BREK-EVEN ANALYSIS Break-even analysis is a powerful management tool. A break-even analysis is a process that use to the determine number of unit that have to sell to recover the capital. In accounting it specifically said that the point where the total cost and total revenue are equal. There will be no gain or loss. It is called as the break-even point.
No analysis is better than the assumptions on which it is based and, in the interest of ‘quality control’, assumptions should always be made explicit. So the limitation, in a sense, is that the analyst can, if he or she chooses and if readers are not alert, take advantage of the user’s interest in the outcome of the analysis to conceal doubtful or fl awed assumptions. Finally, it should be noted that, in cost-benefit analysis, a project scenario is compared with an alternative scenario based on estimates of what would have happened in the absence
باسل فارس الشقفه Operative department Basil.firstname.lastname@example.org Sensitivity analysis Q- what is the decision during systematic review process which lead to generate a need for a sensitivity analysis ? role of a sensitivity analysis: it is a role to determine decisions during systematic review process, that make a major effect on the results of the review. Introduction: process of systematic review and meta analysis include different decisions. and this decisions should made while designing protocol. It is importante to take decisions in order to deal with other studies subsequently identified a few reviewers correctly anticipate all problems that arise.
Accounting analysis techniques used in this research report are 1. Trend analysis focusing on the operating income and net profit 2. Ratio analysis on profitability, liquidity, solvency and efficiency and comparison of ratios with industry competitors. Trend Analysis: Trend analysis is used to reveal the trend of items for a certain period and is used in combination with ratio analysis to spot a particular trend, explore the causes for the trend and make necessary preparation for future projections (Vishal and Anchal, 2015). Ratio Analysis: Ratio analysis is the technique of calculating a number of accounting ratios from the figures found in the financial statements, and then compare the ratios with those of previous years or similar activities,
Ratio Analysis The purpose of this financial analysis is to identify several aspects of the company’s financing behavior. With this ratio analysis it is to know the degree of liquidity of the company from a management perspective, how they impact the firm’s ability to leverage new distinctive competences. The ratios that will be presented below are used in comparision to other companies in your industry and internal benchmarks. Profitability Ratios. These ratios come from your company’s income statement, measuring the profitability of the shareholder or company owner, having a higher value relative to a competitor's ratio or the same ratio from a previous period
Needs analysis is one of the main issues for designing ESP courses, materials, tests or other evaluation tools (Prachanant, 2012). Needs analysis is defined as “the process of identifying and evaluating needs” of the particular group of people, or target population (Titcomb, 2000). Needs analysis also known as needs assessment. McCawley (2009) defined the needs assessment as the systematic study about “knowledge, ability, interest or attitude of a defined audience or group involving a particular subject (P.3). The term “target population” is the same as “learners” called by Hutchinson and Waters (1978).
STRATEGIC FINANCIAL ANALYSIS Strategic Financial Analysis can be described as a discreet approach, instigated by interested financial contingents including investors, creditors, and boards of management to appraise the past, current, and proposed state of affairs and performance of the organization thus, providing a comparative measures to weigh up account trend, organizations state of affairs and performance over the years and to disclose the internal structure of the organization (Riyad M.,2013). In addition, Kieso, et al., (2007), Moyer, McGuigan, Rao and Kretlow (2011) all discussed Strategic financial analysis as a common phenomenon used in in-depth evaluation, review of the organization's viability, consistency, profitability and comparison
Hopper, Northcott and Scapens (2009), suggest that high level evaluation is done while producing cost accounting and profit analysis. Accounting is not just arithmetic in nature, accounting methods such as cash and accruals help in recognizing expenses and revenue. In order to understand the status of a firm, ratio analysis is also conducted. Ratio analysis gives a clear present position of the company and helps in the operational and financial workings. According to the writings of Weetman (2013), ratios help a firm evaluate its own performance with previous figures or with its competitors.
In the Break even point analysis we have to made some assumptions as follows, All the cost can be separated in to Fixed & variable costs. But in the real process it is not possible. Break even point assumes that the Fixed cost of the production is constant at all the volume of the production. But fixed cost is constant only for the certain level of production volume. Break even point assumes that the production volume and the sales volume are equal.
In short, only those risks that are uniquely part of the firm's array of services should be accepted. The financial performance of a firm can be analyzed in terms of profitability, dividend growth, sales turnover, and return on investments among others. However, there is still debate among several disciplines regarding how the performance of firms should be measured and the factors that affect financial performance of companies (Liargovas & Skandalis, 2008). According to Iswatia and Anshoria (2007) performance is the function of the ability