2325540 =? 2325540 1 – (Variable Cost / Sales)] 1 - 0.499 0.501 Break-even point= ? 4641796.41 (Atrill & McLaney, 2011) Margin of safety % = Current sales level – Break- Even Point Current sales level Margin of safety % = ? 2965000 -? 4641796.41 = (56.55) % (Atrill & McLaney, 2011) ? 2965000 Task 3 Payback period method Proposal 1 The project requires an investment of ?900,000 and it generates cash as follows: ?270000 in Year 1; ?295000 in Year 2; ?345000 in Year 3; ?325000 in Year 4. The payback period is 3 years ?270000+ ?295000= ?565000 in the first two years + ?335000 of the ?345000 occurring in Year 3). Payback period method= ?270000+ ?295000+?335000= ?900,000 ?335000/ ?345000 =0.971 Payback period= 2+0.971=3 years Proposal 2 The project requires an investment of ? 750000 and it generates cash as follows: ?160000 in Year 1; ?189000 in Year 2; ?225000 in Year 3: ?254000 in Year 4. The payback period is 3.7 years ?160000 + ?189000 +?225000 = ?565000 in the first three years + ?78000 of the ?254000 occurring in Year 4). ?160000 + ?189000 +?225000 +?78000= ?750 000 ?176000/ ?254000=0.693 Payback period= 3+0.693=3.7 years Accounting Rate of Return Accounting Rate of Return =Average net income / Average investment (Davies & Pain, 2011) Proposal 1: Average net income =90000 + 98000 +75000 + 65000 = 328000/ ?900,000* 100= 36.44% Proposal 2: Average net income = 60000 + 70000 + 95000 + 125000 = 350000/ ?750 000 * 100 = 46.67% Net Present Value methods NPV= -Co + C1/1+r + C2/ (1+r) 2 +…+ C n / (1+r) n (Davies & Pain, 2011) -Co= Initial Investment, C = Cash Flow, r = Discount rate, n = Time Proposal1 NPV= ? (900,000) + ?270000 / (1+0.893) + ?295000/ (1+0.797) 2 + +?345000 / (1+0.712) 3+ ?325000 / (1+0.636) 4 NPV= ? (900000) + ? 247865.60176 + ? 91353.8957 + ? 68755.2314+ ? 45368.2506 = ? (446,657.0206) Proposal 2 NPV= ? (750000) + ?160000 / (1+0.893) + ?189000 / (1+0.797) 2 + +?225000 / (1+0.712) 3+ ?254000/ (1+0.636) 4 NPV= ? (750000) + ? 84521.9229 + ? 58528.4281 + ? 44840.3683 +? 35457.0328 = ? (526652.2479) Total Expenses Fixed cost (70%) Variable cost (30%) ? ? ? Motor Expenses 8900 6230 2670 Insurance 28700 20090 8610 Rates 20400 14280 6120 Premises 1680000 1176000 504000 Wages and Salaries 1445000 1011500 433500 Repairs & renewals 54700 38290 16410 Professional charges 17500 12250 5250 Advertising 67000 46900 20100 Cost of Sales 483700 Total 2325540 1480360 Contribution ratio = Sales/ total variable cost = ?1480360 / ?2965000 =0.499 Task 4: In order to ascertain the financial position of Pampers Health Spa’ (PHS) it is necessary to carry out a financial analysis as it measures the financial performance of the enterprise in terms of profitability, leverage, and liquidity in its operations. As the management of Pampers Health
ACCOUNTING Name Here Name of Institution City, State Date Task 1 Pampers Health Spa’ (PHS) Company Trading: Profit and Loss Account For the year ending 31st December 2009 ? ? Sales 2965000 Less: Cost of goods Sold Opening Stock as at at 1st January 2009 57300 Add: Purchases 49400 Cost of goods Available for sale 551300 less Closing Stock (67600) Cost of Sales 483700 (483700) Gross Profit 2481300 Less: Expenses Motor Expenses 8900 Insurance 28700 Rates 20400 Premises 1680000 Wages and Salaries 1445000 Repairs & renewals 54700 Professional charges 17500 Advertising 67000 Total Expenses (3322200) Net Loss (840900) Pampers Health Spa’ (PHS) Company Balance Sheet As at 31st December 2…
The Spa uses the national flower of Singapore to serve as a signature of essence and a symbol of peace (Damai Spa Singapore n.d.). Damai is a health Spa experience inculcated with extraordinary beauty of nature and resilience as a spirit of Singapore. At this Spa treatments are based on traditional Chinese medicine, Indian ayurveda, Malay jamu philosophy and European spa therapy.
Healthcare is one of the most crucial sectors in the modern world. Considering the fact that each and every person on the universe is entitled to health, the health sector definitely has quite a task. More often than not, health providers especially in the private sector take advantage of innocent individuals and inflate health charges. Despite the fact that they provide quality health services, this is not a reason enough to inflate the charges.
According to the paper there is a paradigm shift in the perception of chronic diseases worldwide especially after international organizations concerned with health have mounted campaigns against chronic diseases. A lot of confusion abounds especially with regards to the perceived connection between non-communicable diseases and chronic illness which is non-existed.
However, it had no effect on black teenagers. The study further showed that affluent whites were actually more susceptible especially. There were questionnaires that were filled by the participants using a sample of 384 movies in the top 100 box office hits list of 2004 to 2006.
The Romans also through their rich diversity in the ancient periods also had these practices more in their housing projects. In the major events that they developed included the large Roman Thermae, which they used as a spa. As time went by, technology and knowledge also widened their building criteria and designs.
In 2009, the P&G engaged Carlson Marketing to help out in restoring and improving a brand of infant care products/diapers known as the “Gifts to Grow” (Koenig 49). This was done while maintaining the top performance of
This concept acted as boon for the organization thereby amplifying its demand and reputation in the market among others. It also helped in improving its profitability and image in the market, within a very
In most of the continents, inhabitants have largely been infected by diseases hence experiencing incomplete mental, physical and social well-being state. In order to prevent and manage diseases, injuries and other health conditions
Another context could be a functional context in which health is defined as a being in a state in which you are able to perform certain activities. Health inequalities in the larger UK are brought about by different social
8 pages (2000 words)Assignment
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