Group 8,MA

MANAGEMENT ACCOUNTING PROJECT REPORT ON CARLSBAD HOME CARE

Group-8  

Akash Patra(4)  

Nidheesh Babu(33)  

Raghavendra  Trivedi(42)  Trivedi(42)  

athe! Abraha"(2#)

 

ansi Ra!at(2$)

%AR&'BA *+ %AR+ +,pense reord

  

.denti/0 the 1,ed and variabe osts hat is the Breakeven Point hat assu"ptions !ere neessar0 in ans!ering 5uestions 6 and 2

67 .denti/0 the 1,ed and variabe osts

27 hat is the Breakeven Point Ans .n aounting9 the break-even point re/ers to the revenues needed to over a o"pan0:s tota a"ount o/ 1,ed and variabe e,penses during a spei1ed period o/ ti"e7 The revenues oud be stated in doars (or other urrenies)9 in units9 hours o/ servies provided9 et7 ere9 B7+7P ; ariabe ost ; ?@32373#-?6862  

;?#383673#

Pro1t >ou"e Ratio ; %ontribution= Tota 'aesC6 ;?#383673#= ?@32373#C6  

;8#73#D

B7+7P ; ratio  

;#383@4=8#73#C6

 

;?@32676

N*T+ Tota saes o/ nu"ber o/ visitors ; Nu"ber visitedCAverage ost per unit ; #384C66$7@ ; ?@32373#

37 hat assu"ptions !ere neessar0 in ans!ering 5uestions 6 and 2 Ans The /oo!ing assu"ptions !ere "ade !hie ans!ering 5uestions 6 and 2 

'aaries are assu"ed to be
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'ine ontribution per unit is not avaiabe9 !e have to auate Pro1t>ou"e (P>) ratio in order to 1nd Break-+ven Point(B*P) 'aes 1gure have been auated b0 "utip0ing Average nu"ber o/ visits !ith average ost per visits

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*Ee ost(teephone9 postage9 stationer0) are assu"ed to be variabe ost as it is onsu"ed as per "onth0 re5uire"ents

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*ther genera ost (depreiation9 insurane9 ega) are assu"ed as 1,ed ost as these have to be paid ever0 "onth irrespetive o/ prodution7