Excel Modeling: Sports Feet Manufacturing
Planning and Implementing the Model

The first step in this modeling exercise was to plan for the variables that will later be used in the desired calculations. Annual fixed cost ($52,000), unit variable cost ($9), and unit selling price ($25) need to be utilized as inputs for calculations on outputs such as annual revenue, annual total cost, and annual profit / loss (). This data was then placed in a Spreadsheet model for the Profit / Loss analysis. Calculations an outputs used Excel calculations to calculate annual revenue (unit sales*quantity sold), annual variable cost (quantity sold*unit variable cost), annual total cost (annual revenue+annual fixed cost), and annual profit/loss (annual revenue-annual total cost). The model is shown below with the appropriate calculations as well as on the original spreadsheet.

Profit / Loss for Sports Feet Manufacturing

Inputs

Unit Sales Price

$25.00

Annual Fixed Cost

$52,000

Unit Variable Cost

$9.00

Quantity Made and Sold

Caculations and Outputs

Annual Revenue

$62,500.00

Annual Variable….

Healthcare Break Even Analysis
Break Even Analysis

BREAKEVEN ANALYSIS

VARIABLE COSS

Weekly Groceries

Dining Out

Gasoline and auto repairs

otal

FIXED COSS

Rent or Mortgage

Phone

Repairs & Maintenance

Utilities

Car Payment

Insurance

axes (Real Estate, Etc.)

Other (Specify)

Miscellaneous Expenses

otal

$1,555

BREAKEVEN SALES LEVEL

ransition from ICD9 to ICD

he transition from ICD9 to ICD10 is definitely a complicated process that must be accomplished with a certain degree of reliability in order to ensure that there is a smooth roll out of ICD10. his process has to be successful by October of 2015, because the entire activities of Pacific Ocean Hospital are at stake if it is not. As manager of the HIM department, I play an important role within that transition.

First and foremost, I must be the voice to keep the process going on track. Even though there is a full year before the hospital has to be fully compliant with the transition, the pace of the work towards ICD10 cannot slow down. here is still so much to….

Costing Case Study
The managers at Pringly Division need to make a decision regarding the pricing of a new product. There are two strategies suggested; the first is for the product to be sold at $170, the second strategy is to increase the marketing and increase the price. In both cases, the firm has a requirement that they will make a $4,000,000 profit. In order to assess which is likely to provide the best opportunity for Pringly each of the pricing strategies may be assessed individually, looking at the number of units required to break even, and then at the number of units that need to be sold to realize the desired level of profit.

$170 Selling Price

If the product is sold at a $170 price, there will be a total of $200,000,000 in fixed costs. Knowing that the variable cost per unit is $30, one can work out the contrition….

Flexible udgeting
Flexible udget

Levels (in millions)

Competitor

Corporate

Economic

10% Rate

9% Rate

% Rate

Revenue

Company Operating Stores

Licensed Stores

CPG, food service, & other

Total Revenue

Cost of Sales

Total Operating Expenses

Total Cost

Income from equity investees

Operating Income

Interest Income

Interest Expense

Earnings efore Tax

Income Tax

Net Earnings

This flexible budget was done for Starbucks Corporation and is an annual budget for the year 2012. Caribou Coffee is one of Starbucks Corporation's largest competitors. Caribou Coffee's annual projected sales growth for 2012 is 10%. (Caribou Coffee Reports Fourth Quarter and fiscal Year 2011 Results, 2012). Even though Caribou had a consolidated sales increase of 15.0% for the year 2011, for a competitive basis, a flexible budget was done based on the 10% annual projected increase for the year 2012.

Starbucks had a sales growth of 6% decrease for 2009, 7% increase for 2010, and an 8% increase for 2011. (Starbucks Investor Relations, 2011). The tax rate for 2011 was 31.1% and for 2010 was 34.0%, with 2012 tax rate….

Leadership within the movie "We Were Soldiers Once and Young"
Perhaps due to the very nature of the United States military, it regularly provides examples for some of the most salient concepts associated with leadership and the roles that supervisors must play while guiding others in an organization. This fact explains why there is a reoccurrence of military themed movies to populate the U.S. filmmaking market -- these films are about more than simply patriotic propaganda; they actually show some of the most difficult challenges that human beings face while in positions of leadership. This explanation accounts for the original research performed in this paper, which merely consists of viewing the 2002 film We Were Soldiers and identifying some of the most visible aspects of leadership that the movie presented. These aspects are in turn deconstructed so that they can provide insight into the role of leaders for virtually any organization.….

CONTIBTION MAGIN AND BEAKEVEN ANALYSIS a) Breakeven analysis implies the estimation of the revenue level necessary to run a business on a breakeven basis. Every manager should make sure that the sale price for a product or service will cover the variable costs incurred during the production of that product or service, and that there is a sales margin that covers fixed costs as well. Obviously, at this point, the company doesn't make any money, so some profit margin is also necessary. Performing a breakeven analysis reveals the real factors behind the profit potential of an organization, as varying the assumptions regarding sales levels and costs gives a more clear picture of the issues in question. Factors and assumptions in a buyer's business plan (such as the ability to set prices) are emphasized as a result of this type of analysis.
Before Maria should accept a large bulk order, she should….

Breakeven Analysis: Cisco Wireless Solutions
In this SLP, I will apply breakeven analysis to one of Cisco's Wireless Solutions for small business. The unit of measurement that we are looking at is the sale of individual Outdoor Wireless Access Points -- these devices allow companies to extend their wireless networking capabilities outdoors to courtyards, porches, balconies, and parks. Outdoor wi-fi access points have also been used by civic organizations to create "wireless clouds" in cities like Portland, O and Atlanta, GA. The activity I am applying breakeven analysis to is a possible change of supplier for the weatherproof plastic casing of the outdoor access points. This change would reduce each unit's cost by $5.

As an example, the retail sale price of a Cisco 1310 Aironet Access Point is $849.00 through Tiger Direct. Fixed costs for this item would cover the. Variable costs would include electronic components, research and development, casing, packaging,….

assist the Pringly Division to set up the appropriate pricing for the new product. To achieve this objective, the paper carries out the break-even analysis that will assist the company to fix the appropriate pricing and quantity for the new product.
The company had not been able to achieve its sales target in the past making the company to lose some profits. Thus, the company has decided to reduce its budget to avoid disappointment of the past. Thus, the company has set up different targets to follow and the targets will be evaluated to assist the company to make appropriate decision on the pricing of the new product:

The first strategy is to fix the selling price of the new product to $170 per unit carrying the annual fixed costs of $20,000,000.

The second alternative is to increase the cost of promotion and advertising and set the selling price of the new….

Break Even Point Analysis
Using the "Front Lines" case study, various Break Even points can be calculated with the given data provided. In order to calculate these Break Even Points for Total Fixed Costs, Average Net evenue, and Average Variable Costs, the following equations will need to be used:

Break Even TFC= V x (AN-AVC)

Break Even AN= AVC + (TFC / V)

Break Even AVC= AN-(TFC / V)

Exercise

Operation

Total

Average Payment

$2,000

Fixed Costs of Overhead

$360,000

Fixed Costs of Salaries

$540,000

Variable Medical Supplies Costs

Break Even Point for Operations

TFC / (AN-AVC)

Exercise

Per Visit

Total

Annual

Variable Laundry

$25,000

Variable Lab

$18.75

$225,000

Variable Pharmacy

$360

Fixed ent

$180,000

Fixed Janitorial

$30,000

Variable Billing

$11.67

$140,000

Fixed Staff Costs

$360,000

AVC and TFC

$62.50

$570,000

Number of Visits per Year

6,514

Average Net evenue per Visit

$150

Break Even Point Operations

11,657

Profit

$450,000

Exercise 3

Operation

Total

Average Net evenue Per Day

$172

Average Variable Cost Per Day

$132

Fixed Costs Total

$1,200,000

Break-Even Point for Days

30,000

TFC / (AN-AVC)

Full Capacity

48,180

Occuacy Break Even Percentage

62.30%

New Days

32,000

Break Even AN

$169.50

AVC+TFC / Days

Exercise 4

Operation

Total

Average Net evenue Yearly

$300

Average Variable Costs

$150

Total Fixed Costs

$900,000

Break Even Enrollees

6,000

TFC / (AN-AVC)

New Enrollment

5,800

Break Even AVC

$144.83

AN-TFC / Enrollees

The various costs of reimbursements tend….

financial break even point?
Given the incomplete data, it is hard to quote any specific figure. Elements that need to be conidered include the amount of workers that the agenyc employs, the calibre and brand of tools that they purchase as well as the details of other 'material' and quality and quanitty of this material.

Their location needs to be considered; their amount of rental; expense for utilities; travel expense, detials of office equiqment, and so forth. Only once these and related information is known can one figure out the financial break even point that the agency needs to make in order to make a profit.

What is the source of investment capital?

The company partners with financial and real estate corporation will invest in agency.

How will you use financial information to craft a business strategy?

Financial information will be used in both self-evaluation of organization and competitor analysis, in which, as competition, I….

Total Design Process such as product design specification. It explores all the details of product design and development process while handling all the basic concepts of the initial design. It also gives all the details of the embodiment design and all the important attributes that are a must in the process of Total Design Process. The paper also explores the utilization of the common tools and techniques of design such as DFMA and FMEA. The paper succinctly explores all the aspects that are of importance to the success of any process of material design and general manufacturing process.
A product design specification (PDS) is an expression of a not yet designed that product is meant to be produced from scratch. Its objective is to make sure that the resulting design and development of a certain product meets the standards expected by the end user.

The PDS acts as the very first….

Dibsa should turn towards the market-based pricing strategy, which sees the implementation of competitive prices for the 3-in-1 Lawnmower. The selection of this combination of strategies would generate several impacts upon the company, but most of them would be obvious at product lifecycle level. In this order of ideas:
The sales revenues would be significantly high throughout the first six months and they would allow the company to cover for the large costs incurred in the manufacturing of the product as well as register profits; they would however decrease with the implementation of the market pricing strategy and the 3-in-1 Lawnmower would metamorphose from a star product into a cash cow

The costs incurred in the manufacturing of the new lawnmower have already begun to decrease and will continue to do so; the actual impact of the pricing strategy is limited, with the specification however that these costs will not be….

The above table indicates that the sales volume which is required in order to achieve a $100 M. profit at a price of $245 with an &D investment of 30% is 1,676,190 units. This is calculated by dividing the total revenue accrued by the unit price.

X6:

The product X6 has been in the market for a total of 2 years. Unlike the product x5, the customers take great consideration of the product quality while making the purchase decision. The provision of a better quality can be achieved by increasing the &D investment for the product. There is also a need for a price increase in order to take advantage of the investment. The expected target profits is considerably higher than the one for X6 due to the fact that the product would soon reach its peak moments and then roll into maturity phase.

The X6 product will attract a maximum number of….

Finance: Variance Analysis
Describe how variance analysis can be applied to flexible and static budgets

A variance is the difference between an actual amount and a budgeted amount. Budget variances are used by management in their control and planning decisions, particularly in the case of management by exception, which entails identifying areas that are not performing according to plan, and dedicating more attention to the same. Variance analysis has to do with the calculation of variances, and identification of the possible causes of the same. It essentially involves comparing and monitoring actual vs. planned costs, with the aim of identifying trends, threats, and opportunities - and adjusting strategies, goals and objectives if need be (Steffan, 2008). Towards this end, variance analysis helps managers evaluate business performance by assessing the level of effectiveness -- the degree to which targets have been met; and the level of efficiency -- the input cost being incurred….

Profit (CVP) analysis is noted by Cafferky and Wentworth (2010) to be an important decision making tool for managers. CVP helps managers in understanding the connection between the cost and volume with organizational profits in mind.In our previous exercise, we contemplated going back in time and then coming up with the best choices regarding the manufacture of the three handheld devices- X5, X6 and X7. In this study, we use CVP analysis in guiding our decisions on the manufacture of the three product ranges.As Harngren, Datar and Foster (2006) noted, CVP analysis is important in the formulation of product strategy and policy. Our reliance of CVP analysis is based on the fact that it can help in the making of the right choices on our 3 product ranges since the year 2006.This is done without the need for concentrating on the beginning and end of each and every year's….