Welcome to BA 321!

 

Lesson 10 Activities

Individual Activities:

Online Quiz

Take online Lesson 10: Quiz, Chapters 17.

Discussion Forum

Discussion Forum iconGo to the Lesson 10: Coaching and Feedback discussion forum and discuss the following question:

Be sure to complete the discussion by the due date listed in the course syllabus.

Break-Even Spreadsheet

While your break-even can vary from month to month, it can be used to calculate the sales volume required to recover all the variable and fixed costs associated with producing your product or service. After your break-even point, you begin to earn profit. This tool is a great aid when trying to make strategic decisions including price levels and determining the most favorable combination of fixed and variable costs.

Download the Excel Break-Even Spreadsheet which shows the fixed and variable costs for a company as well as unit costs and expected unit sales.  Save the spreadsheet to your computer. (You can also find this spreadsheet if you click on the Activities link in the course menu and then, select the Lesson 10 Activities folder.)

Use absolute reference and modify the spreadsheet to create the appropriate formulas for cells B11, B12, and B13. 

The break even analysis depends on four specific variables:

The Break-Even calculation is the number of units that must be sold in order to produce a profit of zero (but recover all related costs).

Break Even = Fixed Cost / (Unit Price - Variable Unit Cost)

Drop Box IconWhen you've completed modifying the spreadsheet, save it again, and upload it to the Lesson 10: Individual Break-Even Spreadsheet drop box by the due date listed in the course syllabus.

Break-even points should have been covered in your Accounting course.  If you need to refresh your knowledge of break-even, there are many on-line sources like the Case Western Reserve University's Break-Even Analysis overview at http://connection.cwru.edu/mbac424/breakeven/BreakEven.html.

Team Activities:

Evaluation of Competition

Drop Box IconThe competition profiles that were assigned in Lesson 9 are due at the end of this lesson. Submit the Excel worksheets in the Lesson 10: Competition Profiles drop box by the due date listed in the course syllabus.