Case 17-1 Robert, the Manager of a Small-Scale Software Firm

question 18

Multiple Choice

Case 17-1 Robert, the manager of a small-scale software firm, uses Microsoft Access 2016 to store employee details. He maintains the database and updates it as the details change. Robert retrieves the stored details as and when required using Access. ​
Robert adds a new column in the database to include each employee's strength. The new column added by Robert to include a characteristic of each employee is an example of a _____.

• A)field
• B)form
• C)record
• D)query

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Definitions:

Break-even Analysis

A calculation to determine the sales volume at which total revenues equal total costs, indicating no profit or loss.

Contribution Margin Ratios

The ratio of contribution margin (sales minus variable costs) to sales revenue, indicating the percentage of sales revenue that exceeds variable costs.

Break-even Point

The production level at which total revenues equal total expenses, resulting in no profit or loss.

Operating Leverage

A measure of how revenue growth translates into growth in operating income, reflecting a company’s fixed versus variable costs structure.