Essay Variable Cost and Company

Essay Variable Cost and Company Essay Variable Cost and Company [Type the document title] | [Type the document subtitle] | | [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. The abstract is typically a short summary of the contents of the document.] | | 13477 | [Pick the date] | | Massey Bronson PLC Introduction Massey Bronson PLC is an established manufacturer of agricultural machineries in Britain. In the last decade the company has established foreign subsidiaries in countries such as Brazil, Argentina, India, Indonesia and Australia due to competition from other American and German companies. The Establishment of those foreign subsidies have help Massey Bronson Company in cutting a lot of cost such as labour, transportation cost and have also been beneficial as the company is well-known in many other countries. This strategy of geographical diversification has been very successful as 80% of the company’s profits are earned by the operations of these foreign subsidiaries. We will analyse budgeted profit and loss in different scenario as per the case study through the Variable costing method. Variable costing method varies with the production cost. More the cost of production more will be the variable cost and vice versa. Besides, under such costing method it ignores the Fixed Overhead. Graph of variable cost Some advantages of using such a method are as follow: * While using the Variable costing method, changes in inventories does not affect the profit for a period of time and at the same time other things stays unchanged such as selling price and cost etc. With Variable cost method profit moves in the same direction as sales. * When variable costing method is used, its data makes it easier to estimate the profitability of the goods and services and also other parts of the company such as customers and inventories. * While using Variable costing method, it shows the profits or loss after all expenses such as bills etc have been paid for the accounting period. Even though the company have not received revenue for the products manufactured as some could still be in inventory, it shows that all the expenses have been paid for that particular period and when the finish product is sold from the inventory it will result in a surplus of income. Section A | | | | | | | | | | | | | | Budgeted Profit and Loss for the year ending 31.12.12 | Descriptions | Units 000's | Weeks | Machines | Rupiah 000's Total | | | | | | | | Sales | | | 570 | 50 | 125 | 3,562,500 | Subsidies | | | 30 | 50 | 125 | 187,500 | Sales revenue | | | | | | 3,750,000 | | | | | | | | Less Variable cost of Production | | | | | | | | | | | | | Direct Material | 200 | | | | | Direct Labour | 200 | | | | | Other Variable OH's | 90 | | | | | Total Variable overhead | 490 | 125 | 50 | (3,062,500) | Contribution | | | | | | 687,500 | Less Fixed Overhead | | | | | (400,000) | Budgeted Profit | | | | | | 287,500 | This section is concern about the budgeted profit and loss account for 12 months of Massey Bronson PLC by ignoring the threat of strike. As per above assumption that direct material, direct labour and other variable overheads remaining the same, the budgeted profit as per the scenario of section A is Rs 287,500,000 Section B | | | | | | | | | | | | | | | | Budgeted Profit and Loss for the year ending 31.12.12 | Descriptions | Units 000's | Weeks | Machines | Rupiah 000's Total | Sales | | | | 570 | 50 | 125 | 3,562,500 | Subsidies | | | | 30 | 50 | 125 | 187,500 | Sales Revenue | | | | | | 3,750,000 | | | | | | | | | Less variable cost of production | | | | | | | Direct Material | | 200 | | | | |

The Essay Experts Top 10 Tips for Website Organization and Flow

The Essay Experts Top 10 Tips for Website Organization and Flow Building a website for your company can be a daunting task. Even if you know what content you want on the site, you might be overwhelmed by how to organize it all. Here are a few tips on website organization that will keep your users happy    and get you compliments on how easy it is to navigate your site! 1. As a basic principle, dont have more than 6 main menu items. These will most often be something like: Home, About Us, Services/Rates, Testimonials, FAQ, and Contact Us. If you have a portfolio or samples, that will add a menu item. If you have a blog, that will add another menu item. Specialty websites might have different menu options but you should almost *never* have more than 8 in your list (my website pushes the limit)! Have more items? Create submenus! Thats what theyre there for. 2. Make all your menu items clickable (not just the sub-menus). Again, users expect to be able to click on things. If something looks like it should be a link, make it a link. Example: Services and Rates page. Even though your detailed information will be found under the submenu items for each service, create a simple page where people get sent if they click on the general Services Rates item. On that simple page, have links to each service. You might be surprised how this small thing will change the way users experience your site! 3. Make your logo (generally the top left corner of every page) a link to your home page. Users are starting to expect that! 4. Create a clickable menu, basically a table of contents, at the top of a long page (dont make people scroll down to find out whats there). This way people can click on the menu item and get sent to the place on the page with the information they need. This technique is used regularly in FAQs but is often overlooked on other types of pages. 5. Make your site as easy to edit as possible. There are always items that will change. You might offer new goods, change prices, add items to your portfolio, run new specials or cancel old ones. Create a structure for the site that can accommodate these changes. This requires thinking ahead about what categories of items you will need in the future (see #10)! This practice will save you time and money on web updates and will help you and your website stay organized. 6. Make it easy for users to find and use your contact information. In addition to your Contact Us main menu item, put your contact information clearly on the home page and make sure the Contact Us link is always easy to find. You dont want your users to have to work hard to find out how to contact you! 7. Do not have broken links or links to parts of your site that are under construction. If the link does not bring the user to anything useful, dont have a link there at all. 8. Running a special? Put it on every page. But dont make it scroll or pop out every time someone clicks on a new link or reads down a page. If you distract the viewer she is more likely to be annoyed by your persistent offer than to take advantage of it. 9. Have a lot to say? Is your text getting too long? Thats what a Learn More link is for! People who are interested will click. People who arent interested will move on to the next thing. 10. Think ahead. Make sure, *before* you start building your site, to create a site map. A site map looks a lot like a family tree, with the main menu items at the top. Fit everything you want to have on your site into your site map and *then* create the site according to your tree. This planning stage will save you huge amounts of time and effort in the future and will set you up to accommodate the growth of your site and your business. Implement these ten tips and your users will thank you! Your site will be organized, well thought out, and a pleasure to click through.