Question
One of the major concerns of the management of an
enterprise relates to the impact of changes in the volume of sales on profits рдХрд╛ рд╕рд╣реА рд╣рд┐рдиреНрджреА рдЕрдиреБрд╡рд╛рдж рдЪреБрдиреЗ Read the passage carefully and answer the following questions- Besides the traditional techniques of budgetary control and standard costing, there are several other techniques of control that have been developed in modern times. Break-even analysis as a technique of control consists of the analysis of costs in relation to changes in the volume of sales and its impact on profit. It is basically concerned with determining the relationship between cost, volume of sales and profit. One of the major concerns of the management of an enterprise relates to the impact of changes in the volume of sales on profits. It is of interest to them to know the volume of sales at which costs will be fully covered and beyond which profits will be earned. For this purpose two types of costs are distinguished. Variable costs (like direct material costs, direct wages, etc.) and Fixed costs (like factory and office rent, managers’ salary, etc.). I f production and sales increase, variable cost per unit remains constant but fixed cost per unit declines.Solution
The correct answer is B
рдШреЛрдбрд╝рд╛( 1)/ рдЪрд▓рддрд╛( 2)/ рддреЗрдЬрд╝ ( 3) / рд╣реИ ( 4)
рд╡рд╛рдХреНрдп рд╕рдВрд░рдЪрдирд╛ рдХрд╛ рд╕рд╣реА я┐╜...
рдЙрд╕рдХреА ( 1) / рдкрд╕рдВрджреАрджрд╛ ( 2) / рдЦреЛ рдЧрдпреА ( 3) / рдкреБрд╕реНрддрдХ ( 4) рд╡рд╛рдХреНрдп рд╕рдВрд░рдЪрдирд╛ рдХрд╛ рд╕...
рдирд┐рдореНрдирд▓рд┐рдЦрд┐рдд┬а рд╡рд╛рдХреНрдп рдХреЛ (a ) , (b ), (c┬а ), рдФрд░┬а (d┬а ) рдореЗрдВ рд╡рд┐рднрдХреНрдд рдХрд┐рдпрд╛ рдЧрдпрд╛ рд╣реИ...
рджрд┐рдпреЗ рд╡рд╛рдХреНтАНрдпреЛрдВ рдореЗрдВ рд╕реЗ рдПрдХ рд╡рд╛рдХреНрдп рд╕рд╣реА рд╣реИрдВ, рд╕рд╣реА рд╡рд╛рдХреНрдп рдЪреБрдирд┐рдПя┐╜...
рдЕрдкрдиреЗ рд╣рд╛рде рд╕реЗ рд╕реНрд╡рдпрдВ рдХрд╛рдо рдХрд░реЛред
рдирд┐рдореНрдирд▓рд┐рдЦрд┐рдд рдореЗрдВ рд╕реЗ рдХреМрди рд╕рд╛ рд╡рд╛рдХреНрдп рд╢реБрджреНрдз рд╣реИ?
рдиреАрдЪреЗ рдХреБрдЫ рд╢рдмреНрдж рджрд┐рдП рдЧрдП рд╣реИрдВред рдкреНрд░рддреНрдпреЗрдХ рдХреА рд╡рд░реНрддрдиреА рдХреЗ рд▓рд┐рдП 4 рд╡рд┐...
рдХреГрдкрд╛ ( 1) / рдХрд░реЗрдВ ( 2) / рд╣реЗ рдкреНрд░рднреБ , (3) / рдореБрдЭ рдкрд░ ( 4) рд╡рд╛рдХреНрдп рд╕рдВрд░рдЪрдирд╛ рдХрд╛ рд╕рд╣я┐╜...
рдирд┐рдореНрди рдореЗрдВ рдХреМрди-рд╕рд╛ рд╢рдмреНрдж 'рдУрд╕' рдХрд╛ рдкрд░реНрдпрд╛рдпрд╡рд╛рдЪреА рдирд╣реАрдВ рд╣реИ?
рдирд┐рд░реНрджреЗрд╢ -┬а рд╡рд╛рдХреНрдп рдХреЗ рдЕрд╢реБрджреНрдз рднрд╛рдЧ рдХрд╛ рдЪрдпрди рдХреАрдЬрд┐рдП тАУ