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By: Tim Berry
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The break-even analysis lets you determine what you need to sell, monthly or
annually, to cover your costs of doing business—your break-even point.
The break-even analysis table calculates a break-even point based on fixed costs,
variable costs per unit of sales, and revenue per unit of sales.
It is frequently mistaken for the payback period, the time it takes to recover an
investment. There are variations on break even that make some people think we have it
wrong. The one we do use is the most common, the most universally accepted, but not
the only one possible.
It depends on the concept of fixed costs, a hard idea to swallow. Technically, a break-
even analysis defines fixed costs as those costs that would continue even if you went
broke. Instead, you may want to use your regular running fixed costs, including payroll
and normal expenses. This will give you a better insight on financial realities. We call
that “burn rate” these post-Internet days.
It depends on averaging your per-unit variable cost and per-unit revenue over the whole
business.
Over the past few years, the break-even analysis has fallen out of favor with financial
analysts. It is okay when done right, can be useful, but not for all businesses and not
for all situations. And, to add to the confusion, the term “break-even” is often used to
refer to “payback” or “payback period.” And there are several ways to do the
analysis. But what is shown here is the most common.
This is the price that you receive per unit of sales. Take into account sales discounts
and special offers. Get this number from your sales forecast.
For non-unit based businesses, make the per-unit revenue one dollar and enter your
costs as a percent of a dollar. The most common questions about this input relate to
averaging many different products into a single estimate.
The analysis requires a single number, and if you build your sales forecast first, then
you will have this number. You are not alone in this, the vast majority of businesses
sell more than one item, and have to average for their break-even analysis.
This is the incremental cost, or variable cost, of each unit of sales. If you buy goods
for resale, this is what you paid, on average, for the goods you sell. If you sell a
service, this is what it costs you, per dollar of revenue or unit of service delivered, to
deliver that service.
If you are using a units-based sales forecast table (for manufacturing and mixed
business types), you can project unit costs from the sales forecast table. If you are
using the basic sales forecast table for retail, service and distribution businesses, use a
percentage estimate, e.g., a retail store running a 50 percent margin would have a per-
unit cost of .5, and a per-unit revenue of 1.
Technically, a break-even analysis defines fixed costs as costs that would continue
even if you went broke. Instead, we recommend that you use your regular running
fixed costs, including payroll and normal expenses (total monthly operating
expenses). This will give you a better insight on financial realities.
If averaging and estimating is difficult, use your profit and loss table to calculate a
working fixed cost estimate—it will be a rough estimate, but it will provide a useful
input for a conservative break-even analysis.
Illustration 2 shows a break-even chart. As sales increase, the profit line passes
through the zero or break-even line at the break-even point.
The break-even analysis depends on assumptions made for average per-unit revenue,
average per-unit cost, and fixed costs. These are rarely exact. We recommend that you
do the break-even table twice; first, with educated guesses for assumptions, as part of
the initial assessment, and later on, using your detailed sales forecast and profit and
loss numbers. Both are valid uses.
Gross profit is the profit he makes after subtracting the costs of the
item that he is selling, excluding general expenses of running the
business. So, in Sam’s case, the direct cost is the $10 he pays per
umbrella to the manufacturer. The indirect costs or overhead costs
would be the costs of running the store. So, his direct cost of buying
the umbrella will fluctuate based on how many umbrellas he sells,
whereas his indirect costs will remain fixed. The costs of buying
umbrellas are variable costs.
Sam is the only employee and pays himself no salary. Sam figures he
doesn’t need to advertise because his retail hut is located across the
street from a busy beach. Sam’s only expense is his rent of $2,000
per month, which also includes the electricity to power the one light
bulb in his hut. Sam only takes cash for sales.
Sam determines his break-even cost by starting with his fixed cost of
$2,000 per month. Then he divides that by the gross profit of $10 that
he makes on the sale of each umbrella. So, his break-even in terms of
unit sales is $2,000 divided by $10, or 200 umbrellas per month.
Break-Even Formula
(Fixed Cost / Gross Profit per Unit) x Sales Price per Unit =
Break Even Sales $
($2,000 / $10) x ($20) = $4,000
If Sam’s sales are fewer than 200 umbrellas (or $4,000) per month, he
is losing money—he would lose $10 for every umbrella sold. But, if his
sales are greater than $4,000 per month, he is making a profit—$10
for every 200+ umbrellas that he sells each month.
To Sam, being a simple guy, this sounds like a great idea. By buying
umbrellas at just $9 each his gross profit on each umbrella jumps 10
percent to $11 ($20 minus $9 cost). Furthermore, his break-even is
reduced in unit terms to (2,000/11, or 182). Sam is excited and can’t
wait for his higher level of profits to roll in!
For the next couple of months, Sam continues to sell 300 umbrellas
per month. He feels great about his lower costs, and that he is making
a much higher profit. With his sales of $6,000 (300 x $20), his gross
profit is now $3,300 (300 x $11), and his net profit is $1,300 ($3,300
less $2,000 fixed costs). So, while his gross profit on each sale has
increased 10 percent, his net income each month after fixed expenses
has surged 30 percent!
However, in 60 days, Sam has a problem. The bill for the 2,000
umbrellas is due and he doesn’t have enough money to pay for it. He
still has lots of extra umbrellas, but it will be many months until his
business sells them to satisfy demand.
Unless Sam can quickly sell the umbrellas, or get a loan, or dip into
his savings, he will have to default on the payment for the large
umbrella order.
02 AGUSAN Agusan Sur National High School, Agusan Del Sur
13 DAVAO Sta Ana National High School-Guerrero Campus, Davao City
15 ILIGAN CITY Iligan City National High School, Iligan City
16 ILOCOS NORTE Ilocos Norte National High School, Laoag City
17 ILOILO CITY Iloilo National High School, La Paz, Iloilo City
20 LA UNION La Union National High School, San Fernando
21 MISAMIS ORIENTAL Misamis Oriental Gen. Comp. H.S., Cagayan de Oro
30 SOUTH COTABATO Gen. Santos City High School-Main, Rizal St., Calumpang
Disqualifications
Any false declaration on the application form shall be subject to
disqualification regardless if he or she passes the examination. Likewise, any
applicant who possesses the medical and dental conditions enumerated below
are also disqualified:
Documentary Requirements:
1. Fill-up your application form and choose your preferred testing center from
the list above. Write the testing code in the space provided on the application
form.
2. Submit your fully-accomplished application form together with the
documentary requirements in person or through the mail to this address:
THE CHAIRMAN
Admissions Office
Philippine Merchant Marine Academy
San Narciso, Zambales
3. For applicants who will submit their applications personally, you may submit
right after the last entrance examination up to September (the following year).
For those applicants who opt to send their application by mail, you may submit
right after the last examination up to August 31 only.
Any applicant who passed the PMMAEE will have to undergo the following to
qualify for admission:
Psychological Evaluation;
Height and weight measurement;
Color Perception Test (ISHIHARA) and Snellens;
Dental (Pre-Med / Pre-Dental)
Physical Examination
Laboratory Examination
TOPNOTCHER Philippines encourages applicants to go to your local hospital or
clinic for these examinations especially the color perception tests. This way, you
will know if you are qualified before filing your application. Doing so will save
you time and effort once you found out you are not qualified for the failure to
these exams means disqualification.
Walk-in Application
There are limited slots for walk-in applicants and they are subject for approval.
If you failed to submit your application via mail, you may go directly to the
designated testing center with the requirements stated above. Please make sure
you have the complete requirements. Applicants with incomplete requirements
are not allowed to take the PMMAEE. The registration time for walk-in
applicants starts at 0600H and ends at 0800H.
Benefits of Being a Midshipman in the PMMA
Being a cadet of the PMMA makes you a government scholar. This is where you
will experience a semi-military lifestyle of leadership environment. In addition to
the free tuition and board/lodging, a midshipman is entitled to the following
benefits:
If you are about to take the upcoming PMMA Entrance Exam this September 2019 and looking for a free
reviewer, then you are on the right page! Below are sample practice tests for prospective PMMA cadets
to take.
Abstract Reasoning
Qualifications
Apply Now
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ACADEMIC PROGRAM
MILITARY PROGRAM
DEL PILAR PAGE
VIDEOS
GALLERY
SUPERINTENDENT
MISSION AND VISION
PMA CITIZEN' S CHARTER
CADET APPLICATION FORM
TESTING CENTERS
TRANSPARENCY SEAL
Eligibility criteria :
Natural Born Filipino Citizen.
Physically fit and of good moral character.
Single and has never been married.
Must pass the PMA Entrance Examination.
No Administrative / Criminal Case.
At least High School Graduate with at least 85 GPA
Height Requirement for both Male and Female is 5 feet (not to exceed 6 4 for both).
At least 17 years old but not a day older than 22 years on the reporting date (01 June
2020).
Exam centers :
CODE PLACE
001 Northwestern University, Laoag City
002 Cagayan State University, Tuguegarao City
003 Mt. Prov. State Polytechnic College, Bontoc, Mountain Province
004 St. Mary University, Bayombong, Nueva Viscaya
005 PMA, Baguio City
006 Narciso Ramos Sports Complex, Lingayen, Pangasinan
007 Araullo University, Cabanatuan City
008 Tarlac State University, Tarlac City
009 Clark Air Base Gym, Mabalacat City, Pampanga
010 San Andres Sports Complex, Manila
011 Ramon Magsaysay High School, Cubao, Quezon City
012 Jose Rizal University, Mandaluyong City
013 UP Losa Banos, Laguna
014 AETDC, Lipa City
015 Southern Luzon State University, Lucena City
016 University of Nueva Caceres, Naga City
017 Bicol University, Legaspi City, Albay
018 Palawan National High School, Puerto Princesa City
019 Dasmarinas National High School, Dasmarinas City, Cavite
101 Northwestern Visayan College, Kalibo, Aklan
102 University of Iloilo, Iloilo City
CODE PLACE
103 STI West Negros University, Bacolod City
104 Negros Oriental State University, Dumaguete City
105 Univ. of Southern Philippines Foundation, Cebu City
Contact info :
Office of Admission
Philippine Military Academy
Fort del Pilar, Baguio City
Tel Nos. (074)446-8002 / 447-3690 / 447-3292 / 447-3686
Local: 6551 or 6545
Telefax. (074) 447-2825
Mobile Phone Nos. 09065466989 / 09284325578
(1928-1934)
(1934-1947)
(1947-19)
Non-profit Coeducational
Students 9,288
7075 (College)
Location Bayombong
Nueva Vizcaya
Philippines
Campus Urban
Colors Blue and White
Nickname Marian
Website http://smu.edu.ph/
Saint Mary’s University is a Roman Catholic institution owned and operated by the Belgian
missionary congregation CICM located in Bayombong, Nueva Vizcaya in the Philippines. It was
designated as an International Center for the Study of Teaching and Learning Styles in 2004 by the
International Center for the Study of Teaching and Learning Styles.
There are 9,288 students currently enrolled in the university. 1,133 of these are from the Grade
School Department, 1080 from the High School, and 7075 from the college department.[1]
Founded by CICM priest Achilles de Gryse, the institution started as an elementary school (Saint
Mary's Elementary School) in June 1928. In 1934, with Fr. Godfrey Lambrecht, the High School was
opened and in 1947, the College Department, offering Bachelor of Science in Education, Bachelor of
Arts and Junior Normal course, etc. Gradually, the course offerings expanded with Bachelor of
Science in Commerce, (1951), Bachelor of Science in Civil Engineering, (1955) and the Graduate
School, (1962). Through the years, many more Departments, Colleges/Schools were opened with
more degrees and title course offerings.[2]
Contents
1History
2Schools and Colleges
3Achievements and Recognitions
4Footnotes
5External links
History[edit]
Saint Mary’s University traces its roots back to the initiative of Msgr. Constant Jurgens, CICM, then
parish priest of Bayombong, Nueva Vizcaya and one of the earliest CICM missionaries to arrive in
the Philippines. Wanting to establish a Catholic school for the children in his parish, he purchased a
lot and some materials for this purpose. However, Jurgens was recalled to Europe to become the
Director of the Bishop Hammer Institution in the Netherlands. It was Achilles de Gryse, Jurgens'
successor, who pursued his dream through. Thus, Saint Mary’s Elementary School was inaugurated
in June 1928.[3][4]
In 1934, Saint Mary's High School was opened, with Fr. Godfrey Lambrecht as director and Sr.
Margaretha Hermus as principal.[3]
The collegiate department, Saint Mary's College, opened in 1947 offering programs in Associate of
Arts, Bachelor of Science in Education, Bachelor of Arts, and Junior Normal.[3][4]
Gradually, the course offerings expanded with Bachelor of Science in Commerce (1951), Bachelor of
Science in Civil Engineering (1955), and the Graduate programs (1962).[3][4]
In 1967, the Belgian missionary congregation Congregatio Immaculati Cordis Mariae took over the
ownership and management of Saint Mary's College. The college’s physical expansion program
started with the purchase and development of the campus by the Magat River in 1968. The college
was transferred to its new site in 1969.[3][4]
Saint Mary’s College was granted university status under the presidency of Rev. Fr. John Van
Bauwel, CICM, and became known as Saint Mary's University.[4]
Footnotes[edit]
1. ^ SMU Population for SY 2008-2009
2. ^ SMU History Archived 2007-10-08 at the Wayback Machine
3. ^ Jump up to:a b c d e Saint Mary's University Diamond Jubilee Souvenir
Book. Bayombong, Nueva Vizcaya: SMU Publication. 2003.
4. ^ Jump up to:a b c d e "Saint Mary's University History". Saint Mary's
University (Bayombong, Nueva Vizcaya).
5. ^ SMU Awards and Achievements Archived 2007-10-08 at
the Wayback Machine
External links[edit]
Saint Mary's University Website
SMU High School-Science High School Website
SMU Grade School Department Website
SMU Library
hide
int Louis Saint Louis Saint Mary's University of Maryhill School of Mar
eSan Fernando UniversityBaguio City UniversityBayombong, Saint LouisTuguegarao, TheologyQuezon City Seminary
La Union
Coordinates: 16°29′03″N 121°09′23″E
Categories:
Universities and colleges in Nueva Vizcaya
Catholic universities and colleges in the Philippines
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Wikipedia® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit
organization.
St. Mary’s University (SMU) is a private Roman Catholic institution in Nueva Vizcaya founded
in 1928 by Msgr. Constant Jurgens, CICM. It started as the St. Mary’s Elementary School and
has since then expanded. In 1934, with Fr. Godfrey Lambrecht, the High School was opened and
in 1947, the College Department, offering A.A., B.S.E., A. B. and Jr. Normal course (ETC).
SMU offers a wide array of courses in different fields for degree and certificate programs under
its 2 schools -- Business and Accountancy and Engineering, Architecture and Information
Technology.
Throughout its history, Saint Mary's University relentlessly pursues excellence in education for
local and global relevance and responsiveness, and persistently challenges its students to explore
and pursue relevant, innovative, and breakthrough ideas through research and development.
Source: http://smu2.smu.edu.ph
What programs & courses does Saint Mary's
University offer?
Choosing the right program can help you set your future goals and visualize where you want to
be. Whether you want to be an engineer, a teacher, an accountant, or you want to level up in your
profession, making yourself informed with the right choices will surely back you up in the
future. Are you ready to map your career with Saint Mary's University? Make the best decision
in choosing the right path for you, click through the list of programs offered by Saint Mary's
University below:
TECH-VOC PROGRAMS
Freshmen
(Entry credentials)
Transferees
Procedures
Pre-Enrollment
1. Pay Php 250.00 examination fee at the Accounting Office to be presented to the
GTO.
2. Fill up SMU Form 80-A (Application for Admission Form) for this purpose.
3. Take the COLLEGE ADMISSION AND APTITUDE TEST (CAAT).
4. Get the result of your CET on scheduled date, and be advised of the course you
are qualified to enroll.
Enrollment Proper
1. Proceed to the I.D. section for the production of your electronic identification
card. (Enrolment Form stamped “ID”).
2. Proceed to the Office of the Registrar for the validation of your enrolment form.
Student’s ID is tapped on the card reader for the SIS to record and display
enrolled and with your enrolment form marked “ENROLLED” in violet ink and
signed by the staff-in-charge.
3. Proceed to the Office of the Academic Dean for your admission and registration.
Secure a long manila envelope and print your name (ALL in CAPITAL LETTERS)
on the UPPER LEFT CORNER of your envelope.
4. Submit the mentioned documents to the Dean or Department Head who will
evaluate the credentials as bases for admission.
5. Accomplish all the forms given to you at the Dean’s office.
6. Proceed to the Faculty In-Charge of evaluation at the Registration area and have
your subjects encoded based on the Form C-50.
7. Get your enrolment form (print-out).
8. Proceed to the Accounting Office (Windows A, B, C, or D) for re-assessment and
payment of initial charges. (Enrolment Form is marked “PAID” in green ink.)
THE HISTORY
The Nueva Vizcaya State University is the result of the fruition of the Nueva Vizcaya State Institute of
Technology (NVSIT) and the Nueva Vizcaya State Polytechnic College (NVSPC). The two schools were the
two biggest state-run colleges in the province of Nueva Vizcaya. The NVSIT has a total area of 148.5 hectares
situated at the foot of the scenic Bangan Hill in Bayombong, the capital town of the province and the NVSPC
on the other hand, has an area of 14.21 hectares in Bambang, the center of trade and commerce of the province.
The NVSIT started from a farm settlement school in 1916 offering only intermediate curriculum. Two years
after, a secondary curriculum was added to its former program, later renaming the school as the Bayombong
Rural School, then as the Nueva Vizcaya Rural High School (NVRHS) in 1930.However, school operations in
the country were suddenly stopped because of the war with the Japanese forces in 1941. After the war,
NVRHS resumed its operation in 1945 but it was split into two entities: the NVRHS (now the NVSU) and the
other as the Nueva Vizcaya High School (now the Nueva Vizcaya General Comprehensive High School).
During the post-war years, businesses started to boom in Bambang which paved the way for an educational
institution to cater to the growing population of the municipality. As a result, the Municipality Council of
Bambang passed a resolution on July 11, 1946 for the establishment of a Junior High School in the southern
part of the province. With the intensified campaigns of raising funds for the proposed school, the amount of
P19, 720.00 was accumulated and initiated the realization for a JHS. In the same month, the Southern Nueva
Vizcaya Junior High School (SNVJHS) formally started its operation and a year after; it was renamed as the
Bambang High School (BHS).
Both NVRHS and BHS had undergone remarkable transformations geared toward betterment, responsive to a
dynamic civilization. Development in terms of physical facilities, manpower and system of education were
given top considerations. With the strong support of political leaders of the province led by then Congressman
Leonardo Perez, the upgrading of the different sectors of its respective district especially the educational
component was realized. The NVRHS was converted into Nueva Vizcaya National Agricultural School
(NVNAS) in 1956, made possible by virtue of Republic Act 1580 sponsored by Cong. Perez. In 1964, another
conversion took place when the NVNAS was changed into Nueva Vizcaya Agricultural College (NVAC)
through the legislation of R.A 4055, also authored by Cong. Perez. He likewise sponsored R.A 1971
converting the BHS into the Nueva Vizcaya School of Arts and Trades (NVSAT) on June 22, 1957.
The NVAC marker has been a historical emblem built at the left wing of the façade leading to the
Administration building of the Bayombong campus. The unveiling of the NVAC marker was held on June 18,
1965 with then Hon. Senator Leonardo Perez. Eventually on May 22, 1973, NVAC was converted to NVSIT
by virtue of Presidential Decree 196. With the increasing clamor for more degree courses, NVSIT responded
and provided expansions of its course offerings. Initially, the courses offered were basically agriculture and
related fields.
Similarly, the NVSAT in Bambang was converted into NVSPC in June 1983 by force of Batas Pambansa Blg.
495 authored by Hon. Perez and Hon. Carlos Padilla.
Both NVSIT and NVSPC have distinct areas of excellence catering quality education to Novo Vizcayanos,
those coming from neighboring provinces and other parts of the country. It was then reckoned that the merging
of the two campuses would strengthen the pursuit for quality education. The goal of becoming a single
institution with a university status was made possible through the collaborative efforts of all officials of both
campuses and the imposing support from the political heads of the province.
A Technical Working Group (TWG) was organized to conduct a feasibility study on the merging of the two
campuses and this was initiated by then Hon. Cong. Padilla. The key officials of both campuses made up the
TWG and had their initial meeting on July 13, 2001. The establishment of NVSU was steered by the
constitutional mandate as stated in Sec. 2 paragraph 1 of Article XIV and in Batas Pambansa Blg. 232
(Education Act of 1982) that the state shall establish, maintain, and support a complete, adequate, and
integrated system of education relevant to the needs of the people and of society.
The passing of House Bill No. 2232 (An Act Constituting the Merging of the Two Campuses into NVSU)
authored by Hon. Padilla was a big leap in the history of both campuses. Eventually, the painstaking bid for
university status was over when R.A 9272 lapsed into law on March 20, 2004. The university status is a big
call for bigger challenges and greater accountabilities.
The first year of operation of NVSU was propelled by the combined dedication of its workforce under the
leadership of the Officer-In-Charge Atty. Lilia Garcia. It was during Garcia term when the integration of
various operations of both campuses and the simplification of bureaucracy were formulated as a result of the
conduct of various workshops/ seminars on leadership, team-management building and strategic skills
development. Under the same administration, the university came up with its official logo embodying its
vision, mission and goal.
Finally, after the two-year search for NVSU president, Dr. Marilou Gilo- Abon was pronounced by the Board
of Regents as the first university president on May 31, 2005. Dr. Abon was the former vice president for
academic affairs and concurrently dean of the College of Arts and Sciences of the Central Luzon State
University. With her leadership, she yearned not only for NVSU to aim for a culture of excellence but also to
advocate a culture of peace which should be the supreme advocacy of a country that is in political turmoil.
Indeed, academic institution plays a vital role in the molding of citizens of this nation; thus, NVSU stands
steadfast with its advocacy.
After four years of fruitful administration, Dr. Abon was re-appointed by the members of the Board of Regents
for a second term. However, the flourishing university was in mourning with the untimely demise of Dr. Abon
on April 23, 2010. The gargantuan task left by the Abon leadership was taken over by Dr. Romeo S. Quilang,
President of the Isabela State University, as officer in-charge (OIC) through BOR Resolution No. 68 s. 2010
which took effect on April 26, 2010. Nevertheless, due to the need for a full time care taker of the University,
Dr. Leodevico M. Fronda was appointed by the BOR as OIC in place of Dr. Quilang by virtue of BOR Res.
No. 25 s.2011 effective September 26, 2011. The term of Dr. Fronda ended on April 1, 2012 when the
University Board of Regents through a search committee headed by Dr. Saturnino M. Ocampo, a former
CHED Commissioner has finally affirmed Dr. Florentina S. Dumlao as NVSU President. Dr. Dumlao took her
office on April 2, 2012 by virtue of BOR Res. No. 26, s. 2012. Under the Dumlao leadership, the crafting of
the NVSU Five-year Development Plan/Investment Plan (2012-2017) is given due priority for the university to
chart a clear direction as preparation for a bolder journey taking off from the great accomplishments of the past
administrations . It is the intention of this new leadership put all the university components in their proper
places in order to achieve the NVSU’s ultimate vision, mission and goals.