Abstract
A computation of the break even point for a selected product of EMC Corporation.

From the Paper
"EMC Corporation is a provider of IT infrastructure products. It is particularly strong in the area of network storage systems and primarily works with large clients with extensive networks. Its flagship product is Symmetrix, a network storage array system. While the company has basic products, most of its sales and revenues result from custom configurations and combinations of its standard hardware and software products. There is also an extensive consulting element in..."

Tags:Break Even cost, unit price variable cost, fixed cost, contribution

Abstract
The paper shows that the success of hotel's food service component depends in large part on effectively controlling costs, establishing timely budgets, and pricing goods as accurately as possible. It explains how, when properly managed, food service can be a major profit center for hotels today. In conclusion the paper shows that hotels that feature quality food service are well positioned today to reap the benefits of an American public that is increasingly seeking alternatives to fast-food establishments.

Table of Contents:
Overview of Basic Hotel Management Food and Beverage Cost Control Techniques
Organization
Profit Planning
Sales and Break-Even Analyses
Menu Pricing
Food Purchasing
Storeroom Control
Food Production
Beverage and Bar Control Laws
Food Service
Conclusion

From the Paper
"Organization. In virtually every type of organization, responsibility and accountability are inextricably related. According to Loren E. Newland (1997), "This concept is no less true in the lodging industry. For example, the food and beverage manager is responsible for ensuring that quality meals are served to guests. If guests are satisfied, the food and beverage manager receives the credit. If the guests express dissatisfaction with their dining experience, the same manager is subject to criticism" (45)."

Tags:budget, restaurant, alcohol

Abstract
This paper examines the 'broken windows' theory of the causes of crime. The paper explains that 'broken windows' criminology theory maintains that a lack of respect for the physical environment and the law leads to even more socially disruptive criminal activity. The paper points out that the 'broken windows' theory was one of the most highly publicized components of the law-and-order New York City Mayor Rudolph Giuliani's attempt to wage war on crime during the 1990s. The paper then looks at how the theory attempts to attribute the causes of neighborhood decay to ignoring the "little problems" like graffiti, litter, shattered glass, which "creates a sense of irreversible decline" that leads law-abiding residents to abandon their residences and non-criminal prospective residents to stay away from apparently decaying communities.

From the Paper
"However, the presence of committed activists and the joint efforts between the communities and law enforcement may have been one of the causes of the decline in crime, not the more rigorous policing of minor offenses in and of itself. The drop in crime in New York City has a complex array of causes, economic and demographic, as well as sociological and political, and the 'broken windows' enforcement policies may not be the cause of the drop."

Tags:crime, law, enforcement, community

Abstract
This paper discusses the importance of break-even analysis in budgeting and management decision making processes.

Abstract
This paper explains that, whereas marriage used to be an institution, which helped individuals gather and maintain wealth and eventually give some of it to the government, divorce is the great disperser of wealth because two households now must be supported thus stimulating the economy. The author points out that, if both partners work, they pay more proportionally because of the marriage tax; however, if the tax payer is a single head of household, the tax rate is significantly lower than for a married individual filing a separate income tax return; single head of household parents, who fall below a certain income level, are given special tax breaks called tax incentives to help pay for childcare. This paper relates that some states, like Louisiana, have actually changed their laws so that there are two types of marriage contract: The "Death Do Us Part" marriage, which requires extensive legal maneuvering to dissolve, or the "Until We Get Tired of Each Other" marriage, which makes marriage easier dissolve. Several long quotes.

From the Paper
"There have been studies that divorced fathers buy their children more toys and take them to more places of amusements than married fathers. Divorced fathers also need a social life, so they buy newer clothing and go to events where they can meet available divorced or single women. Divorced women also tend to over indulge their children, because they always feel guilty about leaving their children with the baby sitter. Divorced women with access to childcare also date. They buy new clothes and spend money on health clubs and dieting that they not do if they were happily married. All of this buying is good for the economy. The State governments get more sales tax money, the Gross National Product keeps raising and this keeps the Federal Government happy as well."

Tags:dowry, marriage-tax, no-fault, capitalists, lawyers

Abstract
This paper analyzes and examines the direction a business owner must take regarding the future of her company, specifically whether she should expand the business, sell it or maintain status quo. First, the paper briefly describes the company and the various options the owner has regarding its future. Then, the paper addresses the variables that would impact her decision, both those that are quantifiable and those that are subjective. Next, the paper considers the possibilities for the company if a new product is introduced. This includes an evaluation of the various pricing strategies that could be used with its introduction and other costing issues. The paper concludes by exploring the concept of break-even analysis in relation to the choices being faced, which are illustrated with a chart.

Outline:

1. Executive Summary
2. Net Present Value
3. Non-Financial Factors
4. Alternative Pricing Strategies for the 3-in-1 Lawnmower
5. Recommended Pricing Strategy
6. Absorption and Marginal Costing
7. The New Costing Schedule
8. Appropriateness of Relevant Costs
9. Importance of Break-Even Analysis
10. Limitations of the Break-Even Analysis

From the Paper
"Moving on to the next step, the launching of the new 3-in-1 Lawnmower has to consider numerous costs incurred in its manufacturing and distribution. While the initial once-off costing schedule is relevant and generally comprehensive, some changes have been made to the sums presented. The changes were made in accordance with new estimations and other scenarios which differed from the ones existent at the time the first schedule was developed. In addition to these modifications, three new categories of relevant costs were included - testing and correction costs, in the amount of R20,000; marketing expenses in the amount of R50,000 and costs with the bank loans in the amount of R236,000. Despite the relevance of this costing structure to the overall business process, it is advisable for Mrs. Dibsa to focus on other aspects as well when setting the price for her product. This is generally given by the fact that relevant costs are a beneficial approach to setting price in the short term, whereas on the long term, they might prove less effective."

Tags:net present value, break-even analysis, costs, pricing strategies

Abstract
This paper gives a case study for Schwinn bikes that addresses several issues, such as the strengths and weaknesses of Schwinn and the opportunities and threats that face the company. Additionally, the paper evaluates Schwinn's strategy of selling bikes for prices from $100 to $2,500, and Zell/Chilmark's decision to invest $50 million in Schwinn. The paper further calculates the break even point and the payback period.

From the Paper
"Two strengths of Schwinn are its name recognition and its brand loyalty. Another strength is that Schwinn currently has a percent market share in the United States. This percent market share can be used to generate additional sales in the billion retail bike market in contrast to a start up company that would have to start at the beginning in developing brand recognition and demand. Another strength of this company involves the decades of experience that Schwinn has in marketing and manufacturing which among other things has..."

Tags:evaluate, case study, schwinn bikes, market share, break even, profitability, business strategy

Abstract
This paper explains that the business plan presented is for a martial arts school, North American Freestyle Kenpo Karate, in which the curriculum is organized as an organic whole emphasizing not only the individual students but also their environments. The entire curriculum is built upon every new step in the learning process, the author emphasizes. The paper delineates areas of product development, marketing, operations, management, financial prospectus and potential risks.

Table of Contents:
Business Description
Physical Description
Curriculum Description
Component Description
Description of Leadership Program
Description of Free Classes
Description of Tuition
Marketing
Alternative Advertising
Signage
Fliers and Business Cards
Free Class Cards
Yellow Page Ad
Viable Competition
Additional Competition
Recent School Closures
How NAFKK Compares
NAFKK Distinct Marketing Strategy
NAFKK Marketing Plan
Student Referral Program
Operations
NAFKK Foundations
Introductory Program
Trail Training Program
Black Belt Training Program
Black Belt Examination
Systems Innovations Program
Management
Staffing and Personnel
Liability Insurance
Business Structure (LLC)
Board of Directors and Innovations Program Congress
Financial Prospectus
Financial Introduction
Start-Up Costs
Monthly Expenses
Balance Sheet
Break Even Analysis
Income Statement
Potential Risks
Description of Risks
Location Risks
Financial Risks
Liability Risks

From the Paper
"Successful Introductory Program graduates are qualified to enroll into our Trial Training Program. This is considered Phase II in our curriculum and consists of the basic and intermediate levels of training in Freestyle Kenpo Karate. Once enrolled in this program, students are entitled to 96 group lessons (2 per week) and 12 private lessons (1 per month). This program lasts 12 consecutive months and is the core foundation for all advanced training in our curriculum. Students enrolled in Phase II are training under a trial program that provides both the student and our organization time to better evaluate each other."

Tags:curriculum leadership competition staffing, break even analysis

Abstract
This paper explores the research question: What strategies are needed to assure Garudafood can launch a profitable product into the Chinese marketplace? The author reports that the research design method for this study is in the form of a case study of Garudafood, utilizing a structured interview with the Garudafood marketing manager and a survey of the company's target market. The paper relates that the research concludes that the best channel for the Garudafood products from Indonesia is the indirect channel: importer to retailer to end-consumer. The paper includes pictures, tables, diagrams and surveys.

Table of Contents:
Introduction
Background - Snacks Industry in China
Overview of the Problem
Research Question
Research Objectives
Benefits of the Study
Scope of the Study
Definitions of Terms to be Used in the Study
Problem Context
Industry/Organizational Perspective/Implications
Overview of Garudafood and its Products
Economic Conditions in China
Advantages and Disadvantages of Investing in China
Provide Tools to Invest in China
Food and Snacks Industries Background
Pros and Cons of Investing in China
Legal Issues or Aspects
Target Audience
Industry Analysis: SWOT Analysis
Marketing Methods
Advertising and Promotion
Opportunities
Snack Characteristics
Review Of Literature
Research Design/Methods
Research Design
The Degree of Research Question Crystallization: Formal Study
Method of Data Collection: Secondary Data
Research Effects of Variables: Ex Post Facto
Purpose of the Study: Descriptive
Time Dimension: Cross-Sectional
Topical Scope: Case Study
Research Environment: Field Setting
Data Collection Methods
Limitations Of Research
Data Analysis And Presentation
Data Presentation
Answers to the Survey Questions
Business Environment in China and Market Opportunities
Benefits and Costs of Investing in China
Summary of the Surveys And Evaluation of the Overall Outcome
Data Analysis
Outcome from the Surveys
Revenue Projections
Break-Even Analysis
Balance Sheet
Balance Sheet
Summary, Conclusions & Recommendations
Summary
The Four Ps
Product
Price
Place (Distribution)
Promotion
Product Positioning
Financial Analysis
Competitive Analysis
Marketing Plan
Conclusions
Implementation Plan/Action Plan
Recommendations
Appendix: Target Market Survey, Supermarket Manager Survey, Garudafood Marketing Manager Interview

From the Paper
"The price is also very important, because some countries will pay much more for certain things than other countries will. It is important, therefore, to ensure that a country wants what is going to be sold and that it matters enough to it that it will pay a realistic price for the items. In other words, if the product is brought to a new country and marketed well but the price is too high for what the people in that country will pay, the product will not sell.This will happen regardless of how good the product is or how well the marketing is done, and has little to do with whether customers are satisfied with a product."

Tags:swat, strategy, superstores, machines, break-even

Abstract
This paper presents the marketing plan for a new jazz club, known as Revitalize Nightclub, which plans to open soon. The plan explains who the target market of the club will be and why it has the potential to succeed. Additionally, it gives information about the owner and her background. Part of the marketing plan is a SWOT analysis, which focuses on how the club can succeed and an awareness of competition and other threats. It also discusses the chosen location for the club. The paper also includes a sales-forecast chart that gives projections. There is also a chart for returns on investment (ROI). The paper concludes with a break even analysis and confidently states that the club should exceed the break-even point and produce a profit.


Outline:

Company Description
SWOT Analysis
Target Market
Competitive Analysis
Break-Even Analysis

From the Paper
"The focus of the company will be on consumers between the ages of 35 to 64, well educated, middle to upper class and like Jazz music. The Nightclub will be tastefully decorated and cater to the more upscale consumer who wants quality entertainment in a relaxing atmosphere. The needs of our target market have not been met by the businesses in the area because none of them offer nightly Jazz entertainment. Revitalize will provide a place for the 35 year old and up crowd to go to relax and unwind with easy listening music and an inviting atmosphere. Revitalize will offer a variety of popular Jazz music in an inviting atmosphere that makes the consumer want to come back for the experience again and again. We will strive to create a sense of belonging within our clients who frequently visit the club and work to achieve a positive reputation within the community. We predict by forming strong relationships with the community and with our clients we will be able to sustain a competitive advantage over other night clubs in the area."

Tags:upscale consumers, jazz, relationships, competitive advantage, SWOT analysis