Online - Uwin.ac - Id: Bachelor in Economics (S.E) : Manajemen

Course : Conversation (1603CON04)
online.uwin.ac.id
Bachelor in Economics (S.E): Manajemen
UWIN eLearning Program
Session Topic: Money

Course: Conversation
By Diki Saputra, S.S, M.Pd
Content
Part 1
Sale
Part 2
Profitability
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S.3
Part1: Sale
Sale: Definition
Sale describes,
What a business sells &
the money it receives for it
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S.5
Sale: Vocabulary
Watch the video &

Take note
1. Money received from sales.

2. Sales aimed for a particular
period.
3. The number of things sold.
4. Increase in sales.
5. Statistics showing the amount
sold.
6. Sales predicted in a
particular period.
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S.6
Sale: On Sale
Watch the video &

Take note
a. Be available to buy
b. A company department
c. A period when a lot of shops
are having a sale
d. Sell something
e. The number of things sold
f. A period when,
a shop is charging less
than
usual for goods.
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S.7
Sale: Exercise
Match these statements below with each use of the words sale (a-f)
1. I didnt pay,
the full price for these shoes.
I bought them in the sale.
4. People queued all night for,

the beginning of the January
sales.
2. I mean the Christine,

who works in Sales,
not the one in accounts.
5. The model will go on sale,

in the UK from next March.
3. Nothing is more satisfying,

to salespeople than
making a sale.
6. Volkswagens sales rose,

to 1,058,000 cars from
996,000 a year earlier
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S.8
Sale: Cost
Watch the video &

Take note
...................................................
...................................................
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S.9
Cost: Vocabulary
a. Direct costs are directly related providing the product (e.g. Salaries).
b. Fixed costs do not change when production goes up or down (e.g.
Rent, heating, etc).
c. Variable costs change when production goes up & down (e.g.
Materials).
d. Cost of goods sold (COGS): the variable costs in making particular
goods (e.g. Materials & salaries).
e. Indirect costs/overhead costs/overhead are not directly related to
production (e.g. Administration).
Costing is
f. The activity of calculating costs.
g. Amounts calculated for particular things.
Some costs, especially indirect ones, are also called expenses
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S.10
Part2: Profitability
Profitability: Product
No Product
Cost
Sale price
per unit (Euros)
Result
10
12
We make a profit: the product is

profitable or profit-making
15
15
We break even: we reach break-even

point
12
We make a loss:
The product is loss-making, but we use
Product C as a loss leader to attract
people to the store, as we know they
will then also buy profitable products
22
Product D is very profitable &

we sell a lot of it. Its one of our moneyspinners or cash cows,
products that have very good profitability
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S.12
Profitability: Vocabulary
Profitability
1.
2.
3.
4.
5.
Make a profit
Profitable
Break even
Break-even
Money spinners or cash
cows
Unprofitability
1.
2.
3.
4.
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Make a loss
Unprofitable
Loss-making
Loss leader
S.13
Profitability: Exercise 1
Look at this information below & answer the questions

No
Unit Productions Cost
Overheads per unit
Selling price
Number of units
sold per years
(korunas)
Chairs
360
40
500
50.000
Stools
180
20
195
70.000
Armchairs
700
70
800
20.000
Coffee tables
550
50
600
30.000
Dining tables
2500
300
3000
15.000
Which
1. Products make a profit ?
2. Product has the highest profitability as a percentage of its selling price ?
3. Loses money ?
4. Just breaks even ?
5. Is the biggest money-spinner or cash cow, in terms of overall profit ?
6. Product may be lost leader, to encourage furniture stores to buy stores,
profitable product ?
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S.14
Profitability: Attention !
Watch the video &

Take note
1
0.8
0.6
0.4
0.2
0
Budget
Actual
expenditure
Nordsee went over budget

&
overspent by 200,000
euros
VACLAV
1
0.8
0.6
0.4
0.2
0
Budget
Actual
expenditure
Vaclav underspent by
50,000 euros.
He was under budget.
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1.2
Euros (in millions)
NORDSEE
1.2
Euros (in millions)
Euros (in millions)
1.2
ADVERTISING
EXPENDITURE
0.8
0.6
0.4
0.2
0
Vaclav'c spend Nordsee's spend
On advertising, Vaclavs
spend was only 200,000
euros,
while Nordsees advertising
spend was 700,000.
S.15
Profitability: Vocabulary
Watch the video &

Take note
a. To spend too much money

b. To plan to spend an amount of
money for particular purpose
c. The act of spending or using money
d. The money that is available to a
person or an organization
e. To not spend enough money on
something
f. To give money to pay for goods,
services.
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S.16
Work Group
Students have to make a portfolio.
A portfolio is about the description & explanation of
a particular budget problem whether the underspent
budget or overspent budget is.
Students
1. Might use the words from budget vocabulary list.
2. Also attach the picture of the budget diagram.
3. Are allowed browsing from the internet,
for the picture otherwise the explanation
should be on students own words.
We appreciate for the originality.
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S.17
Profitability: Get To Know
Get to Know
Watch the video &

Take note
Economies of
scale
As a company grows &

production units increase,
a company will have a better chance to
decrease its costs.
Learning curve/
Experience curve
As it produces more,
it learns how to do things more &
more quickly & efficiently
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S.18
Match Column A with Column B

No
Column A
There are economies of
1
scale in hospital service,
Some universities put more
2
students into classes,
The learning curve is very
3
steep,
No
a
b
c
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Column B
So cutting unit costs.
But we are learning from
our mistakes.
However, they only apply
up to about 100-200 beds.
S.19
Course : Conversation (1603CON04)
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Course : Conversation (1603CON04)

UWIN eLearning Program

Session Topic: Money

Watch the video &

1. Money received from sales.

Watch the video &

4. People queued all night for,

2. I mean the Christine,

5. The model will go on sale,

3. Nothing is more satisfying,

6. Volkswagens sales rose,

Watch the video &

We make a profit: the product is

We break even: we reach break-even

Product D is very profitable &

Look at this information below & answer the questions

Unit Productions Cost

Overheads per unit

Watch the video &

Nordsee went over budget

Euros (in millions)

Euros (in millions)

Euros (in millions)

Watch the video &

a. To spend too much money

Profitability: Get To Know

Watch the video &

As a company grows &

Match Column A with Column B

Course : Conversation (1603CON04)

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