American Society for the Prevention of Cruelty to Animals - Essay Example

American Society for the Prevention of Cruelty to Animals The American Society for the Prevention of Cruelty to Animals (ASCPA) is an animal welfareorganization established in the year 1866, founded by Henry Bergh. Its mission is to put an end to the abuse of animals in the United States. At present, ASCPA is considered as one of the largest animal welfare organization in the world. The organization's top advocacy is the prevention of animal cruelty. It is a non-profit organization privately funded by its members and supporters worldwide.

ASPCA spreads the advocacy for animal welfare through efforts of practicing animal care, and assisting the victims of animal cruelty. In line with its mission, ASPCA conducts activities, classes, and seminars that aim to build the relationship between animals and their handlers (American Society for the Prevention of Cruelty to Animals ASPCA, 2011). The ASPCA was able to influence the government to formulate anti-cruelty laws for animals and was given the authority to impose the said law (Schroeder, 2003).

One upcoming activity offered by the organization is the "Team up for AAT," class. It will run from September 17th up to November 12th. The registration fee is $320 per person (American Society for the Prevention of Cruelty to Animals, 2011). This break even analysis is presented to have an idea on the profitability of this of activity. All the amounts reflected in the analysis are only estimation except for the actual price of registration fee which is $320. The period covered for the amount of salaries and benefits is one month.

If the enrollees of the class will reach to a hundred, the expected revenue will amount to $32,000. So that the organization will arrive at a break even point, there has to be at least 54 pet handlers who will enroll in the class. The following data is shown in the break even analysis that follows. Break Even Analysis Table 1 - Total Revenues / Fixed and Variable Cost / Break Even Point Total Revenues Revenues= Price x Quantity R= $320 x 100 R= $32, 000 -if the total number of enrollees reach to a hundred.

Break Even Point BEP= Fixed Cost / (Selling Price - Variable Costs) BEP= $ 9, 090 / (320 - $150) BEP= $9090 / 170 BEP= $53.47 The organization must at least have a total of 53-54 enrollees to break even. Fixed Costs Monthly Salary = ($203 x 30 days) $6, 090 Monthly Benefits = ($100 x 30 days) $3, 000 Total Monthly Fixed Costs $9, 090 Variable Cost Manual Printing Fee $100 Other Materials $ 50 Total Variable Cost $150 Based on the computation the total revenue for the class session is $32, 000, fixed cost is at $9,090 and the total variable cost is $150.

The results show that ASPCA is able to obtain a handsome profit out if its eight week class session. This indicates that the classes offered by the organization are gaining enough to help sustain the entire organization’s operation, since a part of the proceeds is allocated for the programs of ASCPA. References American Society for the Prevention of Cruelty to Animals. (2011). About the ASPCA. Retrieved from http://www.aspca.org/about-us/about-the-aspca.aspx Schroeder, P. M. (2003). The ASPCA.

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