Supporting Management Cases 2

​Cases 2

Fill in the Blanks

The Fixed Cost of a pharmacy is IDR 9,000,000. The average profit margin is 15%. How many IDR is The BEP?

Fill in the Blanks

The profit of the hospital pharmacy department is 40% of sales. The fixed cost is 30.000.000. The average prescription p is 200.000/sheet. How many sheet of prescription is BEP?

Multiple Choice

The following is The Related statements w BEP? (Except)

• The total income from sales is equal to total expenses

• Break-Even analysis is used give answer "the maximum level of sales to achieve

• The level of sales make zero profit

• The component of BEP Formula is Variable cost, fixed cost and sales

• Variable costs depending on a company's sales

Multiple Choice

The Pharmacy has not reached yet. The pharmacist try to decrease the BEP. What should he do?

• Increase the purchase

• Increase the sales

• Increase the fixed cost

• Increase the profit margin

• Increase the equity

Multiple Choice

This following cost is the Variable cost

• Salary

• Rent

• Purchasing

• Maintenance cost

• Depreciation

Multiple Choice

The process that companies use for decision making on capital project. This following related with the capital budgeting analysis (Except)

• The decision are based on cash flows

• Cash flows analyzed based on opportunity costs

• The decisions are based on accounting concepts

• Timing of cash flows is crucial

• Financing cost are ignored

Fill in the Blanks

The Company invest IDR 300,000,000

The Cash flows in 5 years of project are

Year 1 = IDR 50,000,000

Year 2 = IDR 75,000,000

Years 3 = IDR 100,000,000

Years 4 = IDR 150,000,000

Years 5 = IDR 200,000,000

How many years is the Payback Period?

Multiple Choice

The acceptance criterion: if an investment project is zero or more.

• PBP

• Discounted PBP

• Net Profit Margin

• net Present Value

• Internal Rate Return

Multiple Choice

The acceptance criterion: The internal rate is more than the minimum rate of return on investment

• PBP

• Discounted PBP

• Net Profit Margin

• net Present Value

• Internal Rate Return

Multiple Choice

The method of capital budgeting analysis ignores the time value of money

• PBP

• Discounted PBP

• Net Profit Margin

• net Present Value

• Internal Rate Return