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      <title>Topic 4  by Norliza Binti Darus</title>
      <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk</link>
      <description>E-Learning</description>
      <language>en-us</language>
      <pubDate>2019-11-27 05:25:01 UTC</pubDate>
      <lastBuildDate>2019-11-27 05:25:02 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>Topic 4:</title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002983</link>
         <description><![CDATA[<div>Dear students,<br>Kindly refer the following videos for your better understanding of this topic.<br>Kindly leave your comment or question by stating your name, ID &amp; group.<br>Thank you!<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002983</guid>
      </item>
      <item>
         <title>Introduction: </title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002984</link>
         <description><![CDATA[<div>What is Break even analysis?</div>]]></description>
         <enclosure url="https://youtu.be/LDEyu1TR0Rs" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002984</guid>
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      <item>
         <title></title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002985</link>
         <description><![CDATA[<div>Cost-Volume-Profit Analysis<br>Three methods of calculating BEP:<br>1. Contribution margin technique<br>2. Mathematical Equation<br>3. Graphical presentation<br><br><br><br> <br><br></div>]]></description>
         <enclosure url="https://youtu.be/1TxWhgRPq3s" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002985</guid>
      </item>
      <item>
         <title>CVP - Targeted Net Income</title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002986</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=4U60Ya5ysMU" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002986</guid>
      </item>
      <item>
         <title></title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002987</link>
         <description><![CDATA[<div>Calculation of BEP</div>]]></description>
         <enclosure url="https://www.youtube.com/watch?v=Ups8sq1vrtE" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002987</guid>
      </item>
      <item>
         <title>Margin of safety</title>
         <author>norliza_darus</author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002988</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=WMRuyiu3lTk" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002988</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002989</link>
         <description><![CDATA[<div><br><br><br>Name:    Ko Wee Sheng            ID: 1181201253            Section: DB2 5) Units Completed and Transferred Out + Equivalent Units of Ending Work In Process=Equivalent Units of Production<br><br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002989</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002990</link>
         <description><![CDATA[<div>NAME:NUR ARIEF<br>ID:1181201888<br>TOPIC-Margin Of Safety<br>1.It measures "cushion" which is a particular level of sales provides.<br>2.To get "Margin of Safety"<br>Formula:Actual(Expected) Sales(-) Break-Even Sales=Margin Of Safety<br>3.Can be expressed as sales or ratio(%) </div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002990</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002991</link>
         <description><![CDATA[<div>Name:NgYeongWang</div><div>ID:1181200977 </div><div>Group:DB4</div><div>Break-even analysis requires the calculation and inspection of the security margin of the entity based on revenue and associated costs. By analyzing the different price levels associated with various levels of demand, companies use break-even analysis to determine the level of sales required to pay the company's total fixed costs. Demand-side analysis will provide sellers with important insights into sales capabilities</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002991</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002992</link>
         <description><![CDATA[NAME: NURUNNAJAH BINTI SHEIKH SALIM ID:1181201637 (DB4)]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002992</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002993</link>
         <description><![CDATA[.]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002993</guid>
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      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002994</link>
         <description><![CDATA[<div>NAME: TAN SHIH JING ID:1181201091 Section:DB2 Break even analysis is Total variable and fixed costs are compared with sales revenue in order to determine the <strong>level of sales volume, sales value or production at which the business makes neither a profit nor a loss (the "break-even point").</strong></div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002994</guid>
      </item>
      <item>
         <title>Name:1181200913</title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002995</link>
         <description><![CDATA[<div>ID:1181200913<br>Section:DB4<br>Contribution Margin Technique<br>=Break-Even Point in Sales (Fixed Cost/Unit Contribution Margin Ratio)<br><br>Mathematical Equation<br>=Break-Even Point In Unit  (Fixed Cost/Contribution Margin Per Unit)<br>Break-Even Point In Sales (Quantity x Unit Selling Price)</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002995</guid>
      </item>
      <item>
         <title>name：lim hui qian</title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002996</link>
         <description><![CDATA[<div>id：1181200622<br>can use two matter to calculate that is contribution margin technique and math equation based on question </div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002996</guid>
      </item>
      <item>
         <title>Name：Ong Jing Ying</title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002997</link>
         <description><![CDATA[<div>ID：1181200743<br>Group：DB 5<br>Break even is based on categorising production costs between those which are "variable" (costs that change when the production output changes) and those that are "fixed" (costs not directly related to the volume of production).</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002997</guid>
      </item>
      <item>
         <title>Name:Esther sim pei hern</title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002998</link>
         <description><![CDATA[<div>Id:1181201717</div><div>SECTION:DB5</div><div>Break even is based on categorizing production cost between those which are variable(costs that change when the production output changes) and those that are fixed(cost not related to the volume of production)</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002998</guid>
      </item>
      <item>
         <title>Name：Vincent Tam Seng Long</title>
         <author></author>
         <link>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002999</link>
         <description><![CDATA[<div>Id:1181201344<br>Group:Db3 <br>Break even analysis is process of finding break even point level of activity at which total revenue equal total cost.Break even analysis also expresses either in units or in sales.</div>]]></description>
         <enclosure url="" />
         <pubDate>2019-11-27 05:25:01 UTC</pubDate>
         <guid>https://padlet.com/norliza_darus1/kdnr3ipo0jjk/wish/417002999</guid>
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