Learning the Importance of Breakeven Point Analysis

Breakeven point analysis is a very important tool, especially if you are preparing a business plan, to figure out the volume of sales your arts and crafts business needs to make in order to cover both your variable and fixed costs. At breakeven point, your arts and crafts business has made or lost no money. This is important info for you, the business owner, as you have to be able to handcraft your arts and crafts items at a price that your customers will pay while still providing an adequate amount of income to cover your personal living expenses. Once you get the hang of it you will find it quick and easy to figure breakeven point using an Excel spreadsheet. Breakeven Point by Item or Entire Business When discussing breakeven point analysis with clients, the goal is to figure it for either their entire business or by-product. While its more difficult to figure breakeven point for every item you make (this is more of a job costing extravaganza), its not impossible. Later on, well show you how to do a rough breakeven by item. Exploring Breakeven Point Analysis Consider the following scenario: One day a potential client walks through the office door, who is wondering whether they should go ahead and open an arts and crafts business. The clients main concern is whether they will be able to cover all their business costs. They also want to know how many arts and crafts items they will have to sell to pay themselves a certain amount of income each month. They have done their preliminary research, including lining up raw materials suppliers and getting price lists from those suppliers. Importantly, they have also found out what they need to do to become a wholesale customer of the suppliers and discount terms. The craft business owners have also made prototypes of the items to get an idea of how much raw material will be needed if the business goes into production mode. Walking Through Breakeven Point Facts Using a handy-dandy spreadsheet program, were going to present a step-by-step guide to breakeven point analysis for our fictitious new arts and crafts client — Oak Desk Clocks, Inc. Before we set up breakeven point analysis for them, we need some basic cost facts and figures: Variable expenses are those expenses that are tied to the number of units sold. For each clock that Oak Desk Clocks, Inc. makes they figure there is a cost of $25.00 for the combined total of material and labor.Fixed expenses are those expenses that do not change based upon the increases or decreases in the sales of your desks. A very good example of this is rent expense. Oak Desk Clocks lease calls for a monthly rent payment of $1,000. So, no matter if Oak Desk Clocks sells one clock or a million, the company is still responsible for the fixed amount ($1,000) in rent payments each month. Setting Up Breakeven Point Analysis Shown below are the initial entries we plan to make into a breakeven point spreadsheet for Oak Desk Clocks, Inc. None of these entries require any formulas — these are just the assumptions the owners of Oak Desk Clocks have made based upon their research into the clock-making industry. Sales price per clock is $35.00 with an expected increase in sales price of 10% per year.Variable costs per clock are $25.00 with an expected increase in the price of raw materials and labor of 5% per year.Fixed costs per year are $75,000, which Oak Desk Clocks feels will remain constant over the next five years.Advertising expense of $15,000 will be a major expense in the first year of business but should decrease by 12% each year over the next five years.

The Truth About Police Brutality Against Minorities

Police brutality is one of the most serious human rights violations in the United States and it occurs everywhere. The reason why I chose this topic is because police brutality happens all the time in the United States and still remains unrecognized by many. Additionally, the public should be knowledgeable about this topic because of how serious this crime can be and the serious outcomes that police brutality can have on other police officers and the public. The job of police officers is to maintain public order, prevent, and detect crimes. They are involved in very dangerous and stressful occupations that can involve violent situations that must be stopped and controlled by any means. In many confrontations with people, police may†¦show more content†¦In some cases police officers have killed the suspect out of anger or nervousness. An officer is allowed to use force against a person when they are needed to or when they feel very threatened. Some of those beatings happen wh en the citizen is handcuffed and not able to defend themselves. Every year, a good number of officers are accused of police brutality. Some victims file for civil lawsuits and most of those lawsuits favor the victim. In the article â€Å"Minority Threat and Police Brutality: Determinants of Civil Rights Criminal Complaints in U.S. Municipalities† Malcolm Holmes argues that â€Å"It is hardly surprising that many minority citizens distrust the criminal justice system, just as many criminal justice agents distrust them and that nowhere is that tension more apparent than in the relations between minorities and the police† (Holmes 2000, p. 1). The unjustified shootings, severe beatings, and rough treatment have all contributed to the present problem of police brutality in the U.S. Most of these incidents stay un-reported or un- noticed which is not good at all. The type people that officers commit police brutality the most on are minorities. 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Police brutality isn’t just law enforcement officers abusing the power granted to them; however, it is a much larger issueRead MoreFilm, Fruitvale Station, Directed By Ryan Coogler1481 Words   |  6 Pagesproblems found in the United States of America today. The film portrays social problems like poverty among minorities, racial profiling and especially police brutality through the last 24 hours of Oscar Julius Grant III’s life. The star-studded film not only pays homage to Grant but also to the ideas of poverty and police brutality. The film all but shouts at the audience that the minorities, especially African Americans, suffer from many economic and social disadvantages that needs attention. AtRead MorePolice Enforcement And The Minority Community Essay1697 Words   |  7 Pagesallowed police officers to use brutality on many people, which turned out to be a problem to many Americans. Why do officer’s do this? It is still an unanswered question. 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Impact of Employee Motivation-Free-Samples-Myassignmenthelp.com

Question: What are the Impact of Employee Motivation in Order to Improve in the Customer Service. Answer: This study deals with how employee motivation can help in the overall improvement in the customer service. It is important to create as well as maintain well-motivated work force to take the challenging task of the company. It is noticed that the confidence level of work force goes down by the constant rejection from the buyers in everyday business activities. Problem Statement The main aim of McDonalds is to improve in the service quality as well as increase the productivity of the company. This includes improving in the morale of employees as well as motivation. Research Objectives To identify the current employee motivation strategies To identify the motivation factors of employees at Mc Donalds To understand the requirements of customers To introduce strategies on employee motivation to bring an improvement in the customer service as well as overall performance of the employees. Research Questionnaire What are the motivation strategies on employees in McDonald? What are the motivation factors of employees? What are the views of customers regarding the employees of McDonald? What are the employee motivation strategies that can improve in the customer service as well as overall performance of employees? Literature Review It is important to motivate the employees for an effective management practices. It is required to develop motivation by the managers and treat them as responsible individuals (Rawat, 2015). It is essential that the managers undertake reward system to the employees who are hard working and remain focus in the work (Dunning, 2011). A flexible workplace will help employees to come up with innovative ideas and communicate with higher authorities as well. It is noticed that with authority, an employee can work more within an organization (Vnou?kov and Klupkov, 2013). Empowerment has the power to motivate hard working employees to work more in the related organization in an effective manner. Managers help in promoting new ways in the corporate entrepreneurship. Transparent communication must be prevailing in the work environment that will enable employees to come with innovative views as well as opinion in relation with revenue generation (Panther and Radden, 2011). Mangers need to evaluate between the job scope as well as job depth that includes Job Enlargement, Job Rotation as well as Job Enrichment. Job Enlargement helps in increasing in the number of tasks in an effective manner (Farkas, 2011). It does not help in maintaining quality and is monotony in nature. Job Rotation implies assigning people with different jobs on a temporary basis. It will bring an exposure in the employees and it will help in high level of contributions in matters relating interest as well as enthusiasm. Job Enrichment implies that the employees are given more responsibility as well as authority in a particular work. It helps in increasing in the morale as well as performance. The role of the managers is to properly train its employees with the roles as well as responsibilities that will help them to perform in a better manner. Employee redressal programs should be conducted where employees can come up with their problems and grievances. This issues need to be solved at an urgent level as it can hamper the productivity of the company on an adverse manner. In any business practice, it is important to consider good customer service. It will help in offering promotions in order to bring the company back to profit gaining with the passage of time. It is required for the company to retain the existing customers, as it is cost effective as compared to acquisition of new customers (Fernandez and Pitts, 2011). It is important to make the customers happy with the services and get positive feedback. It is important to appoint motivated salesperson who can sell everything to the potential customers. It is essential to build a healthy relationship between the customers as well employees. The first step is to answer the phone in proper manner with maintaining good quality tone (Klusmeier, 2011). Most of the managers use the reward system in order to reinforce in the behavior of employees. Reward helps in bringing a sense of positivism in the minds of the employees and tends to work more that enable revenue generation in the future course of business activities (Gitomer, n.d.). Organization tries to provide reward system to the hard working employees. Rewards are of two types that includes extrinsic rewards as well as intrinsic rewards. Extrinsic rewards are typically for the higher-level managers (etinkaya, 2011). Some of the examples include bonus pay, promotions, and office fixtures. It is important to encourage employee by providing monetary rewards (Klusmeier, 2011). It is important to note that when customers feel appreciated or handled with a lot of respect, they will always come back to the company selling then goods or offering them services since they will develop some level of attachment to the firm (Hagen, 2012). It is therefore important to not only train employees on how best to handle them but also the state of mind that they should be in. Microsoft company, for example ensures sufficient employee motivation which translates to good customer handling in a number of ways (Korzynski, 2013). Mikkelsen et.al, (2015) believe that the strategy of letting employees form small groups which work for around 14 hours is one way that the company maintains the workers productive and properly motivated. When employees do not feel overworked they tend to view all decisions taken by their superiors positively and their positive attitude is in most cases transferred to how they treat their customers (Manzoor, 2012). There is therefore a close relationsh ip between employee satisfaction and great customer service. Good motivation does not always involve offering monetary incentives. It is always advisable to also use gifts whenever employees are doing well. This has also worked well for most of the multinational organizations such as Microsoft company (Pinder, 2014). Steps such as hosting dinner parties and rewarding employees with company branded commodities is important when it comes to making them feel like they truly belong to the companies (Latham, 2012). Employees differ, and in values. There are those who may feel like they are being bribed whenever monetary incentives are handed to them. Hence, when employees are motivated through incentives such as gifts they may get satisfied and have as a result become more productive in their endeavors. Unquestionably, when employees are happy with the company as a result of feeling recognized through gifts, they will most of the time also strive to give their best when it comes to service delivery to their clients. It is important for companies not to avoid the personal lives of the employees. When for example a company employee is faced with a tragedy, company support goes a long way in enhancing their commitment in achieving the organizations objectives. Nelson (2012) believes that a when employees are supported by companies when in serious needs, several of their customers develop a positive attitude towards the firm and this scenario might in fact lead to better sales and service provision. The success of Chromedia can also be attributed to this method of employee motivation. The company has been known for some of best motivational practices such as catering for their employees medical expenses and even extending to the families of their employees (Chromedia.org, 2017). Due to the advanced technology of today, it is prudent for companies that want to be successful to show genuine concern for not only their employees but also customers (Sultan, 2012). Such steps lead to better relationship b etween the company and its employees and by extension its customers who will develop loyalty to the organizations. An analysis of Mcdonalds motivational techniques and results hence can give some insight on what companies need to do in order to ensure proper employee motivation. Methodology Sampling Frame Research is based mainly on the primary data. As far as random sampling method is concerned, it is used as a primary data collection. This method implies selection of random 10 McDonalds in the country (Panther and Radden, 2011). By this method, it helps in randomly selecting 100 customers and understanding their needs as well as requirements for the research purpose. Data collection Research is based upon both primary as well as secondary data that is collected from books, informal discussions and journals (Vnou?kov and Klupkov, 2013). Questionnaire provides the relevant information as per the objectives. The survey is effectively conducted among 100 employees as well as customers. Data Analysis Employee survey According to the survey, it was noticed that 75% of chefs were not satisfied with the working hours. The cashier was comfortable with the working hours but around 53% are female workers. There is difficulty faced by the female workers in order to match with the shift requirements in relation with the available working shifts. The survey pointed that most of the employees are not satisfied with the salary structure (Poli, 2010). Around 25% of chefs are showing interest towards the bonus rendered to the employees on special occasions. Around half of the employees are happy with the career advancement opportunities. It is important to investigate in further low satisfaction level by the employees working under the company. Customer survey In the survey, 100 customers were interviewed in order to under their needs as well as expectation. Around 69% of customers were satisfied with the services rendered by McDonald. This further implies that 26% are not satisfied and the remaining 5% are in neutral position (Rawat, 2015). As far as quality of the product is concerned, the customer were satisfied and showed a percentage of around 78%. Around 82% of customers were satisfied with the price of the product. Recommendation It is advisable to the company to revise in the rewarding scheme in order to accommodate with the requirements of the team members. It is important to view at the amount of economic benefits that will help in ensuring a win-to-win situation concerning both employees as well as employer. It is important to check on the issue related to high workload for female cashiers on an urgent manner. It is advisable to indulge in new technology in order to reduce in the overall workload of the employees for the future course of business activities. It is advisable to check on the new shift working that will include the general shifts as well. This shift will help the female employees working in McDonald. It is important to provide a healthy working environment especially for the female workers. It is essential to conduct proper training programs in order to enhance the knowledge as well as skills of the chefs for future business activities. Conclusion At the end of the study, it is noticed that rewarding strategies helps in improving the productivity of the overall business enterprise. One of the issues that were noticed in the current system is the biasness towards the management. It needed to take into account with the requirement as per the members of the team. The above fact was essentially proved by the methodology conduced with the help of questionnaire as well as interviews. It is further noticed that around 37% of cashiers were happy with the salary structure. As far as managers are concerned, 100% are happy with the amount of salary received by them. In case of benefits, around 75% of managers had shown dissatisfaction in the survey. It is essential that McDonald need to promote its team members to higher position that will motivate them to work more in the particular designation. With the available record, it is easy to understand that chefs as well as managers are not working for more number of years in the company. The chefs and managers can be promoted to higher position so that they get employee recognition while working in the company. On the other hand, managers are not happy with the fact that they do not get employee recognition in the company. They should be promoted to higher levels as in case of operational managers for the same. Reference List etinkaya, A. (2011). The Impact of Employee Motivation on Emotional Commitment: Research Undertaken in a Five-Star Hotel.Journal of Transnational Management, 16(3), pp.149-156. Chromedia.org. (2017).Systematic problem solving - Chromedia. [online] Available at: https://www.chromedia.org/chromedia?waxtrapp=zkpzuEsHiemBpdmBlIEcCvBaCzB [Accessed 21 Aug. 2017]. Dunning, D. (2011).Social motivation. New York: Psychology Press. Farkas, V. (2011).Customer relations. New York: Nova Science Publishers. Fernandez, S. and Pitts, D. (2011). Understanding Employee Motivation to Innovate: Evidence from Front Line Employees in United States Federal Agencies.Australian Journal of Public Administration, 70(2), pp.202-222. Gitomer, J. (n.d.).Customer satisfaction is worthless, customer loyalty is priceless. Hagen, M.S., 2012. Managerial coaching: A review of the literature.Performance Improvement Quarterly,24(4), pp.17-39. Klusmeier, A. (2011).Water conservation customer satisfaction survey. [Madison, Wis.?]: Public Service Commission of Wisconsin. Latham, G.P., 2012.Work motivation: History, theory, research, and practice. Sage. Manzoor, Q.A., 2012. Impact of employees motivation on organizational effectiveness.Business management and strategy,3(1), p.1. Meyer, J.P., Stanley, L.J. and Parfyonova, N.M., 2012. Employee commitment in context: The nature and implication of commitment profiles.Journal of Vocational Behavior,80(1), pp.1-16. Panther, K. and Radden, G. (2011).Motivation in grammar and the lexicon. Amsterdam: John Benjamins Pub. Co. Pinder, C.C., 2014.Work motivation in organizational behavior. Psychology Press. Poli, R. (2010).Causality and motivation. Frankfurt: Ontos. Rawat, S. (2015). Impact of Transformational Leadership Over Employee Morale and Motivation.Indian Journal of Science and Technology, 8(S6), p.25. Sultan, S., 2012. Examining the Job Characteristics: A Matter of Employees' Work Motivation and Job Satisfaction.Journal of behavioural sciences,22(2). Vnou?kov, L. and Klupkov, H. (2013). Impact of motivation principles on employee turnover.Ekonomick revue - Central European Review of Economic Issues, 16(2), pp.79-92.

Lab Report Friction Sample

Lab Report: Friction Paper The use of oil in a cart engine, the use of right lubrication in skating as well as in basketball, the screeching sound of a sudden stopping car are all occurrences which is exploited by friction in the reality. Meanwhile, frictional force is component acting on them. It acts parallel to the interface or the surface of contact. Furthermore, this force acts to oppose any relative motion between surfaces. Thus, it is a force which resists the relative motion of one surface in contact with another. This force is not only exerted by one object but between the contacting surfaces. One good example of this is the air drag the frictional force exerted by the air on body moving through it. Frictional force is occurring in the same way as the normal force. When an object is laid on a surface, molecules of the object will form very little bonds with the molecules of the surface. First part of the experiment deals with the determination of coefficient of friction of motion of a moving object. Tension force pulling the wooden block is associated by mass carried by pan and the gravity. It is gradually increased until object moves with constant velocity. We will write a custom essay sample on Lab Report: Friction specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Lab Report: Friction specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Lab Report: Friction specifically for you FOR ONLY $16.38 $13.9/page Hire Writer At hose times that the object is not yet moving, static frictional force is present. It is not constant. We added some load but still, it is not yet moving. By that, static frictional force is equal to the force to the tension force applied thus, capable of contradicting the force. The static frictional force will continually increase as load is added until it reaches the maximum force that the static frictional force can exert. It is also known as (ifs)Max. When a frictional force is at its maximum, the body in question will either be moving or will be on the verge of moving. At this mint, when the object starts to move with constant velocity, the frictional force will be present is now kinetic frictional force, f k. It is easier to move an object in motion rather than starting with stationary object. It is because ifs > fake ,usually. In connect with this, we have coefficient of friction is represented by symbol p which is a dimensionless scalar value. The coefficient of friction (static or kinetic) is a measure of how difficult it is to slide a material of one kind over another; the coefficient of friction applies to a pair of materials and not simply to one object by itself. The coefficient of kinetic friction is usually less than compared to static frictional force. It is the reason why ifs > fake because as is usually smaller than PC. On static frictional forces, its coefficient starts at zero, increasing depending on the force applied until it reaches it maximum value. Thus it is correct to interpret that the static frictional force is given by ifs SC]USN and the kinetic frictional force is given by f k pink. In the experiment, the kinetic coefficients (since friction is measured when object starts to move constantly) we had calculated are: 0. 562, 0. 502, 0. 493, 0. 9, and 0. 515 giving an average of 0. 5062. This coefficient is extremely independent with the weight of the object and the normal force. It is dependent with two contacting materials because of their different attraction and repulsion with each other. By increasing the surface area starting on the third trial, we could get the same frictional force. Thus, coefficient of frictional force is roughly independent with the surface area, unlike in some misconceptions. Note that we use a horizontal track. Thus, normal force is just equal to the force exerted by the weight of the object times the gravity, N=Wag. Moreover, the frictional force present is proportional to the normal force. This equation is given to be f = pan. So, as we make the wooden block heavier, the greater frictional force is exerted with its kinetic coefficient remained constant. In non horizontal surfaces, an object will begin to slide down on a specific angle. This is also called as the angle of repose at which the object at a certain surface would be in the verge of sliding. It was determined on the second part. For certain applications it is more useful to define static friction in terms of this axiom angle. It is defined as: where p is the maximum static coefficient of friction between the objects. It is in accordance with Newtons second law of motion where a bodys total force is zero. By solving for the coefficient, we could found that coefficient is just equal to the tangent of the angle of inclination. Consequently, at horizontal objects static friction coefficient is just zero assuming that no external force such as tension is applied. By analysis, if we use angle greater than angle of repose, the object will tend to accelerate, on the other and, it would stay if the angle is lower than the angle of repose. Adjustment with the height is made until the block starts to slide. Therefore, at that height (with constant hypotenuse), the angle made by the ground and the wooden beam is equal to the angle of repose. In the experiment, angles computed are, 27. 420, 25. 850, 26. 700, 26. 800 and 27. 870. This phenomenon occurs because the component of gravitational force along the wooden platform just overcomes the frictional force. Remember that at greater angle, gravitational force is more influential which is discussed on experiment 2. It is easier and more convenient to determine the static coefficient friction in laboratories using this method. By analyzing the result, the pair of materials with higher angle of repose is the one who have greater frictional force and frictional coefficient. This principle is highly utilized at recreational parks and resorts, particularly on their slides. At the last part of the experiment, maximum force which causes an object into uniform motion was obtained. The maximum force is the force needed to overcome the static frictional force and to move an object at constant velocity at a specific angle. This maximum force is co-occurring with (ifs)Max. At different angles, (ifs)Max are also different. The higher the angle, the higher the maximum force needed if the orientation of the tension is going upward. Greater maximum force means greater mass of pan needed. It is also because of higher influence of gravity at larger angle. By variation of weights of load which brings the object tension, the maximum force was achieved. The calculated weights of the pan are: 215. 6255, 249. 2073, 324. 9080, 364. 5126 and 494. 7816 all in grams, g. On the other hand, experimental values are: 258. 7, 288. 7, 398. 7, 448. And 478. 7 also in g. Small discrepancy has been committed. Percentage difference is around 14% From the obtained experimental values, comparison has been made with the theoretical value. Certain errors have been committed. It may be rooted from misapprehension of the motion at constant velocity. This would bring us great discrepancy at the end. PROBLEMS 1. A 60 keg package rests on the level floor of a warehouse. If the coefficients of static and kinetic friction are 0. 56 and 0. 37 respectively, what horizontal pushing force is required to (a) start the packages motion (b) slide the package cross the floor at constant velocity?