Answer:
please mark me as brainlist please
Explanation:
The basic theory illustrated in (Figure) is that, because of the existence of fixed costs in most production processes, in the first stages of production and subsequent sale of the products, the company will realize a loss. For example, assume that in an extreme case the company has fixed costs of ?20,000, a sales price of ?400 per unit and variable costs of ?250 per unit, and it sells no units. It would realize a loss of ?20,000 (the fixed costs) since it recognized no revenue or variable costs. This loss explains why the company’s cost graph recognized costs (in this example, ?20,000) even though there were no sales. If it subsequently sells units, the loss would be reduced by ?150 (the contribution margin) for each unit sold. This relationship will be continued until we reach the break-even point, where total revenue equals total costs. Once we reach the break-even point for each unit sold the company will realize an increase in profits of ?150.
For each additional unit sold, the loss typically is lessened until it reaches the break-even point. At this stage, the company is theoretically realizing neither a profit nor a loss. After the next sale beyond the break-even point, the company will begin to make a profit, and the profit will continue to increase as more units are sold. While there are exceptions and complications that could be incorporated, these are the general guidelines for break-even analysis.
As you can imagine, the concept of the break-even point applies to every business endeavor—manufacturing, retail, and service. Because of its universal applicability, it is a critical concept to managers, business owners, and accountants. When a company first starts out, it is important for the owners to know when their sales will be sufficient
Answer:
Leniency
Explanation:
Leniency is a rater error in which a rater gives high ratings to all employees regardless of their performance.
Leniency error is when a rater has the tendency to rate all employees at positively, this is positive leniency and occurs at the top of the rating scale or at the low end of the scale negative leniency. Leniency error happens when a manager emphasizes too much on positive or negative behaviors
Answer:
I. Present values increase as the discount rate increases.
and
III. Present values are smaller than future values when both r and t are positive.
Answer:
D. provide a statistical signal when assignable causes of variation are present
Explanation:
The objective of a statistical process control (SPC) system is to provide a statistical signal when assignable causes of variation are present
Answer:
The correct option is E
Explanation:
If the business is forecasting the financials of the balance sheet and mostly the high forecasted balance of cash implies that the company or the firm could pay off the debt in the next or the following year.
The forecasted high cash balance most likely decrease the long term and the short term debt of the company in order to reduce the cash levels to a consistent level.
So, none of the above options provided is correct.