". Now, they focus on video games and software. Turnover was down to £128.9 million for the fifteen months to 30 June 2002 from £164.2 million in the prior twelve month period. However, gross margins increased from 50.2% (pre exceptional charges) to 58.3% and there were further reductions in the Group's fixed cost base. Overall losses were reduced to £30.7 million for the fifteen months to 30 June 2002 from £97.3 million for the VIEW DOCUMENT

### International Exchange Rates. "The Gold Standard"

1322 words - 6 pages United States is currently the reserve asset and print currency that pertains to the value of the gold, so a person can exchange there currency for gold or gold for currency but it will be based on the specific value per unit. As stated by Bordo, "The gold standard was a commitment by participating countries to fix the prices of their domestic currencies in terms of a specified amount of gold. National money and other forms of money (bank deposits and notes) were freely converted into gold at the fixed price." (Bordo, 2002)World's Foreign Exchange Markets.The world's foreign exchange markets as stated by Miliaresis, "As time goes on, one market tends to keep on getting more and more attention VIEW DOCUMENT

### Dunham Cosmetics - Financial Evaluation

1397 words - 6 pages 1.Calculate Dunham's 1995 financial rations. (See Exhibits 1,2, and 3).Current Ratio = (current assets/current liabilities) = (16,268/7,600) = 2.1405%Inventory Turnover = (sales/inventory) = (26,671/6,133) = 4.3487%receivable____ = 5,920___ = 81.01 DaysDSO = annual sales/365 26,671/365Fixed Asset Turnover = (sales/net fixed assets) = (26,671/3,336) = 7.9949%Total Turnover Asset = (sales/total assets) = (26,671/16,268) = 1.6394%Total Debt to Total Assets = (total debt/total assets) = (9,666/16,268) = 0.5941%Time Interest Earned = (earnings before interest taxes/interest charge)= (1,331/578)= 2.3027%EBITDA Coverage = (EBITDA + Lease Payment)/( Interest + Principal payment + Lease Payment VIEW DOCUMENT

### Groupware

1485 words - 6 pages deliver messages as they become available.Workflow systems allow documents to be routed through organizations through a relatively fixed process. A simple example of a workflow application is an expense report in an organization: an employee enters an expense report and submits it, a copy is archived then routed to the employee's manager for approval, the manager receives the document, electronically approves it and sends it on and the expense is registered to the group's account and forwarded to the accounting department for payment. Workflow systems may provide features such as routing, development of forms, and support for differing roles and privileges.Group calendars allow scheduling, project VIEW DOCUMENT

### Pot Prohibition

1878 words - 8 pages untaxed dollars. So the theory is that when you eliminate the underground marijuana industry, all the cartels and gangs will stop dealing and doing those illegal activities because it is no longer profitable to them because it is now federally regulated. So the question that is raised is how those gangsters would, and the people who cause the violent crimes associated with the underground market, stop what they are doing and become honest members of society. The truth is, that part problem won't get fixed, and gangsters will be gangsters. Those types of individuals make up a fraction of the total population of non-violent contributing members of society that have minor marijuana charges that are VIEW DOCUMENT

### Should The UK Join The Euro Or Remain Master Of Its Own Fiscal Destiny. What Are The Arguments For And Against?

3005 words - 13 pages members formalised the Single European Act (SEA) in 1986. Itwas an agreement to function as a single unified market by midnight on the 31stDecember 1992. The SEA was to work towards the 'Four Freedoms' removingprotectionist invisible trade barriers. It would open up national markets as neverpreviously possible, abolishing internal borders and facilitating the free movement ofgoods, services, people and capital within the EU. This was expected to achieve cost efficiencies for all European businesses by bringing together fragmented markets and reducing duplication in paperwork. Facing policy problems with the implementation of the SEA, the Treaty on European Union (the Maastricht Treaty) signed VIEW DOCUMENT

### Marketing Plan

5382 words - 22 pages customers. When we adhere to this maxim, everything else will fell into place. Our services will exceed the expectation of our customers.3.2MARKETING OBJECTIVES1. Maintain positive, steady growth each quarter2. Experience a growth in new customers who are turned into long-term customers3. Realize an increase in occupancy each subsequent year3.3FINANCIAL OBJECTIVES1. A double digit growth each year2. Reduce the variable cost per guest3. Continue to decrease the fixed cost3.4TARGET MARKETINGOur customers can be broadly divided into three groups:-1.Weekend getaway customers: These people are from the region and are looking to get away so they come to Klias river cruise and B&B to be pampered and VIEW DOCUMENT

### Criminal Justice Trends

2200 words - 9 pages with states for labor and care of inmates. Penal farms were introduced and developed state-run plantations which grew crops to feed inmates in corrections and to sell crops on free market. The Western Penology was not influenced by the east and their ideologies. Prior to statehood, inmates were housed in territorial facilities or in federal military prisons. The western states discontinued the use of the leasing system as states began entering into the union.The Reformatory Movement in the 1870s was a direct product of disillusionment with oppressive penitentiary systems. The focus remained on inmate change but indeterminate sentences were fixed, inmates were classified and housed based on VIEW DOCUMENT

### Amcor - Case Study

4689 words - 19 pages operations in the market and overall increase in PET production.3.2.5 Expansion in North AmericaAmcor expanded its business in North America by acquiring the high barrier tube making technology from Hoffman Neopac AG of Switzerland. As a result of this strategy, Amcor completed the construction of a new flexible tube plant in the US at a capital cost of A\$30 million.3.2.6 Diversification into Glass BottlesA new glass plant was constructed by Amcor in Australia during 2002 with the intention to diversify into other market segments. Amcor is the main bottle supplier to over 15 wine companies.(Amcor, n.d.)3.3 Major Acquisition - SchmalbachSeen as one of the major acquisitions in the PET industry VIEW DOCUMENT

### Role Of Reserve Bank Of Australia And Interest Rates

2010 words - 9 pages Definition of Interest RateAn interest rate is the percentage yield on a financial security or asset such as a loan, bond or savings deposit. A variety of interest rates exist in the economy because of differences in the risk, liquidity and maturity of various financial instruments or assets.Different Types Interest Rates (% per annum)Bank Current Deposit (at call) - 0.00%, June 2005Cash Rate Target - 5.50% (+0.25%), 2nd March 2005Banks Fixed Deposit Rate \$5000 to \$100,000 (5 years) - 4.75%, June 2005Finance Company Debentures (3 years) - 5.40%, June 2005Large Business Overdraft Rate (3 year variable) - 9.10%, June 2005Small Business Overdraft Rate (3 year variable) - 9.60%, June 2005The VIEW DOCUMENT

### The Fiat Money System

1762 words - 8 pages Federal Monetary System was established with the creation of the U.S. Mint in Philadelphia. The U.S. Coinage Act of 1792, consistent with the Constitution, provided for a U.S. Mint, which stamped silver and gold coins. Statute defined one dollar as a specific weight of gold.[6]The first use of fiat money in the United States was in 1862, as a tool to pay for the cost of the Civil War. They were circulated along with Gold certificates, backed by the governments promise to pay in gold.Later, in order to "pay" for WWI, countries had to print a lot of paper currency. When the depression began countries tried to cash in their pounds and dollars for gold. A run to convert pounds to gold VIEW DOCUMENT

### Systems Approach

8206 words - 33 pages human body.Every project is a 'system' in that it consists of many interrelated and interconnected parts or elements which must function together as a 'whole'. Project Managers need to be concerned with the 'big picture', and as such, they must be systems thinkers and allocate adequate attention to every part of the project management system.When we talk about controlling projects we are talking about the management of Scope, Time, Cost, Resources and Risk which are all sub-systems of project management as a whole however, as sub-systems they cannot work in isolation they must be interrelated.Scope Management is mission critical for the success of all projects and must be identified VIEW DOCUMENT