Premium Essay

P6 D3

In: Business and Management

Submitted By jomason
Words 1656
Pages 7
Task 6


An organisations break-even point is the point when income is equal to expenditures resulting in neither profit or loss. The break-even point is significant to organisations as public and not-for-profit sectors usually aim to achieve this point, whereas private organisations wish to earn above this point.

Coca Cola Café break-even table

The Coca Cola Café’s break-even table displays the business minimum and maximum output in a 30 day period along with the financial data associated with each unit of output. The data acquired from this table can be used to plot points on the break-even graph.

|Unit of output |Fixed costs |Variable costs |Total costs |Total revenue |Profit / loss |
|0 |£39,130 |£0 |£39,130 |£0 |- £39,130 |
|500 |£39,130 |£3580 |£42,710 |£7750 |- £34,960 |
|1000 |£39,130 |£7160 |£46,290 |£15,500 |- £30,790 |
|1500 |£39,130 |£10,740 |£49,870 |£23,250 |- £26,620 |
|2000 |£39,130 |£14,320 |£53,450 |£31,000 |- £22,450 |
|2500 |£39,130 |£17,900 |£57,030 |£38,750 |- £18,280 |
|3000 |£39,130 |£21,480 |£60,610 |£46,500 |- £14,110 |
|3500 |£39,130 |£25,060 |£64,190 |£54,250 |- £9940 |
|4000 |£39,130 |£28,640 |£67,770 |£62,000 |-...

Similar Documents

Premium Essay

P6 M3 D3

...Break-even & Budgeting Report (P6) What is break-even? Reach a point in a business venture when the profits are equal to the costs. There is a business term called the Break-even point. The break-even point is the point where the total revenue exactly matches the total costs and the business does not make a profit or a loss. The break-even point for each of the prices (£30, £35, £40) that ABC Computing Ltd is selling there stands for as follows: * £30 – To break-even they will have to sell 355 units. * £35 – To break-even they will have to sell 194 units * £40 – To break-even they will have to sell 133 units The purpose of break-even is to regulate the minimum output that must be achieved in order to make a profit. It also gives you some sort of indication of the earning impact of a marketing activity. The break-even point is one of the simplest yet least used analytical tools in management. It helps to provide a dynamic view of the relationships between sales, costs, and profits. Budgetary Problems * One of the main budgetary problems within not just ABC Computing Ltd, but many other businesses as well are the variable expenses These are the bills that can change month to month; this can make it very difficult to have an actual price on the expenses. A way that ABC Computing Ltd can manage their variable expenses much more efficiently is to monitor the costs constantly. What I mean by this is to always keep track of their finances and always find......

Words: 1614 - Pages: 7

Free Essay

Test Documentation

...8-Bit Boy[4] AwesomeBlade Software AwesomeBlade Software TBA 2014 2014 Exclusive No A Hat in Time Adventure, platform Gears for Breakfast Gears for Breakfast 2014 2014 2014 Exclusive Console A Wizard's Lizard[5] Lost Decades Games Lost Decades Games 2014 2014 2014 Exclusive Console A World of Keflings[6] Simulation NinjaBee NinjaBee Q1 2014 Q1 2014 Q1 2014 Exclusive No A.N.N.E.[7] Gamesbymo Gamesbymo TBA Q3 2014 Q3 2014 Exclusive Console Abyss[8] Adventure EnjoyUp Games EnjoyUp Games TBA May 8, 2014 May 1, 2014 Exclusive Nintendo Adventure Thru 8-Bit Land[9] Platform R&P Studios R&P Studios 2014 2014 2014 Exclusive Yes Adventure Time: Explore the Dungeon Because I Don't Know![10][11] Action-adventure WayForward Technologies D3 Publisher Namco Bandai Games EU|AU Unreleased December 13, 2013 November 19, 2013 Yes No Affordable Space Adventures[12] Nifflas KnapNok Games TBA 2014 2014 Exclusive Yes Alphadia Genesis[13][14] JRPG Kemco Kemco April 2, 2014 Unreleased Unreleased Exclusive Console Angry Birds Star Wars[15] Puzzle, Strategy Rovio Entertainment Exient Entertainment Activision LucasArts Unreleased October 29, 2013 October 29, 2013 No No Angry Birds Trilogy[16] Puzzle, Strategy Rovio Entertainment Fun Labs Activision Unreleased August 16, 2013 August 13, 2013 No No Anima: Gate of Memories[17] Anima Project Studio Anima Project Studio...

Words: 341 - Pages: 2

Premium Essay

Rockford Fosgate Punch P1 2 X 10'' S4 Custom Ported Subwoofer Enclosure

...P1 Explain different types of business information, their sources and purposes 1 P2 Present complex internal business information using three different methods appropriate to the user’s needs 2 P3 Produce corporate communications 2 P4 Evaluate the external corporate communications of an existing product or service 2 P5 Explain the legal and ethical issues in relation to the use of business information 3 P6 Explain the operational issues in relation to the use of business information 3 P7 Outline electronic and non-electronic methods for communicating business information, using examples for different types of audience 4 M1 Analyse different types of business information and their sources 1 M2 Analyse the legal, ethical and operational issues in relation to the use of business information, using appropriate examples. 3 D1 Evaluate the appropriateness of business information used to make strategic decisions 1 D2 Evaluate the effectiveness of business information and its communication as key contributors to the success of an organisation, using examples to illustrate your points. 2 General comments on assignment: Grade Awarded Distinction Merit Pass Points: 70 80 90 Signed (teacher) Date Students Name: _______________________________ ......

Words: 870 - Pages: 4

Free Essay

Port of Rotterdam

...different missions for PA et for Private companies + Cf. p4 $4 “nowadays… industrial activities”. For def°: sum up p4 in 3 points + $5.1 « They rent… port dues “. More commercial behaviour, try to make more profit. 6) But proposal: Beyond the landlord: difference, definition (caracteristics and arguments in favour) P5, $5.1 : « some pA… and markets. » The port is involved in more commercial activities and gets involved in the field of private companies and markets. 7) Our solution can help combining the 2 goals of PAs (cf p5): Goal n°1: the one every port is looking for (sustainable economically) Goal n°2: the one we develop to come to a beyond the landlord approach (efficiency to generate revenues) 8) How to be beyond the landlord? P6 1st table for theory and exemples for every point in table p7 Use examples of other ports : « in Singapore they did this and that » (table p 7) 9) Advise some activities: Logistics: develop transport by train: less time to load and unload, economic solution + Sustainable: focus on sustainable development (multimodal transport by train, barge after cargos: general awareness today, cies ask for sustainable supply chains Internal communication: interconnectivity: develop a software to improve...

Words: 382 - Pages: 2

Free Essay

Unit 2 Task 2

...What resources does Argos use? 2.1: Describe the main physical and technological resources essential in the operation of a selected organisation by outlining the following: A): Resource used: Physical Resources | Technological Resources | P1. Equipment | T1. Music | P2. Premises | T2. Software licences | P3. Shelves | T3. Tills | P4. Forklift | T4. Protection via patents | P5. products | T5. CCTV | P6. Trolleys | T6. Online catalogue | B): How each resource is being maintained / protected? Physical Resources P1. Equipment Equipment is what is used by businesses and organisations to help them get the job done. For example Argos keeps these by using stuff such as shelves and tables to store the items on. Argos keeps their equipment by having insurance on most of the expensive equipment such as Laptops and Computers etc. P2. Premises Argos has have hundreds on stores so they would have Subcontractors to maintain the stores, for instance if there was an emergency the manager would call the shops subcontractor to provide immediate assistance and the subcontractor should be able to attend within a maximum of 1 hour. Also CCTV is a form of security to help subcontractors maintain security and safety as people monitor these cameras P3. Shelves/Tables Argos use Shelves to store All their products in and to organise them behind the till so when a customer order is ready they can pick up their products......

Words: 910 - Pages: 4

Free Essay

Project Proposals

...Psychiatric Genetics: September 2002 - Volume 12 - Issue 3 - pp 173-176 Brief Reports No association between the dopamine D3 receptor gene and Korean alcohol dependence Lee, Min-Seoab; Ryu, Sung-Hob Abstract The genes encoding dopamine receptor (DR) subtypes have received considerable attention for the past several years as a potential candidate that may affect susceptibility to addictive disorder, including alcoholism. The many association studies that compared the frequencies of alleles of the dopamine D2 receptor (DRD2) gene between alcoholics and control groups have produced results, but some have been equivocal. Dopamine D3 receptor genes (DRD3) are in the same class as DRD2 but with different pharmacological properties. So we compared the distribution of genotypes and frequencies of Bal I polymorphism of the DRD3 gene in alcoholics and controls to assess the role of the DRD3 gene in Korean alcoholism. For this study, 67 male probands from alcoholics and 67 age-matched normal male controls were engaged. No evidence for an allelic association was found between the A1 allele of DRD3 and alcoholism in a Korean population. These results suggest that any role played by this receptor may account for only part of the variation in susceptibility to alcoholism. Keywords: * sediment compression; * geotechnical; * elevation correction; * index point correction; * decompaction; * Forth valley; * Scotland Abstract Fine-grained sediments usually suffer......

Words: 388 - Pages: 2

Free Essay


...specified here is for object made of mild steel, having thickness of 1 mm. Size of the object should be at least equal to the diameter of switch / sensing face. For object other than M.S. apply suitable correction factor CORRECTION FACTOR : Apply following correction factor (%) when object is other than Mild Steel. MS 100 SALIENT FEATURES : 1) 2) 3) 4) 5) 6) Repeat Accuracy Hysteresis Grade of Protection Enclosure LED Indication Ambient temp : : : : : : 0.02 mm 3-10% IP 67. For block type: IP 55 Metallic (Nickel-Chrome plated brass) / stainless steel / plastic. Provided. 70 0C max. 4 CAST IRON 110 ALUMINIUM 45 COPPER 40 SS 85 BRASS 50 3d d d FLUSH NON FLUSH INDUCTIVE THREE WIRE & FOUR WIRE DC SWITCHES : SERIES : IPS D3 These are three /four wire Switches (+ ve, -ve and output) working on 10-40 V DC. and directly drives DC Relay. These switches are compatible with PLC modules...

Words: 3570 - Pages: 15

Premium Essay

Common Stock

...CHAPTER 7 COMMON STOCK: CHARACTERISTICS, VALUATION AND ISSUANCE ANSWERS TO QUESTIONS: 1. a. Nonvoting stock - common stock that is issued when the firm wishes to raise additional equity capital but does not want to give up voting power. b. Stock split - the issuance of a number of new shares in exchange for each old share held by a stockholder in order to lower the stock price to a more desirable trading level. c. Reverse stock split - the issuance of one new share in exchange for a number of old shares held by a stockholder in order to raise the stock price to a more desirable trading level. d. Stock dividend - a dividend to stockholders in the form of additional shares of stock instead of cash. e. Book value - total common stockholders' equity divided by the number of shares outstanding. f. Treasury stock - shares of common stock that have been repurchased by the company. 2. No, the retained earnings figure on the balance sheet is simply the cumulative amount of earnings that have been retained over time. At the time when income is retained, these dollars may be used to purchase additional long-term assets. As a result, the retained earnings amount is not available for current dividends. Current dividends are paid out of cash (or earnings) and not out of retained earnings. 3. Reasons for stock repurchases: • tax considerations – Under current tax laws, capital gains income is taxed at lower rates......

Words: 4932 - Pages: 20

Premium Essay

P6 Politcal Views

...BTEC Level 3 Diploma in Business [pic] |UNIT |Unit 2: Business Resources | |UNIT CREDIT |10 Credits | |ASSIGNMENT |Assignment 1- The Role of Financial Resources – Costs & Budgets | |TUTOR NAME | | |STUDENT NAME | | |DATE ISSUED |Please refer to your scheme of work. Dates are recorded when handed out (as assignment is issued at different times | | |for different programmes). | |DEADLINE |Please refer to your scheme of work. Dates are recorded when assignment needs to be submitted (as assignment are to be| | |handed in at different times for different programmes). ...

Words: 660 - Pages: 3

Free Essay


...` Regent CollegeCollette DivisionL3 BTEC National Business2013/14 | | Student Name | Abdullah Kadiri | UNIT: 2 | Business Resources | Unit Credit value | 10 | ABOUT THIS UNIT | The aim of this unit is to develop learner knowledge of the range of human, physical, technological andfinancial resources required in an organisation, and how the management of these resources can impact on business performance. | ASSESSOR(S) | FBE/MHU | ASSIGNMENT REF: | | START DATE: | 2/12/13 | END DATE: | 15/03/14 | Task 1:P1, P2 and M2 | ScenarioYou are a manager at a local business (your selected organisation) and you have been invited to give a series of two careers talks to Year 11 students about recruitment and selection within your organisation.Your presentation should include the following:P1 * A brief introduction to the business; * A summary of the types of employment within the business; * An explanation of the recruitment process with emphasis on the purpose and contents of job descriptions. This should be supported with annotated examples of job descriptions from the selected organisation; * An explanation of the purpose and content of employment contracts. This should be supported with an annotated example of an employment contract from the selected organisation. * For evidence produce written examples P2 * A description of one specific job within the organisation. This could relate to one of......

Words: 1396 - Pages: 6

Premium Essay

Unit 2

...School of Sport, Travel and Public Services Learner’s Name: Char Burke Group: 1A ! ! ! Unit Details: Qualification: BTEC Level 3 Extended Diploma in Uniformed Public Services QCF Number: 2 Title: Leadership and teamwork Tutor/Assessor: Internal Verifier: R Kinstead ! ! Submission Status: First Submission ☐ Resubmission* ☐ ! ! Pass Merit P5 ! ! P6 Distinction M4 D3 Plagiarism and Academic Integrity ! Plagiarism: This is when you submit an assignment as your own original work when the work has been copied, without appropriate acknowledgment of the author or source. Collusion: This is when your assignment is the result of unauthorised collaboration with another student or students. Collusion involves the cooperation of two or more students in plagiarism or other forms of academic misconduct. Plagiarism and collusion constitute cheating. Disciplinary action will be taken against students who engage in plagiarism or collusion as outlined in college policy. School of Sport, Travel and Public Services Learner’s Declaration ! I declare that all material in this assignment is my own work except where there is clear acknowledgement or reference to the work of others. I have complied with and agreed to the college statement on Plagiarism and Academic Integrity. ! For the purposes of assessment, I give the assessor of this assignment the permission to: ✓ Reproduce this assignment and......

Words: 1840 - Pages: 8

Premium Essay

Btec Business

...In this assessment you will have opportunities to provide evidence against the following criteria. Indicate the page numbers where the evidence can be found. | Criteria reference | To achieve the criteria the evidence must show that the learner is able to: | | Task no. | | Evidence | P5 | Interpret the contents of a trading and profit and loss account and balance sheet for a selected organisation | | 1 | | | P6 | Illustrate the use of budgets as a means of exercising financial control of a selected company | | 1 | | | P7 | Illustrate the financial state of a given business | | 2 | | | M3 | Interpret the contents of a trading and profit and loss account and balance sheet for a selected company explaining how accounting ratios can be used to monitor the financial performance of an organisation | | 2 | | | M4 | Analyse the reasons why costs need to be controlled to budget | | 1 | | | D2 | Evaluate the adequacy of accounting ratios as a means of monitoring the state of the business in a selected organisation. | | 2 | | | D3 | Evaluate the problems they have identified from unmonitored costs and budgets | | 1 | | | Learner declaration | I certify that the work submitted for this assignment is my own. I have clearly referenced any sources used in the work. I understand that false declaration is a form of malpractice.Learner signature: Ashley mola Date:09/12/14 | QCF...

Words: 3189 - Pages: 13

Premium Essay

Business 2.3

...Highcliffe School - Centre 55215 | BTEC National Subsidiary Diploma in Business | UNIT 2 – BUSINESS RESOURCES | ASSIGNMENT NUMBER 3 of 4 | ASSIGNMENT 3 TITLE : ‘Financial Resources’ | CRITERIA ASSESSED P4, P6, M4, D1, D3 | CANDIDATE NAME - | | DATE ISSUED – 8th Oct 2013 | | SUBMISSION DATE - 5th Nov 2013 | ASSESSOR - Mr P Coughlan | I CERTIFY THAT THIS IS ALL MY OWN WORK, EXCEPT WHERE ATTRIBUTED IN REFERENCING: | STUDENT - | Assignment 2.3: Financial Resources Task One Sources of Finance: You are to produce a report on the method of financing that Sainsburys would be best using to fund the building of a new distribution warehouse costing £800k-£1m. You will need in this report to: * Discuss available sources of finance open to Sainsburys (Retained profits, Share Issue, Bank Loans), giving the advantages and disadvantages of each for funding this size of investment. * Choose one (or more) to recommend using and give detailed reasons for the choice. Grading Criteria Completion of this task will lead to achievement of the following learning outcome: P4 – describe the sources of internal and external finance that can be obtained for a selected business Task Two The company is going ahead with the building project. After a while it is clear that the costs of the project are much higher than originally planned; now running at £1.3m - £1.6m. * Write a report to the directors clearly outlining the problems caused for the business by this failure to......

Words: 434 - Pages: 2

Free Essay

Business Recources

...BTEC Level 3 Subsidiary / Diploma, Business Studies Unit 2 – Business Resources Assignment 1 (P1, P2, M2) – Recruiting the Right Staff Scenario You are coming to the end of your BTEC course and you have been considering getting a job in the summer break before you start university. As well as earning some extra money, you are looking forward to the opportunity to develop your skills and put into practice the knowledge you have learnt on your BTEC course. Task one (P1 part) Research some jobs that you can apply for on job websites. You could look at or You need to find a job that you think you could apply for either now or at the end of year 13. You need to collect a job description, person specification and application form as evidence. (P1 part) Task two (P1, P2 M2) To show that you understand the relevance of these documents used in recruitment you need to complete an information sheet which analyses their contents (see attached for template). Your information sheet should 1. Describe the recruitment documentation used for the job you have chosen. What is a job description, what is a person specification and what is an application form? How are they used in business? (P1) 2. Identify the skills required on the job description. Describe how you have these skills or if you don’t have them, describe how you could develop them this year. (P2) 3. For each of the skills that you have already identified...

Words: 1833 - Pages: 8

Premium Essay


...Edexcel Level 3 Extended Diploma in Business Harrow High School Unit 2: Business Resources Grade P1 | P2 | P3 | P4 | P5 | P6 | P7 | P8 | P9 | | | | | | | | | | M1 | M2 | M3 | M4 | D1 | D2 | D3 | D4 | | | | | | | | | Overall Grade P | | M | | D | | Deadlines Date Issued: | Date Due: | Date Submitted: Date | Declarations Student: I declare that the work submitted in this assignment is my own work and any resources used have been acknowledged. I understand that false declaration is a form of malpractice. I understand the requirements of this BTEC Level 3 National Certificate in Applied Science. I have been offered constructive feedback and the opportunity to improve my work. Assessor I declare that I have issued the relevant resource material. I ensured that the student understood the requirements for the completion of this course. The student named above completed the work that is submitted and the work is their own. Student Signature | Assessor Signature | Date | Date | Unit 2 – Business Resources At the core of every organisation are the human, physical, technological and financial resources that enable it to function. This unit will give learners a broad understanding of the importance organisations place on managing their resources efficiently in order to achieve their objectives. It is important that learners are able to relate their understanding of resource management to a real organisation...

Words: 1597 - Pages: 7