CVP-АНАЛІЗ ЯК ЕФЕКТИВНИЙ ЗАСІБ ПЛАНУВАННЯ І ПРОГНОЗУВАННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

In today’s economy, for the effective operation of the enterprise,important attention should be paid to management decisions andforecasting. For management of the enterprise the detailed informationconsidering technology and the organization of this enterprise is necessary.Very relevant and most effective analysis of the ratio of costs, volume and profit, that is, break-even analysis.In this article the methods of break-even point and margin analysis areinvestigated. The main goal of the article is to study theoretical and practical recommendations that will facilitate the application of this analysis in any situation.To achieve the results the break-even point analysis and marginanalysis indicators are used in the article. The methodology used in thiseconomic study is to make accurate calculation of indicators.In the course of the study it was found that the biggest problems in theapplication of CVP-analysis method arise in the distribution of fixed costs in the conditions of multiple products. Therefore at calculation of a break-even point of kinds of production two approaches have been applied forcomparison: traditional and administrative. They differ in the methodology of allocation of fixed costs, but show significant results of break-even production of certain products. Achievement of the critical point of production was not enough to predict the activity of the enterprise. It is necessary to know the amount of possible profit, the guarantees of its receipt and the amount of revenue to cover all costs to make profit.The results showed that CVP-analysis simplifies the cost/benefit ratioand assumes that it is based on linear relationships. Such an analysis willshow how efficient a single product is and in what quantities it must beproduced in order to achieve profit. The calculation of some indicatorsshowed that costs should be reduced and which should be increased.Thus, all generalizing indicators of CVP-analysis at the enterpriselevel have the full right to exist and use, especially since none of themcontradicts the classical theory of break-even at the level of a singleproduct.В условиях современной экономики, для эффективнойдеятельности предприятия, важное внимание следует уделятьуправленческим решениям и прогнозированию.В ходе исследования было выявлено, что наибольшие проблемыпри применении метода CVP-анализа возникают при распределениипостоянных затрат в условиях выпуска нескольких продуктов. Поэтому при расчете точки безубыточности видов продукции были применены для сравнения два подхода: традиционный и управленческий. Они отличаются методологии распределения постоянных расходов, но показывают существенные результаты безубыточного производства отдельных видов продукции. Достижения критической точки производства оказалось недостаточно для прогнозирования деятельности предприятия. Необходимо узнать величину возможной прибыли, гарантии его получения и сумму выручки для покрытия всех затрат, чтобы получить при этом прибыль.В умовах сучасної економіки, для ефективної діяльності підприємства, особливу увагу слід приділяти управлінським рішенням та прогнозуванню. В ході дослідження було виявлено, що найбільші проблеми при застосуванні методу CVP-аналізу виникають під час розподілу постійних витрат в умовах випуску декількох продуктів, тому при розрахунку точки беззбитковості видів продукції було застосовано для порівняння два підходи: традиційний та управлінський. Вони відрізняються методологією розподілу постійних витрат, але показують суттєві результати беззбиткового виробництва окремих видів продукції. Досягнення критичної точки виробництва виявилось недостатньо для прогнозування діяльності підприємства. Необхідно дізнатись величину можливого прибутку, гарантії його отримання та суму виручки для покриття всіх затрат, щоб отримати при цьому прибуток

The Stratigraphy of Central and Western Butte and the Greenheugh Pediment Contact

The Greenheugh pediment at the base of Aeolis Mons (Mt. Sharp), which may truncate units in the Murray formation and is capped by a thin sandstone unit, appears to represent a major shift in climate history within Gale crater. The pediment appears to be an erosional remnant of potentially a much more extensive feature. Curiositys traverse through the southern extent of Glen Torridon (south of Vera Rubin ridge) has brought the rover in contact with several new stratigraphic units that lie beneath the pediment. These strata were visited at two outcrop-forming buttes (Central and Western butte- both remnants of the retreating pediment) south of an orbitally defined boundary marking the transition from the Fractured Clay-bearing Unit (fCU) and the fractured Intermediate Unit (fIU). Here we present preliminary interpretations of the stratigraphy within Central and Western buttes and propose the Western butte cap rocks do not match the pediment capping unit

Microscopic dynamics in liquid metals: the experimental point of view

The experimental results relevant for the understanding of the microscopic dynamics in liquid metals are reviewed, with special regards to the ones achieved in the last two decades. Inelastic Neutron Scattering played a major role since the development of neutron facilities in the sixties. The last ten years, however, saw the development of third generation radiation sources, which opened the possibility of performing Inelastic Scattering with X rays, thus disclosing previously unaccessible energy-momentum regions. The purely coherent response of X rays, moreover, combined with the mixed coherent/incoherent response typical of neutron scattering, provides enormous potentialities to disentangle aspects related to the collectivity of motion from the single particle dynamics. If the last twenty years saw major experimental developments, on the theoretical side fresh ideas came up to the side of the most traditional and established theories. Beside the raw experimental results, therefore, we review models and theoretical approaches for the description of microscopic dynamics over different length-scales, from the hydrodynamic region down to the single particle regime, walking the perilous and sometimes uncharted path of the generalized hydrodynamics extension. Approaches peculiar of conductive systems, based on the ionic plasma theory, are also considered, as well as kinetic and mode coupling theory applied to hard sphere systems, which turn out to mimic with remarkable detail the atomic dynamics of liquid metals. Finally, cutting edges issues and open problems, such as the ultimate origin of the anomalous acoustic dispersion or the relevance of transport properties of a conductive systems in ruling the ionic dynamic structure factor are discussed.Comment: 53 pages, 41 figures, to appear in "The Review of Modern Physics". Tentatively scheduled for July issu

First Steps towards Underdominant Genetic Transformation of Insect Populations

The idea of introducing genetic modifications into wild populations of insects to stop them from spreading diseases is more than 40 years old. Synthetic disease refractory genes have been successfully generated for mosquito vectors of dengue fever and human malaria. Equally important is the development of population transformation systems to drive and maintain disease refractory genes at high frequency in populations. We demonstrate an underdominant population transformation system in Drosophila melanogaster that has the property of being both spatially self-limiting and reversible to the original genetic state. Both population transformation and its reversal can be largely achieved within as few as 5 generations. The described genetic construct {Ud} is composed of two genes; (1) a UAS-RpL14.dsRNA targeting RNAi to a haploinsufficient gene RpL14 and (2) an RNAi insensitive RpL14 rescue. In this proof-of-principle system the UAS-RpL14.dsRNA knock-down gene is placed under the control of an Actin5c-GAL4 driver located on a different chromosome to the {Ud} insert. This configuration would not be effective in wild populations without incorporating the Actin5c-GAL4 driver as part of the {Ud} construct (or replacing the UAS promoter with an appropriate direct promoter). It is however anticipated that the approach that underlies this underdominant system could potentially be applied to a number of species. Figure

Density functional formalism in the canonical ensemble

Density functional theory, when applied to systems with $T\neq 0$, is based on the grand canonical extension of the Hohenberg-Kohn-Sham theorem due to Mermin (HKSM theorem). While a straightforward canonical ensemble generalization fails, work in nanopore systems could certainly benefit from such extension. We show that, if the asymptotic behaviour of the canonical distribution functions is taken into account, the HKSM theorem can be extended to the canonical ensemble. We generate $N$-modified correlation and distribution functions hierarchies and prove that, if they are employed, either a modified external field or the density profiles can be indistinctly used as independent variables. We also write down the $N$% -modified free energy functional and prove that its minimum is reached when the equilibrium values of the new hierarchy are used. This completes the extension of the HKSM theorem.Comment: revtex, to be submitted to Phys. Rev. Let

Enterprise Education Competitions: A Theoretically Flawed Intervention?

The demand for including enterprise in the education system, at all levels and for all pupils is now a global phenomenon. Within this context, the use of competitions and competitive learning activities is presented as a popular and effective vehicle for learning. The purpose of this chapter is to illustrate how a realist method of enquiry – which utilises theory as the unit of analysis – can shed new light on the assumed and unintended outcomes of enterprise education competitions. The case developed here is that there are inherent flaws in assuming that competitions will ‘work’ in the ways set out in policy and guidance. Some of the most prevalent stated outcomes – that competitions will motivate and reward young people, that they will enable the development of entrepreneurial skills, and that learners will be inspired by their peers – are challenged by theory from psychology and education. The issue at stake is that the expansion of enterprise education policy into primary and secondary education increases the likelihood that more learners will be sheep dipped in competitions, and competitive activities, without a clear recognition of the potential unintended effects. In this chapter, we employ a realist-informed approach to critically evaluate the theoretical basis that underpins the use of competitions and competitive learning activities in school-based enterprise education. We believe that our findings and subsequent recommendations will provide those who promote and practice the use of competitions with a richer, more sophisticated picture of the potential flaws within such activities.Peer reviewedFinal Published versio

All electron and pseudopotential study of the spin polarization of the V (001) surface: LDA versus GGA

The spin-polarization at the V(001) surface has been studied by using different local (LSDA) and semilocal (GGA) approximations to the exchange-correlation potential of DFT within two ab initio methods: the all-electron TB-LMTO-ASA and the pseudopotential LCAO code SIESTA (Spanish Initiative for Electronic Simulations with Thousands of Atoms). A comparative analysis is performed first for the bulk and then for a N-layer V(001) film (7 < N < 15). The LSDA approximation leads to a non magnetic V(001) surface with both theoretical models in agreement (disagreement) with magneto-optical Kerr (electron-capture spectroscopy) experiments. The GGA within the pseudopotential method needs thicker slabs than the LSDA to yield zero moment at the central layer, giving a high surface magnetization (1.70 Bohr magnetons), in contrast with the non magnetic solution obtained by means of the all-electron code.Comment: 12 pages, 1 figure. Latex gzipped tar fil

Candida albicans repetitive elements display epigenetic diversity and plasticity

Transcriptionally silent heterochromatin is associated with repetitive DNA. It is poorly understood whether and how heterochromatin differs between different organisms and whether its structure can be remodelled in response to environmental signals. Here, we address this question by analysing the chromatin state associated with DNA repeats in the human fungal pathogen Candida albicans. Our analyses indicate that, contrary to model systems, each type of repetitive element is assembled into a distinct chromatin state. Classical Sir2-dependent hypoacetylated and hypomethylated chromatin is associated with the rDNA locus while telomeric regions are assembled into a weak heterochromatin that is only mildly hypoacetylated and hypomethylated. Major Repeat Sequences, a class of tandem repeats, are assembled into an intermediate chromatin state bearing features of both euchromatin and heterochromatin. Marker gene silencing assays and genome-wide RNA sequencing reveals that C. albicans heterochromatin represses expression of repeat-associated coding and non-coding RNAs. We find that telomeric heterochromatin is dynamic and remodelled upon an environmental change. Weak heterochromatin is associated with telomeres at 30?°C, while robust heterochromatin is assembled over these regions at 39?°C, a temperature mimicking moderate fever in the host. Thus in C. albicans, differential chromatin states controls gene expression and epigenetic plasticity is linked to adaptation

The Impact of Chicago's Small High School Initiative

This project examines the effects of the introduction of new small high schools on student performance in the Chicago Public School (CPS) district. Specifically, we investigate whether students attending small high schools have better graduation/enrollment rates and achievement than similar students who attend regular CPS high schools. We show that students who choose to attend a small school are more disadvantaged on average, including having prior test scores that are about 0.2 standard deviations lower than their elementary school classmates. To address the selection problem, we use an instrumental variables strategy and compare students who live in the same neighborhoods but differ in their residential proximity to a small school. In this approach, one student is more likely to sign up for a small school than another statistically identical student because the small school is located closer to the student's house and therefore the "cost" of attending the school is lower. The distance-to-small-school variable has strong predictive power to identify who attends a small school. We find that small schools students are substantially more likely to persist in school and eventually graduate. Nonetheless, there is no positive impact on student achievement as measured by test scores