Cost Volume Profit Analysis

Sanayi devriminden bu yana, küreselleşmeyle birlikte hızla gelişen sanayi ve ticaret daha fazla doğal kaynak ve enerji ihtiyacını beraberinde getirmiştir. Bu ihtiyaçlar karşılanırken birçok ekolojik problem ortaya çıkmıştır. Bunlardan en vahimi küresel ısınmaya bağlı olarak iklim değişikliğidir. İklim değişikliğinin en önemli sebebi sera gazı emisyonlarının atmosferde birikmesidir. Dolayısıyla iklim değişikliği ve küresel ısınmanın önüne geçebilmek için başvurulabilecek mücadele yöntemlerinden en önemlisi, bu gazların emisyonlarının azaltılmasıdır. Bu bağlamda, mücadelenin uluslararası boyutta yapılabilmesi için bazı anlaşmalar imzalanmaktadır. Bu anlaşmaların sonuçlarından bir tanesi karbon ticaretidir. Bu ticaret, işletmelerin karbon emisyonlarının ölçülmesi, kayıt altına alınması, finansal raporlarda yer alması ve ayrıca maliyetlerinin hesaplanması ve kontrol edilmesi ihtiyaçlarını doğurmuştur. Böylelikle karbon muhasebesi ortaya çıkmıştır. Bu çalışmada Dünya’da ve Türkiye’de karbon ticaretinin boyutları ele alınmış ve karbon muhasebesinde yer alan farklı uygulamalar örneklerle açıklanmıştır.

Orientasi perusahaan profit oriented adalah pencapaian laba maksimum yang diinginkan. Laba maksimum yang diinginkan perusahaan tidak akan mudah tercapai tanpa adanya perencanaan laba. Adanya perencanaan laba dapat membantu perusahaan untuk mengetahui jumlah penjualan yang harus terpenuhi agar target laba tercapai. Salah satu alat bantu dalam perencanaan laba adalah analisis biaya, volume, laba. Penelitian ini merupakan penelitian deskriptif kuantitatif yang dilakukan di perusahaan pabrik paving WAHYU AGUNG yang bergerak di bidang industri paving yang berlokasi di Desa Teja Barat Dusun Tengah Kabupaten Pamekasan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh dengan melakukan pengamatan langsung dan wawancara. Teknik analisa penelitian ini terdiri dari empat langkah yaitu mengetahui rasio marjin kontribusi, menentukan break event point perusahaan, menentukan laba yang akan dicapai pada periode selanjutnya serta menghitung margin of safety perusahaan. Hasil penelitian ini menunjukkan bahwa terdapat rasio marjin kontribusi sebesar 38,12%.

The manufacturing SMEs encounter many problems, one of which is the inability to earn a sustainable profit for continuity. Inadequate profitability is one the factors responsible for the early death of SMEs in Sub Sahara, Africa. This study examined the usage of the cost volume profit technique on profit planning in manufacturing SMEs as a means to solve the problem. A cross sectional survey research design was adopted, and the study sample population from snowballing consisted of 50 manufacturing SMEs with 1048 senior staff. A questionnaire was used to elicit the respondents' opinions, and 714 useable copies of the survey were returned. Descriptive statistics, Pearson product-moment correlation, and Regression analysis methods were used for data analysis. The study concluded that cost volume profit analysis has a positive and statistically significant impact on profit planning (β=.645, P=.00<.05). The study recommends that the management of manufacturing SMEs should employ and retain high-caliber accountants and restructure their management team for effectiveness. The decisionmaking process should be streamlined for planning efficiency, and top management should support the cost volume profit analysis model to aid adequate implementation and results.

In educational environments, ergonomics primarily aims to improve the productivity of teachers, students, and the overall learning space. Nonetheless, many activities are carried out without sufficient awareness of ergonomic dangers. Such exposure can lead to musculoskeletal disorders. It is crucial to increase awareness of these ergonomic risks to identify and reduce their effects. This study aims to assess the ergonomic conditions in architecture department classrooms by examining student perceptions and pinpointing areas require enhancement. In the course of the research, a survey was administered to collect data from 254 volunteer students from the Architecture Departments of Yıldız Technical University, Fırat University, and Bingöl University. The collected data were analyzed using descriptive statistics, the Mann- Whitney U test, and the Kruskal-Wallis H test. While students generally had favorable views on classroom conditions and the physical materials used in classroom ergonomics, it was found that improvements are necessary, especially regarding environmental aspects like room temperature and the design of student chairs. However, many students frequently report various health problems after classes, mainly involving pain in the back, lower back, neck, and head. Bingöl University reported the highest incidence of health-related issues, the worst classroom conditions, and the most extensive use of physical materials in the classroom. The results of this study are anticipated to aid in enhancing classroom ergonomics for architecture students

The Paris Climate Change Agreement imposes certain responsibilities on the signatory countries to limit the increase in global temperatures to a specific level. To establish common legislation for these responsibilities, the European Union introduced the European Green Deal in 2019. The Green Deal includes a series of legislative changes aimed at achieving the goal of becoming a "climate-neutral continent" by 2050. As of 2023, the maritime sector, which is the carrier of international trade, has also been included within the scope of the Green Deal. As a result of the legislation that has come into force, the environmental obligations of maritime transport have increased, and sanctions will be applied to those who fail to comply with these obligations. This legislative change applies not only to maritime companies within the European Union but also to foreign-flagged ships calling at European Union ports. Considering Türkiye's international trade relations with the European Union, this legislative change, which is highly significant for our country, is expected to affect our commercial activities. This study will examine the purpose and objectives of the European Union Green Deal, focusing on the legislative changes implemented to achieve these goals. Particular attention will be given to the innovations introduced by the Green Deal in the regulations on emission monitoring, reporting, and verification as well as the emissions trading system in maritime trade. Consequently, the responsibilities imposed on actors in maritime transportation will be identified, and potential additional obligations that may arise in the future will be discussed.

The manufacturing SMEs encounter many problems, one of which is the inability to earn a sustainable profit for continuity. Inadequate profitability is one the factors responsible for the early death of SMEs in Sub Sahara, Africa. This study examined the usage of the cost volume profit technique on profit planning in manufacturing SMEs as a means to solve the problem. A cross sectional survey research design was adopted, and the study sample population from snowballing consisted of 50 manufacturing SMEs with 1048 senior staff. A questionnaire was used to elicit the respondents' opinions, and 714 useable copies of the survey were returned. Descriptive statistics, Pearson product-moment correlation, and Regression analysis methods were used for data analysis. The study concluded that cost volume profit analysis has a positive and statistically significant impact on profit planning (β=.645, P=.00<.05). The study recommends that the management of manufacturing SMEs should employ and retain high-caliber accountants and restructure their management team for effectiveness. The decisionmaking process should be streamlined for planning efficiency, and top management should support the cost volume profit analysis model to aid adequate implementation and results.

Sağlık sektörünün en önemli unsurlarından biri olan hemşireler, çalışma koşulları sebebiyle zihinsel ve fiziksel olarak yorulmaktadır. Bu nedenle çalışma şartlarının kaliteli bir şekilde oluşturulması, çalışma periyotlarının sistematik ve planlı olarak belirlenebilmesine imkân sağlamaktadır. Bu çalışmada, tüm gün hizmet veren bir hastanede çalışan hemşirelerin, aylık çalışma planlarının dengeli ve adil bir şekilde

Sağlık sektörünün en önemli unsurlarından biri olan hemşireler, çalışma koşulları sebebiyle zihinsel ve fiziksel olarak yorulmaktadır. Bu nedenle çalışma şartlarının kaliteli bir şekilde oluşturulması, çalışma periyotlarının sistematik ve planlı olarak belirlenebilmesine imkân sağlamaktadır. Bu çalışmada, tüm gün hizmet veren bir hastanede çalışan hemşirelerin, aylık çalışma planlarının dengeli ve adil bir şekilde

في ظل التحديات البيئية المتزايدة مثل التغير المناخي، التلوث، واستنزاف الموارد الطبيعية، أصبح البحث عن حلول مستدامة أمرًا ضروريًا لضمان مستقبل أكثر ازدهارًا لكوكبنا. وهنا يأتي دور الذكاء الاصطناعي (AI) كأداة قوية قادرة على المساهمة في تحقيق الاستدامة البيئية من خلال تحليل البيانات، تحسين كفاءة الموارد، والتنبؤ بالمشكلات البيئية قبل حدوثها.

يساعد الذكاء الاصطناعي في العديد من المجالات البيئية، مثل إدارة الطاقة المتجددة، مراقبة جودة الهواء والمياه، تحسين الزراعة الذكية، وتقليل النفايات عبر إعادة التدوير الذكي. كما يُستخدم في التنبؤ بالكوارث الطبيعية واتخاذ قرارات سريعة للحد من الأضرار، مما يسهم في حماية المجتمعات والأنظمة البيئية.

إن دمج الذكاء الاصطناعي مع الاستدامة البيئية يمثل خطوة مهمة نحو مستقبل أكثر خضرة وذكاءً، حيث يمكن للتكنولوجيا أن تعمل جنبًا إلى جنب مع الطبيعة بدلاً من أن تكون سببًا في استنزافها. ولكن يبقى التحدي في كيفية استخدام هذه التقنيات بشكل مسؤول لضمان تحقيق توازن بين التطور التكنولوجي وحماية البيئة للأجيال القادمة.

في ظل التحديات البيئية المتزايدة التي تواجه العالم، مثل تغير المناخ، فقدان التنوع البيولوجي، والتلوث، أصبح البحث عن حلول مبتكرة ومستدامة أمرًا ضروريًا. في هذا السياق، يظهر الذكاء الاصطناعي (AI) كأداة قوية يمكن أن تسهم بشكل كبير في تعزيز الاستدامة البيئية. الذكاء الاصطناعي هو مجال من مجالات التكنولوجيا الحديثة الذي يعتمد على محاكاة القدرات البشرية مثل التعلم، التحليل، والتنبؤ، باستخدام خوارزميات متقدمة وأنظمة معالجة البيانات. بفضل تطور تقنيات الذكاء الاصطناعي، أصبح بالإمكان تحليل كميات هائلة من البيانات البيئية في وقت قصير، مما يتيح اتخاذ قرارات أكثر دقة وفعالية في معالجة القضايا البيئية.
على سبيل المثال، يمكن للذكاء الاصطناعي دعم الزراعة المستدامة من خلال التنبؤ بأنماط الطقس وتحليل التربة لزيادة الإنتاجية مع تقليل التأثير البيئي. كما يمكن أن يلعب دورًا رئيسيًا في تحسين كفاءة استخدام الموارد مثل المياه والطاقة من خلال نماذج التنبؤ والتحسين. علاوة على ذلك، يمكن للذكاء الاصطناعي دعم جهود الحفاظ على التنوع البيولوجي من خلال تتبع الأنواع المهددة بالانقراض ورصد التغيرات في موائلها.
إلى جانب هذه التطبيقات، يساهم الذكاء الاصطناعي في تعزيز مفهوم الاقتصاد الدائري من خلال تحسين عمليات إعادة التدوير وتقليل النفايات. كما يساعد في تحسين استجابة المجتمع للأزمات البيئية مثل الحرائق والفيضانات من خلال توفير أنظمة إنذار مبكر تعتمد على تحليل البيانات في الوقت الحقيقي.
باختصار، يمثل الذكاء الاصطناعي فرصة واعدة لتحقيق التوازن بين التقدم التكنولوجي والحفاظ على البيئة، مما يسهم في بناء مستقبل أكثر استدامة للأجيال القادمة. ومع ذلك، يجب استخدام هذه التكنولوجيا بحكمة، مع مراعاة الأبعاد الأخلاقية والاجتماعية لضمان تحقيق الفائدة المرجوة دون الإضرار بالطبيعة أو المجتمعات البشرية.

This quantitative study is part of an extensive study conducted by the researcher to diagnose the impact of strategic planning on the institutional performance at the Office of the Minister of State and the Governor of Dhofar, Sultanate of Oman, through two mediators’ variables, namely; knowledge management and training. The problem is the growing volume and type of demands for public services, resulting in some shortcomings in the effectiveness of strategic planning for institutional performance. Therefore, the study aims to identify the current levels of strategic planning, institutional performance, knowledge management and training. The researcher adopted the descriptive analytical method. The study population consists of the administrative staff of the General Directorates of the Office of the Minister of State and the Governor of Dhofar (819). A random sample of (260) was selected. The researcher prepared a questionnaire containing (58) paragraphs distributed in (4) axes: stra...

The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

For the first time, we present the affiliation equation and the inclusion equation, which help in understanding operations on neutrosophic numbers within the framework of neutrosophic statistics. We demonstrate a method to solve these equations, where their solutions are expressed as groups (not individual elements).

The research aimed to study the impact of positive and negative shocks on the price of red meat, the price of imported feed, and the exchange rate of the pound on the quantity of red meat production in Egypt using the NARDL model during the period (1990-2022). The research reached several results, the most important of which is the presence of a negative, significant impact of negative shocks to the price of imported feed and the exchange rate of the pound in the short and long run on the quantity of red meat production during the study period. It was more influential in the long run, while it was found that there was a positive, significant impact of positive shocks to the price of red meat in the long run on the amount of red meat production. The results also showed that the positive and negative impact of the independent variables on the dependent variable is higher in a negative shock than a positive shock. The research recommends that the state should follow a monetary policy that limits exchange rate fluctuations to limit its negative impact on the quantity of red meat production, as increasing the effect of the exchange rate by about 10% leads to a decrease in the quantity of red meat production by about 0.8% and 1.7% in the short run and the long run, respectively.

Cost Volume Profitability analysis has become a powerful instrument in the hands of policy makers to maximize the profits in the present scenario. The relationship between cost, revenue and profit at different levels may be expressed in graphs such as break-even charts, profit volume graphs or in various statements forms. Profit depends on a large number of factors which are the cost of manufacturing, and the volume of sales. Therefore, the researcher has taken Salem Steel Authority of India Limited, Tamilnadu which is one among the steel industries in India to measure the profitability position through BEP analysis. In order to fulfill the objectives, the researcher has taken ten years financial data from the period of 2005-2006 to 2014-2015 in the form of secondary data. From the results, a PV ratio from 2005-06 to 2014-15 are gradually increased and also breakeven point shows a satisfactory level with respect to all the level of sales volume in all ten years. Therefore, it is concluded that CVP analysis is used to escalate production capacity and utilize advanced technology to reduce cost of production and wage cost for the purpose hiking the profitability, volume, not only against the investment, but also from the investor's return point of view.

تسعى الدراسة إلى تحليل أثر المخاطر المالية (مخاطر السوق، مخاطر الائتمان، ومخاطر السيولة) على أداء المحافظ الاستثمارية في مصرف ليبيا الخارجي، في ظل بيئة اقتصادية وسياسية غير مستقرة. تهدف إلى فهم العلاقة بين المخاطر وانخفاض العوائد الاستثمارية، مع تقييم كفاءة السياسات الحالية لإدارة المخاطر. وتقدم الدراسة توصيات لتحسين استراتيجيات إدارة المخاطر، بما يسهم في تعزيز الأداء الاستثماري للمصرف وتحقيق التوازن بين العوائد والمخاطر في ظل التحديات المحلية والدولية.

PT. Karya Plasindo merupakan sebuah perusahaan manufaktur plastik kantongan yang juga memperhatikan harga jual, unit yang terjual, dan biaya-biaya yang dikeluarkan. Hal ini dapat dikaji dalam analisis break even point. Break even point merupakan total pengeluaran sama dengan total pendapatan. Analisis break even point harus membedakan antara pola prilaku biaya, mana yang bersifat variabel, semi variabel dan bersifat tetap. PT. Karya Plasindo dalam menganalisis break even point membedakan biaya berupa biaya tetap dan biaya variabel. Penelitian ini bertujuan untuk mengetahui penerapan Break Even Point sebagai dasar penentuan target laba yang dicapai oleh PT. Karya Plasindo. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Hasil penelitian dalam analisis break even point pada PT. Karya Plasindo yaitu membedakan antara biaya tetap dan biaya variabel, menghitung break even point untuk kedua jenis produk, menghitung contribution margin pada kedua produk sehingga mampu memperoleh keuntungan. Dengan keuntungan ini pergerakan secara signifikan dari hasil penjualan PT. Karya Plasindo telah mampu merencanakan perolehan laba dengan sebaik mungkin.

Menyadari bahwa penulis masih jauh dari kata sempurna, kedepannya penulis akan lebih fokus dan detail dalam pembuatan makalah. Tentang makalah di atas dengan sumber sumber yang lebih banyak yang tentunya dapat dipertanggungjawabkan.  Untuk saran bisa berupa kritik atau saran yang membangun terhadap penulisan juga bisa untuk menanggapi terhadap kesimpulan dari bahan makalah yang telah dijelaskan.

Shift scheduling, which has a direct impact on the productivity of enterprises, is a problem that should always be considered. On the basis of the problem, it is aimed to assign people to shifts according to their competencies, to have a fair distribution of overtime expected from each other and to have minimum deviation from each other. In this study, nurse scheduling chose for the assignment problem. In determining the constraints, the mandatory situations determined by the law, the needs determined by the hospital, the competencies/responsibilities of the employees and annual leave situations taken into consideration. Goal programming has been used in order to achieve multiple goals that may conflict with each other, where all the constraints are met, with minimum deviation. In addition, stochastic parameters were added to the model in order to respond to the demands in different scenarios based on probabilistic real-life data. In the content of the selected problem, a modeling that provides fair distribution by providing the necessary constraints for twenty-eight nurses with different competencies working in two different units and can provide the appropriate response to uncertainty situations has been made. The model was solved by using mixed integer programming (MIP) with GAMS program. a,

The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

CV. Randu Sari Satu merupakan tempat usaha yang memproduksi berbagai jenis kasur, bantal dan guling yang terbuat dari bahan katun. Selama ini dalam menjalankan usahanya CV. Randu Sari Satu biaya belum diklasifikasikan sebagai biaya variabel penuh atau biaya tetap. Oleh karena itu penelitian ini bertujuan untuk mengetahui pencapaian break even point di CV. Randu Sari Satu tahun 2016-2020 dan besarnya margin of safety yang diraih CV. Randu Sari Satu tahun 2016-2020. Perhitungan dalam penelitian ini menggunakan perhitungan tingkat penjualan, analisis safety margin, harga jual pengambil keputusan, biaya dan volume laba perusahaan. Berdasarkan hasil analisis dapat disimpulkan bahwa selama tahun 2016-2020 dapat diketahui bahwa titik impas tertinggi pada tahun sedangkan titik impas terendah pada tahun 2020. Sedangkan pada pencapaian kuantiatas tertinggi pada tahun 2020. dan pencapaian kuantitas kecil di tahun 2016 dan 2018. Setiap tahun penjualan dilakukan oleh CV. Randu Sari Satu baik dan berada di atas statistik titik impas, maka CV. Randu Sari Satu mampu meraih keuntungan setiap tahun. Margin of Safety menggambarkan jarak antara penjualan yang direncanakan dan penjualan saat impas. Dapat dilihat bahwa margin of safety juga memberikan informasi mengenai batas jarak, dimana jika penurunan penjualan melebihi batas jarak maka CV. Randu Sari Satu akan menderita kerugian. Melihat hasil perhitungan yang telah dilakukan, pada tahun 2018 margin keselamatan yang diraih CV. Randu Sari Satu hanya 26,9%, terendah dibandingkan tahun-tahun lainnya. Pada tahun 2016 CV. Randu Sari Satu rentan kerugian, karena semakin kecil margin keselamatan berarti semakin cepat CV. Randu Sari Satu mengalami kerugian. Sedangkan pada tahun 2019 margin of safety diraih oleh CV. Randu Sari Satu hanya 74,3% yang menunjukkan nilai tertinggi dari tahun-tahun lainnya, artinya tahun 2019 ini dalam kondisi aman.

The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process.

Nowadays, managers like to use various tools in order to support the management processes. Cost calculations represent one of value management tools. They are also the oldest and most used tool. However, they are constantly evolving in order to reflect current business environment conditions. Cost calculations are used, to large extent, by managerial accounting. Managerial accounting replaces traditional cost calculation methods by more progressive ones. This paper deals with the ABC calculation and especially with benefits that it offers to management compared with traditional cost calculation methods.

This study aimed to figure out if small business enterprises utilize cost volume profit (CVP) analysis as a management tool for decision-making process in Bayero University Kano, with a view to shed light on the reality of the use of CVP analysis as a decision-making tool in small business enterprises. The study population is made up of the entire small business enterprises within Bayero University, Kano. Primary source of data were utilized using structured questionnaires. The hypotheses were tested using Mann-Whitney U test and Pearson correlation coefficient. A very weak relationship (0.02) was recorded, it was discovered that there is no statistical significant difference between having the knowledge of a management accounting tools and its application. The study concludes that small business enterprises utilize CVP ignorantly and it is recommended that CVP analysis and other management accounting tools be introduced to small business enterprises so that productivity can be improved. Cost-volume-profit analysis as a management tool for decision making in small business enterprise ..

This study aimed to figure out if small business enterprises utilize cost volume profit (CVP) analysis as a management tool for decision-making process in Bayero University Kano, with a view to shed light on the reality of the use of CVP analysis as a decision-making tool in small business enterprises. The study population is made up of the entire small business enterprises within Bayero University, Kano. Primary source of data were utilized using structured questionnaires. The hypotheses were tested using Mann-Whitney U test and Pearson correlation coefficient. A very weak relationship (0.02) was recorded, it was discovered that there is no statistical significant difference between having the knowledge of a management accounting tools and its application. The study concludes that small business enterprises utilize CVP ignorantly and it is recommended that CVP analysis and other management accounting tools be introduced to small business enterprises so that productivity can be improved. Cost-volume-profit analysis as a management tool for decision making in small business enterprise ..

We examine the (dis)incentive effects created by the respective tax systems to invest in human capital in Atlantic Canada and compare this to a select group of provinces from the rest of Canada. While findings show a steady decline in effective tax rates through the years, thereby creating an incentive effect to invest in post-secondary education, disproportionately higher rate gap differentials in the Atlantic Provinces, on average, combined with negative comparative statics reveal a somewhat different undertone. The counterproductive nature of the competing policies effectively nullifies any status quo argument for education or tax policy in the Atlantic Provinces, when compared to their brethren. The graduate retention rebate provides some solace to the narrative in helping to alleviate early tax burdens and equalize returns, but is difficult to claim effectiveness in assuaging any monetary windfall associated with migration. * Collins would like to acknowledge the support of the CRS-SSHRC institutional research grant at St. Francis Xavier University in helping to complete this research.

PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company&#39;s research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.

Cost volume Profit analysis is an analytical tool that can be used to calculate the impact of changes in selling prices, sales volume and costs on signals to assist management in short-term profit planning. This cost volume profit analysis is used as the basis for sales planning at the expected profit level. Profit planning is the development of an operating plan in order to achieve the goals and objectives of the company. The achievement of expected profit requires effective and efficient performance which can be seen in the company's financial condition. This study aims to describe the results of the cost volume profit analysis as a basis for sales planning at the expected profit level, as well as to describe the minimum sales level that the company must achieve in order to achieve the expected profit. The research was conducted at PT. Mayora Indah Tbk. which has been listed on the IDX. The research method uses descriptive methods. This study used a quantitative analysis in which there is a calculation of profit volume cost analysis and planning. This profit volume cost analysis is analyzed from cost separation, contribution margin, break-even point, sales planning, degree of operating leverage and margin of safety. The data used comes from the 2015-2019 consolidated income statement. Cost volume profit analysis is more appropriate for companies that have many product variants. This analysis makes it easier for company management to know to plan the amount of production, to determine the level of operations, to calculate the impact of changes in sales and can be used to evaluate certain sales levels.

The Marshall-Lerner elasticity approach is one of the most important approaches, which used in analyzing the impact of exchange rate changes on the trade balance, by describing the response of both exports and imports to exchange rate changes to be greater than the correct one, in the long run at least. This study aims to verify the relationship of the Iraqi dinar exchange rate with exports and imports, and the extent to which Marshall-Lerner conditions are met with regard to the response of exports and imports, by measuring the flexibility of each. Annual data has been used for both exports and imports, and the exchange rate for the period (1980-2021). Using the ARDL model, through two functions for both exports and imports, the independent

This study aims to provide an explanation of changes in company volume in terms of cost behavior. The results of this research can be used by companies to determine selling prices because selling prices affect sales volumes, sales volumes affect production volumes, and production volumes affect costs. And companies must be able to calculate and classify costs as accurately as possible so that the company knows in detail how much it costs and can help management increase profits. The research method used in this research is the decriptif method in which the writer collects data from the company, observes company activities, and interviews with sections related to the problem discussed, and studies lecture notes and other references to support this research. Research conducted gives the results that so far, the company has never conducted an analysis of profits using the method of cost-volume-profit analysis. Through this research we as the authors analyze and classify costs that are ...

تفتقر الكثير من منظمات الخدمة الى ترتيب مكاتبها وفق أسلوب علمي، الأمر الذي سيفوت عليها سرعة التفاعل والتواصل بين مكاتبها، ومن هنا جاء البحث الحالي بهدف تطبيق أسلوب علمي في ترتيب مكاتب كلية الإدارة والاقتصاد كعينة للبحث، منطلقين من فرض إنَّ ترتيب المكاتب الإدارية سيؤدي إلى ترشيد استخدام الموارد، فضلاً عن تقديم خدمات للمستفيدين في الوقت والمكان المناسبين وتزيد من فاعلية أداء الكلية، واختير أسلوب مصفوفة العلاقات لوضع ترتيب بديل بغية مقارنته مع الترتيب الحالي لمكاتب الكلية، اعتماداً على مقياس من سبع درجات لتحديد العلاقات بين المكاتب، وتحديد نوع العلاقة بناءً على عدد الاتصالات بين مكاتب الكلية خلال شهر واحد، وأتضح أن الترتيب البديل أفضل من الترتيب الحالي، وعلى ضوء ذلك تم صياغة مجموعة من التوصيات التي يؤمل أن يستفاد منها المعنيون في البحث الحالي

This research aims to test and analyze the impact of the process of drying the marshes in the cities of Basra , Amara and Nasiriya on the climate elements (maximum temperature , minimum temperature , average temperature , relative humidity , wind speed , rainfall and atmospheric pressure) statistical analysis using the t-test statistical that based on the Statistical Package (SPSS), by comparing and analyzing the difference between the climate elements averages during the two periods (1981-1991) and (1992-2002) , and the impact of that process on the climate elements. The results showed the negative impact of the drying process on climate elements of the three cities cannot be attributed to chance. ‫اخزجبس‬ ‫(د)‬ t-test Keyword : Marshes , Analysis of climate elements ,

We examine the (dis)incentive effects created by the respective tax systems to invest in human capital in Atlantic Canada and compare this to a select group of provinces from the rest of Canada. While findings show a steady decline in effective tax rates through the years, thereby creating an incentive effect to invest in post-secondary education, disproportionately higher rate gap differentials in the Atlantic Provinces, on average, combined with negative comparative statics reveal a somewhat different undertone. The counterproductive nature of the competing policies effectively nullifies any status quo argument for education or tax policy in the Atlantic Provinces, when compared to their brethren. The graduate retention rebate provides some solace to the narrative in helping to alleviate early tax burdens and equalize returns, but is difficult to claim effectiveness in assuaging any monetary windfall associated with migration. * Collins would like to acknowledge the support of the CRS-SSHRC institutional research grant at St. Francis Xavier University in helping to complete this research.

Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1%...

This study aims to determine the break even point Hotel Royal Victoria Sengata with the achievements of the room occupancy rate held during the last 3 years ie 2010 to 2012 and to determine the limit of the percentage reduction in the volume of sales that the company still makes a profit. Formulation of the problem in this study is 1. Is the achievement level of occupancy owned , Hotel Royal Victoria has reached breakeven ? and 2. How much % of sales volume may be lowered so Hotel Royal Victoria still make a profit ?. The hypothesis in this study are: 1. Allegedly the achievement of current occupancy levels , Royal Victoria has reached Break Event , and 2. If the production volume is reduced by 10 % then the Hotel Royal Victoria still makes a profit. Analysis and hypothesis testing tools used are the Cost Volume Profit Analysis , which covers Break Even Point and Margin of Safety. The analysis showed that the break-even point Hotel Royal

UMKM Pempek Palembang MWR is a micro-business unit in the product processing and sales sector which has never calculated the production cost and applied cost volume profit (CVP), but only recorded costs incurred in one month for profit calculation. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Pempek Palembang MWR as a profit planning tool, so that alternatives can be obtained to get higher profits and determine the sales that must be obtained. The reserach method is descriptiv method with a case study approach. CVP analysis is carried out through analysis of break event point (BEP), contribution margin, and margin of safety. The research results show that in 2022 the contribution margin is  Rp31.157.500. Minimum sales of Rp6.360.000 and a monthly break-even point of Rp6.360.000. The company set a profit of 14% from the previous year. To achieve the expected profit, sales are targeted at Rp17.160.000  in June 2022. Management can apply CVP analysis t...

Günümüzde Araç Rotalama Problemlerinde (ARP) operasyonel kriterlerle birlikte çevresel faktörler ve sürdürülebilirlik kavramları da dikkate alınmaktadır. Çevresel faktörleri ele alarak oluşturulan ARP, Yeşil ARP (YARP) olarak adlandırılmaktadır. Küresel ısınmayı sebep olan en önemli faktörlerden biri karbon salınımıdır. YARP'de karbon salınımı operasyonel maliyetler içerisinde dikkate alınmalıdır. Bu çalışmada Yeşil Kapasiteli ARP (YKARP) için bir matematiksel model önerilmektedir. Farklı özelliklere sahip araçlar ele alınarak YKARP'nin çözülmesi amaçlanmaktadır. Önerilen model bir mobilya firmasındaki personel servis araçlarının rotalarını belirlemede uygulanmıştır. Elde edilen sonuçlar önerilen matematiksel modelin YKARP'ler için başarılı sonuçlar verebileceğini göstermektedir.

Bu calismada, plastik parca ureten bir fabrikanin uretim tesislerinde sira bagimli hazirlik sureli bir ozdes paralel makine cizelgeleme problemi ele alinmistir. Problemin amaclari, son isin tamamlanma zamaninin ve toplam gecikmenin enkucuklenmesidir. Cok amacli yapida olan ve surece ozel kisitlar iceren problem icin bir hedef programlama modeli gelistirilmistir. Gelistirilen model hem kucuk boyutlu bir problem hem de bir gercek hayat problemi kullanilarak test edilmistir. Bu problemlerin cozumunde GAMS/Cplex cozucusu kullanilmistir. Elde edilen cizelge isletmenin cizelgesiyle karsilastirilmistir.

إن التطور السريع في مجال صناعة الاسمنت و التي تعتبر من الصناعات المهمة في عمليات البناء و التعمير. فبقدر ما نحتاج إلى هذه الصناعة والتي تعتبر من الصناعات الملوثة للبيئة، نحتاج إلى الاهتمام بمراحل العمليات الصناعية بالصورة المطلوبة وبأقل أضرار ممكنة من ناحية التلوث البيئي. إن هذه الدراسة البحثية قامت بدراسة وتحليل مراحل الترشيح بواسطة المرشحات، وبالتالي سوف نستعرض مقارنة عملية لأداء نوعين من المرشحات المستخدمة في المصانع الليبية وهي مرشحات الطرد المركزي والمستخدمة في مصنع لبدة للإسمنت والمرشح القماشي والمستخدم في مصنع المرقب للإسمنت. وللتوضيح أكثر قمنا بدراسة وتحليل البيانات التشغيلية والتي تم تجميعها من غرف التحكم بالمصنعين، ومن خلال هذه البيانات تم دراسة تأثير عاملين مهمين وهما تأثير كمية الغبار وحجم الحبيبات الداخلة للمرشحين على الكفاءة، ومن ثم المقارنة بين كفاءة المرشحين. أظهرت النتائج أن كفاءة المرشح القماشي أعلى بحوالي 1% من كفاءة مرشح الطرد المركزي، وأن المرشحين متقاربين من ناحية التأثير الحجمي للحبيبات على الكفاءة. كما أظهرت النتائج أن أفضل قيم لحجم الحبيبات تكون من حجم 100 ا...

This study aimed to figure out if small business enterprises utilize cost volume profit (CVP) analysis as a management tool for decision-making process in Bayero University Kano, with a view to shed light on the reality of the use of CVP analysis as a decision-making tool in small business enterprises. The study population is made up of the entire small business enterprises within Bayero University, Kano. Primary source of data were utilized using structured questionnaires. The hypotheses were tested using Mann-Whitney U test and Pearson correlation coefficient. A very weak relationship (0.02) was recorded, it was discovered that there is no statistical significant difference between having the knowledge of a management accounting tools and its application. The study concludes that small business enterprises utilize CVP ignorantly and it is recommended that CVP analysis and other management accounting tools be introduced to small business enterprises so that productivity can be improved. Cost-volume-profit analysis as a management tool for decision making in small business enterprise ..

Yöneylem Araştırması tekniklerinin sağlık alanındaki problemlerin çözümünde kullanımının son yıllarda dikkat çekici boyutlara ulaştığı görülmektedir. Bu çalışmada, sağlık sistemlerinde karşılaşılan problemler ele alınmış ve planlama, yönetim ve uygulama başlıkları altında sınıflandırılmıştır. Bu konularda çalışma yapacak araştırmacılara yön göstermesi amacıyla, 2007-2017 yılları arasında yayınlanan çalışmalar, konu başlıklarına göre, çözüm yöntemleri ve gerçek hayat problemleri üzerindeki uygulamaları açısından değerlendirilmiş ve Yöneylem Araştırması’nın bu tür problemlerin çözümünde uygulanabilirliği ortaya koyulmuştur. The use of Operations Research techniques for problems in healthcare systems is observed to get remarkable attention in recent years. In this study, problems encountered in healthcare systems are taken into consideration and are classified under the headings of planning, management and application. In order to guide the researchers who will work on these issues, st...

We examine the (dis)incentive effects created by the respective tax systems to invest in human capital in Atlantic Canada and compare this to a select group of provinces from the rest of Canada. While findings show a steady decline in effective tax rates through the years, thereby creating an incentive effect to invest in post-secondary education, disproportionately higher rate gap differentials in the Atlantic Provinces, on average, combined with negative comparative statics reveal a somewhat different undertone. The counterproductive nature of the competing policies effectively nullifies any status quo argument for education or tax policy in the Atlantic Provinces, when compared to their brethren. The graduate retention rebate provides some solace to the narrative in helping to alleviate early tax burdens and equalize returns, but is difficult to claim effectiveness in assuaging any monetary windfall associated with migration. * Collins would like to acknowledge the support of the CRS-SSHRC institutional research grant at St. Francis Xavier University in helping to complete this research.

Home health care routing problem has been defined.  The test problems are produced based on the data and the information obtained from a hospital in Ankara.  The problem in this study has been defined as a multi-objective, multitrip and time-windows home healthcare routing problem. Purpose: Apply a mixed integer programming model for multi trip vehicle routing with time window constraints (MTTW-HHCRP) for home health care services maximizing patient satisfaction while minimizing environmental effects. Theory and Methods: The problem addressed in this study has been defined as a multi-objective, multi-trip and time-windows home healthcare routing problem (MTTW-HHCRP). Weighted goal programming (GP) method is used to solve the problem. Results: Results are provided for a set of test problems generated from data obtained from a hospital in Ankara, Turkey for two different scenarios; 1-Analyze the effect of goal programming weights, 2-Analyze the effect of minimum percentage of patient demand to be met on solutions and performance metrics. For scenario 1, it is found that w1 ≥ 0.3 for the emissions to meet the target whereas in order to meet at least 50% of patient demands, w2  0.9. For scenario 2, the increase in minimum percentage of patient demand to meet causes an increase in resource requirements as expected. Conclusion: Based on the data and the information obtained from the hospital in Ankara, test problems are produced and the solutions obtained for each scenario analysis are evaluated to guide the decision-making process.