The variable cost, change in proportion to changes in the level of production, in this case, raw materials vary depending on the volume that is produced. The importance of the verification of the balance point is defined as the point of equilibrium, the level at which sales volume is equal to the total costs, better define the point at which the benefit is equal to zero. For managers, it is essential to design the production level that generate the necessary income sufficient to cover total costs, than the sales volume necessary to obtain certain benefits, and that the profit expected for a given level of sales and any change in costs (fixed and variable), the sale price or the amount will affect earnings. Understanding of the behavior of costs provides the analysis to determine the level of operations could maximize the benefits. The analysis of the break-even point is based on the breakdown of costs (fixed and) variables), and follows the cost equation written as: CT = CF + CV where: TC = CF total cost = fixed costs CV = variable cost income = P Q where: P = price / unit Q = cantidadBeneficio = R CT where: R = revenue CT = total cost, benefit y: = contribution margin total fixed cost (P V) difference between the price and the variable cost per unit is defined as a unit of marginal contribution. This is the amount that each unit produced and sold helps cover fixed costs and benefits. The earnings equation is as follows: benefit = contribution margin x units of unitary production costs fixed to determine the point of balance in units (Q), keep in mind the benefit is equal to zero: Q = CF / (PV-CV) CF = point of balance in units / unit contribution margin analysis of the break-even point can be used when it is necessary to determine the level of production required to meet the expectation of a default benefitan objective of benefits (LM).
The Letramento consists of to make social use of the reading and the writing and, this occurs when the child since early explores and lives deeply practical of reading and writing. Ahead of this, it fits to the professor to make possible this contact of the pupil with literature guiding? on as to make use of this written material. according to RCN, organizing the physical space of attractive and aconchegante form, with cushions, adjusted illumination, books of diverse sorts, different authors, magazines, histories in quadrinhos, periodicals, works of other children etc, being that the children must have free access to this space. In relation to the organization of the environment for Perrotti reading apud Maricato (2005, P.
26), defends that in contrast to a library for adults (silence and immobility), in the infantile library the children can circulate, speak and interact with the adult will help who it to find the way for the reading. A space in which the child has that to be quiet seated in the chair and without if relating with books she finishes professor of the USP in accordance with associating the reading to obligation and not to a pleasant act. Still in accordance with the author the respect for the interest of the small reader allows the association of the reading to the choice and to the infantile prazer.3.DesenvolvimentoLeitura and LetramentoO subject that we argue happens of our reflections, readings, studies, that had had as starting point the experience when developing an initiation work the reading with children in the alfabetizao process. At these moments, us we provided initially to the book manipulation on the part of the pupils: the children caught the book and they did not know to turn the pages conventionally and soon they caught another one, were not concentrated for much time in one same book. Ahead this fact we called attention of them for the visual details of the book.
Ferry left to freedom in 1946 and Ferdinand in 1947 patients with weary old man. By this time, the Volkswagen Beetle vengeance replicated it. Son enthusiastically took up the revival of family offices. First, the project was finalized before the war 60E10, which became the first car brand Porsche known as the Porsche 356. In 1948 he was the most important event without which today would be well-known firms may not be there: Ferry Porsche and Volkswagen manager Heinz Nordhoff, concluded contract under which the company Porsche has received five marks on each issued Beetle. Ferry Porsche undertook to advise the German company. After signing the contract the company again returned to Stuttgart.
As shown History Ferry not lost – Zhukov was released almost twenty million. The first company did not come out lumpy pancake – 356-I model was produced until 1965 and served as a basis for a model of Carrera. It has long been considered the most prestigious sports car in the world. With the pedestal it has shifted the other star – the Porsche 911. Several models with a 9-m index with varying degrees of success dispersed around the world and by 1996 had sold one million vehicles, including the relatively Bokster inexpensive. However, the sky over the descendants of Ferdinand Porsche was not always rosy – in 1993, has sold only 13,000 copies, and the company had almost gone bankrupt. In the XXI Century company Porsche came very confident, but rather flew on the wings Carrera GT. Ten-cylinder engine alloy accelerates faster than the four to hundreds of seconds, and up to 200 km / h – for ten seconds.
An important achievement was the development of a new direction for Porsche – Production Cayenne SUV, surpassing the famous competition. And in 2009, expected expansion of Porsche in the class and luxury cars superkomfortnyh grand touring sedan in the form of Pan. Russian motives One of the keys to success and economic survival of the company Porsche has always been an engineering activity. Its solutions have always been considered the benchmark. In some years, revenue from development to automakers exceeded revenues from the sale of vehicles. Venerated master of Porsche and the Soviet automobile industry. In the early 1980s precisely because he created one of the best Soviet cars – VAZ-2108. Germans participated in the development and fine-tuning of many components and assemblies vehicle, including engine, suspension and design. However, the most famous brand name has become part of the handle on the door of Eight – adapted from her Porsche 924. Was noted in Germany and a dozen fine-tuning the aerodynamics, which involved and German engineers. Modern Russia is attracting a company Porsche is not a country in need of engineering services, as well as one of the fastest growing markets for automobiles. In the 2006/2007 financial year, the company has transferred Russian customers in 1900 cars, nearly doubling sales from last year. Dealer Network consists of 16 companies in the near future to expand to 24 centers Porsche. …
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