Showing posts with label DAIBB. Show all posts
Showing posts with label DAIBB. Show all posts
DAIBB MA Math Solution regarding BEP, Fixed Cost, Variable Cost CM ratio
Solution regarding BEP, Fixed Cost, Variable Cost CM ratio
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Ans 1. We Know, CM Ratio =
CM/Selling Price tk p/u CM Ratio = (Selling Price –
VC)/Selling Price => 0.3 = (40 – VC)/40 => 12 = 40 – VC => So, VC = 40 – 12 = 28 tk p/u Ans 2. BEP in unit
= Total FC / (Selling Price – Variable Cost)
= 180000 / (40-28) = 180000 / 12 = 15000 units Ans 3. So, BEP in
tk = BEP in unit X Price p/u = 15000 X 40 = 600000 tk |
Given, CM Ratio =
30% or 0.3 Fixed Cost =
180000 Tk Selling
Price per unit = 40 Tk (FC per Unit)
Required 1.
Variable Cost 2.
BEP in Unit 3.
Bep in Tk |
DAIBB, MA, Break-Even Point
What Is the
Break-Even Point?
The break-even point is the point where a company’s revenues
equals its costs. The calculation for the break-even point can be done one of
two ways; one is to determine the amount of units that need to be sold, or the
second is the amount of sales that need to happen.
The break-even point allows a company to know when it, or one of
its products, will start to be profitable. If a business’s revenue is below the
break-even point, then the company is operating at a loss. If it’s above, then
it’s operating at a profit.
DAIBB, MA, Cost of Goods Manufactured/SOLD Schedule and Income Statement
Cost of
Goods Manufactured/SOLD Schedule
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XYZ
COMPANY Statement
of Cost of Goods Manufactured for
the year ended |
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Detail |
Tk |
Tk |
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Beginning raw materials inventory add
Cost of raw materials purchased less
Ending raw material inventory balance = Raw
materials used add Direct labor cost add
Manufacturing overhead = Total manufacturing cost add opening work-in-process inventory less
ending work-in-process inventory = Cost of goods manufactured
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DAIBB, MANGEMENT ACCOUNTING PREVIOUS QUESTION PAPERS
DAIBB, MANGEMENT ACCOUNTING PREVIOUS QUESTION PAPERS
LENDING OPERATIONS AND RISK MANAGMENT (LRM) READING MATERIALS, DAIBB
LENDING OPERATIONS AND RISK MANAGEMENT (LRM)
READING MATERIALS
BANKING DIPLOMA
LRM, DAIBB
Hello fellow Bankers, I assume you are participating on the DAIBB examination. As for you are looking for some reading materials.
I hereby created a Google Drive Folder for you having collected all the reading materials I happen to have managed over the years. So fellas, dig in and find what you want...! Just click the link below...
MANAGEMENT OF FINANCIAL INSTITUTIONS, READING MATERIALS, MFI, DAIBB
MANAGEMENT OF FINANCIAL INSTITUTIONS
READING MATERIALS
MFI, DAIBB
Hello fellow Bankers. I assume you are participating on the Management of Financial Institutes (MFI), DAIBB examination. As for you are looking for some reading materials.
I hereby created a Google Drive Folder for you having collected all the reading materials I happen to have managed over the years. So fellas, dig in and find what you want... Just click the link below...
MANAGEMENT OF FINANCIAL INSTITUTIONS (MFI) READING MATERIALS
ব্যাংকিং ডিপ্লোমা পার্ট ২ এর স্টাডি ম্যাটেরিয়ালস।
চেষ্টা করেছি আপনাদের জন্য রিডিং ম্যাটেরিয়ালস সংগ্রহ করে এক জায়গায় করবার, যাতে এক জায়গা থেকেই সবগুলো নোটস সংগ্রহ করা যায়। আপনাদের সহযোগিতায় ভবিষ্যতে এই সংগ্রহশালা আরো সমৃদ্ধ হবে।
COMMERCIAL BANK AND ITS FUNCTIONS [DAIBB, MANAGEMENT OF FINANCIAL INSTITUTIONS]
What is commercial bank and what are the functions of a commercial bank?
As per Negotiable Instrument Act 1881 and Bank Company Act 1991,
“Banker means the accepting, for the purpose of lending or investment, of deposit of money from the public, repayable on demand or otherwise and withdrawable by cheque, draft, and order or otherwise”.
A commercial bank is a type of financial institution and intermediary. It is a bank that lends money and provides transactional, savings and money market accounts and that accepts time deposits.
Prof. Rozer,
“the bank which deals with money and money’s worth with a view to earning profit is known as commercial bank”
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What Is the Break-Even Point? The break-even point is the point where a company’s revenues equals its costs. The calculation for the bre...
