U3 W3 L2

Unit 3 Business Finance
Week 3 Les 2
DAMMR

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Unit 3 Business Finance
Week 3 Les 2
DAMMR

Good afternoon

Slide 1 - Diapositive

Program
  • Welcome back
  • Question yesterday
  • Overview
  • Lets get to work

  • Ending

Slide 2 - Diapositive

Unit overview -> Scheme of work
Input final report:
P1 - Sources and suitability of finance - Today
P2 - Sources and suitability of revenue - Past week
P3 - Purpose of financial planning tools
Exam form
P4 - Perform appropriate calculations - BE Current week (CFF next week)
P5 - Prepare and interpret financial statements
P6 - Ways to improve profitability, liquidity and efficiency

Slide 3 - Diapositive

Break-even-point

Slide 4 - Carte mentale

REP: Break-even (point)
Yesterday we made a start, questions?
P159 Car Wash -> Answer on Teams.

The break-even point was the point, 
where you don't make loss nor profit.

Fixed costs (year): $8400                         BEP= 8400:(12.50-5.50)=
Sales per unit: $12.50                                                           1200 (pcs) 
Costs per unit: $4.50 + $1 = $5.50           You need to sell 1200 to                                                                                  play break-even

Slide 5 - Diapositive

REP: Break-even chart
Fixed costs=
8400 p/year.
Variable costs=
5.5x
Total costs=
8400+5x
Total revenue
12.5x
BEP?

Slide 6 - Diapositive

BEP:1200, actual sales:1500

Slide 7 - Diapositive

Margin for safety
= actual sales in units - break -even level of output
''Margin of safety is how much output or sales level can fall before a business reaches its break-even point.''
Example: You washed 1500 cars.
Margin for safety?
BEP: 1200
1500-1200= 300

Slide 8 - Diapositive

BEP:1200, actual sales:1500, margin of safety

Slide 9 - Diapositive

Lets get to work
Questions? Do you know how to draw a BE Chart?
Till 13:30, work on the case on page 161. 
Cheltenham Coffee 1,2,3 and if possible 4. 
(make a new chart for 4)

I'll discuss the answer when we'll come back.

Slide 10 - Diapositive

On a scale of 1-10, I understand the subject Break-Even:
110

Slide 11 - Sondage

Ending
P4:
  • Break even
  • Break even point
  • Break even amount
  • Margin of safety

  • Charts?

Slide 12 - Diapositive