Discussion Accounting APA format

Read the following scenario and then thoughtfully discuss the questions.

In a recent news report, the following statement was made: "A report put out by brokerage house CLSA about Jet Airways said that the fall in ATF (fuel) prices has brought down the load factors (flight occupancy) required for the airlines to break even from 78 percent to 63 percent."  The load factor is the percentage of available seats on a flight that are occupied. 

Discuss

· What are some important assumptions commonly made in CVP analysis?

· What significant assumptions and limitations should be considered when using this piece of information?

· Do these assumptions impose serious limitations on the analysis? Why or why not?

MGMT 312 4.3 Discussion Rubric

MGMT 312 4.3 Discussion Rubric
Criteria	Ratings	Pts
This criterion is linked to a Learning OutcomeCritical Thinking/Analysis/Demonstration of Knowledge: Interprets topic in accurate and insightful ways. Initial posts clearly indicate that readings were understood and concepts incorporated well into responses. Might offer alternatives or creative viewpoints based on concrete evidence.	70.0 pts Excellent 63.0 pts Above Average 57.0 pts Average 51.0 pts Near Failing 45.0 pts Failing	70.0 pts
This criterion is linked to a Learning OutcomeReplies: Creates community in the discussion. Responds to what is being said in other posts with meaningful replies to at least two other students' postings. Frequently attempts to motivate the group discussion; presents creative approaches to topic, can differ or counter peers points with diplomacy, if applicable. No replies earn a grade of zero.	15.0 pts Excellent 13.0 pts Above Average 11.0 pts Average 9.0 pts Near Failing 7.0 pts Failing	15.0 pts
This criterion is linked to a Learning OutcomeMechanics of Writing: Submissions are grammatically correct, posts with rare misspellings, format is easy to read/ professional delivery. Reference to some kind of resource (textbook, other reading, or internet source).	15.0 pts Excellent 13.0 pts Above Average 11.0 pts Average 9.0 pts Near Failing 7.0 pts Failing	15.0 pt