Tuesday, April 08, 2008
Today, in F2 class, I learn the following things:
Break Even Point - point of no profit no loss at which CM = Fixed Cost for the period.
B/E Point(units)= Fixed Cost/ CM per unit
B/E in $= Fixed Cost / CM per unit * Selling Price per unit = Fixed Cost/ CM Ratio
Level of Sales to achieve target profit= (Fixed Cost + Target Profit)/ CM per unit
Safety Margin (Units)= Present Output - Break Even Output
Margin of Safety (%) = (Present Output - Break Even Output)/ Present Output * 100%
That's all for Today's lecture.
I still do not like the working environment in the new unit that I go to. I miss my friends and colleagues up there in my previous workplace and sometimes, I feel that I do not belong here at all. It is frustrating to have so many eyes watching us like we are newbies but we are not. It is also frustrating because we are learning new trades from the new place and I do not want to do that because having night classes is enough for me to handle. I hated and hated it!!! Sooner or later, I will blow up, I know I am boiling inside.
Break Even Point - point of no profit no loss at which CM = Fixed Cost for the period.
B/E Point(units)= Fixed Cost/ CM per unit
B/E in $= Fixed Cost / CM per unit * Selling Price per unit = Fixed Cost/ CM Ratio
Level of Sales to achieve target profit= (Fixed Cost + Target Profit)/ CM per unit
Safety Margin (Units)= Present Output - Break Even Output
Margin of Safety (%) = (Present Output - Break Even Output)/ Present Output * 100%
That's all for Today's lecture.
I still do not like the working environment in the new unit that I go to. I miss my friends and colleagues up there in my previous workplace and sometimes, I feel that I do not belong here at all. It is frustrating to have so many eyes watching us like we are newbies but we are not. It is also frustrating because we are learning new trades from the new place and I do not want to do that because having night classes is enough for me to handle. I hated and hated it!!! Sooner or later, I will blow up, I know I am boiling inside.
Labels: accountancy, accounting, management accountancy, managerial accounting
what we could have been, 10:46 PM.
