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nu zato u tebja plodotvorno proshlo eta noch;-)

velvet_touch заработала легкую травму: отбитая «пятая точка». -190 [0/282]

Feuerrade

da holodno sejchas celovatsja, gubi poobvetratsja

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>Spain_joker

This Unit gives you an introduction to business finance. You will learn:
• how businesses use cost and revenue figures to make decisions about
producing new products
• what the main types of cost and revenue are likely to be for particular
products
• how to estimate cash flows and profit or loss
• how to calculate the break-even point of a business
• what documents are involved when businesses buy the resources they
need to produce goods or services
• what documents are involved when businesses sell goods or services
to their customers.
This Unit has links with Intermediate Unit 1: Investigating How Businesses
Work, Unit 2: How Businesses Develop, Unit 8: Preparing for Self-Employment
and Unit 10: Introduction to International Markets. It also prepares you for
Advanced Units on finance and business planning.
This Unit is assessed by an external assessment. The grade on that
assessment will be your grade for the Unit.
9.2 What you need to learn
Covering the costs of a new
product
When businesses are planning to produce a new product, they must
carefully work out the costs involved and the revenue they are likely to
make from selling the product. Businesses need to consider the following
costs:
• start-up costs, which need to be met before a business can start
selling the new product. These include paying for market research,
and buying premises, machinery and fixtures and fittings
• running costs, which need to be met so that a business can go
through the day-to-day process of producing and selling their
products. These include advertising the product, paying rent on the
premises, paying for power to run the machinery and paying for raw
materials and workers’ wages.
Businesses receive revenue from:
• selling goods
• selling services.
Business – GNVQ 6 Unit Intermediate 2006
38 hij
You will need to be able to identify:
• which costs are start-up costs and which are running costs
• which revenues come from selling goods and which come from
selling services.
You will also need to be able to recognise typical costs and revenues
involved in a range of businesses (for example in manufacturing, retailing
and service industries).
Using a cash flow forecast Businesses need to work out what money they will have coming in and
what money they will need to pay out. If they do not do this, they may
run out of money and be unable to continue producing and selling their
products.
You will need to understand how preparing and using a cash flow
forecast can help businesses to decide whether or not to produce new
goods or services. You will need to identify which are:
• inflows – sales revenue, loans from banks, grants from government
• outflows – payments for raw materials, wages, rent, telephone, new
machinery.
You will need to be able to complete a simple cash flow forecast that
shows the total inflows and outflows and the balance of money.
Calculating the break-even
point
A business activity only makes a profit when the revenue from sales is
greater than the cost of supplying the product or service. ‘Break-even’ is
the point at which revenue from sales just covers the running costs.
To work out the break-even point of a business, you will need to know:
• variable costs (for example wages of people involved in production,
cost of raw materials). These are running costs that are directly
related to how much is produced by the business
• fixed costs (for example costs of overheads such as rent, insurance,
telephone, wages and salaries of employees not involved in
production). These must be paid, however much the business
produces
• the revenue that will be received from sales of the product or service.
You will need to calculate the point at which your business activity breaks
even using a break-even chart or the formula:
selling price per unit less variable cost per unit
Break − even point = fixed costs
2006 Unit 3 – Business Finance
hij 39
Estimating the profit or loss of
a business
The level of profit or loss can be found from a break-even chart, but it
can also be calculated using a profit and loss statement. This records:
• sales
• cost of sales
• gross profit
• overheads/expenses
• net profit.
You will need to understand the format of a profit and loss statement,
and how calculations of profit or loss are made for a business activity.
You will also need to understand the benefits of using a computer to
record and calculate profit and loss statements, cash flow forecasts and
break-even charts.
Investigating the flow of
financial documents used to
make a business purchase
When a business buys or sells goods and services, a variety of financial
documents is completed in sequence. Before they produce new products,
businesses must be aware of these documents and how and when they
should be completed. The documents include:
• purchase orders
• delivery notes
• goods received notes
• invoices
• credit notes
• statements of account sent by the business
• remittance advice slips
• cheques
• receipts.
You will need to understand the purpose of each document and the part
it plays in the sequence of ordering, checking, recording and paying for
goods and services. You will need to be able to complete examples of
each accurately, and understand how important accuracy in such
documents is for businesses.
Some businesses produce documents by hand; others use computer
programs. You will need to find out about a computerised finance
system and understand the advantages and disadvantages of using a
computer spreadsheet for financial calculations and producing financial
documents or statements.

екзамены по бизнесу :(((

Tasha_Sun

ну обьясни! я может посмеюсь...

*тут был злой приват из беседы в асе с паладином, который я подло кому то скопировал*

QUIT GAME

Дырявый башмак

:ok:

СНГ по немецки звучит, как кушать Г, т. е. essen Г

вставляеть Злой*

Nameles

bestofall