本篇利兹市论文代写-盈亏平衡分析讲了公司通过一系列可变成本来实现盈亏平衡点，提高了利润率。固定成本帮助学院支付基本费用，如劳动力工资、场地租金和基础设施。可变的资金流入帮助公司在市场竞争中保持稳定。本篇利兹市论文代写文章由英国第一论文 Assignment First辅导网整理，供大家参考阅读。
The overheads apply when the tutors are unavailable or when there is a lack of equilibrium between demand and supply of services. At times, there might be instances when tutors for painting are demanded but dance tutors are available in bulk. Similarly, the full year courses require well equipped infrastructure as per the external market standards. This is the only way to drive customers towards the brand due to the large competition in the external market.
Direct and indirect costs
The studio has already identified its direct costs such as equipment, human resources and infrastructure to organize events and classes. The salaries and space rent incur additional expenses that categorize under direct costs. Promotional expenses categorize under direct as well as indirect costs (Arline, 2015). For instance, the supplemental services like uniforms and promotion of school holiday programs categorize under indirect costs. The academy is in need of permanent staff to offer the services as temporary personnel can enhance the overheads involved. Air conditioning, lighting and other building operations are considered as indirect costs. The academy has already identified the direct costs but the indirect costs are not entirely studied. The volatility in the expenses can bring risks and it is essential for Times Performing Arts Academy to take it on priority and list all its indirect costs that can influence the business processes.
The company achieves the breakeven point with the help of a range of variable costs that enhance the profitability rates. The fixed costs help the academy to cover up the basic expenses such as workforce salaries, space rent and infrastructure. The variable inflows help the firm to sustain in the market amidst the competition. The art services offered by Times Performing Arts Academy are competitive by nature (Arline, 2015). Quality and innovation are two factors that influence its longevity. In such a case, breakeven analysis shows that the firm has multiple value added services that allow it to develop and achieve equilibrium in profit percentages. It is identified that it has a margin of 20% in every service that it offers.