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【参加選手の皆さまへ】

2022.05.17

【参加選手の皆さまへ】

大会まであと18日!

たいへんお待たせいたしました。
びわ湖トライアスロンin近江八幡にエントリーいただいた皆さまに、本日近江八幡郵便局から出場決定通知書を発送いたしました。レースナンバー、氏名等のご確認をよろしくお願します。

選手の皆さまが無事故で完走されますよう、ご健闘をお祈りいたします。
ご不明な点などございましたら、ご遠慮なく大会事務局までお問合せください。


【オープンウォータスイム(OWS)練習会のご案内】

2022.05.01

【オープンウォータスイム(OWS)練習会のご案内】

6月5日の近江八幡大会まであと1か月余りになりました。

丸2年間レースから遠ざかっている方や初めて大会に出る方、びわ湖(オープンウォータ)で泳いだことのない方もおられると思います。滋賀県トライアスロン協会(STA)では、近江八幡大会会場でのスイム練習会を企画しました。是非ともご参加ください!

詳細については下記リンクからSTAホームページをご覧下さい。

https://shiga-triathlon.jp/archives/1337

What are the Twelve Steps and Twelve Traditions of AA?

2022.04.30

Some may prefer alternative methods like therapy, medication, or other support groups. Making amends means more than just saying sorry—it’s about righting wrongs in a meaningful way. It may involve repaying debts, repairing relationships, or simply acknowledging past harm.

It’s a way of seeing that your behavior is only a symptom, a sort of “check engine” light to investigate what’s really going on under the hood. To best serve our clients and community, we prioritize accuracy and reliability in all content. The most effective way to achieve this is through the development of clear editorial standards that serve as our guide. In this context, “prayer” can be considered talking things through, “meditation” is considered reflecting on those conversations, and “conscious contact” is considered listening with intention.

Step 6: Readiness for Change

This will ensure you accomplish your steps whilst also getting the benefits of evidence-based psychotherapy and medication-management for addiction recovery. Alcoholics Anonymous is a fellowship where people come together to share their experiences, hopes, strengths, and setbacks with others to solve the common problem of alcoholism. The only requirement for AA membership is the desire to stop drinking. Alcoholics Anonymous is completely free – there are no fees to join an AA group. The organization supports itself through contributions from the community.

Each one is carefully designed to help you look inward, take responsibility, and ultimately build a healthier, more connected life. Our addiction treatment programs incorporate part of the 12-step philosophy. We offer a strong aftercare program that includes a 12-step program in Washington. If you or a loved one is struggling with addiction, get in touch with us today and start your journey of recovery.

Step Two: Belief In A Higher Power

There’s a Meeting Guide App that you can download on your smart phone that can help you find AA meetings and resources nearby. There are thousands of success stories from around the world that are a testament to the fact that the Alcoholics Anonymous 12-Step approach is effective. If you feel that any of our content is inaccurate, out-of-date, or otherwise questionable, please contact at You can do this by being an active participant in your AA group, reaching out to friends overcoming addiction, volunteering with local organizations, or becoming a sponsor. Made direct amends to such people wherever possible, except when to do so would injure them or others.

Both men were alcoholics and found that treatment in 1935 was ineffective and primitive. Amanda Stevens is a highly respected figure in the field of medical content writing, with a specific focus on eating disorders and addiction treatment. Amanda earned a Bachelor of Science degree in Social Work from Purdue University, graduating Magna Cum Laude, which serves as a strong educational foundation for her contributions. Now that you’re no longer motivated by selfish desires, you are more invested in your community, your family, and the mark you want to leave on the world.

The Purpose Of 12-Step Groups Based On Alcoholics Anonymous

These 12 Steps are used in addiction treatment to chart a course of action for people tackling alcohol dependence, drug addiction, and behavioral compulsions. While it’s true that the 12 Steps were originally based on the principles of a spiritual organization, the world isn’t the same as it was in 1935 when AA and the 12 Step program were founded. The word “God” was eventually replaced with “Higher Power” to be more accessible to everyone, regardless of faith traditions or beliefs. What you believe to be a Higher Power is a very personal thing. The Twelve Steps are a set of guiding principles in addiction treatment that outline a course of action for tackling problems related to alcoholism, drug addiction and behavioral compulsion.

Support Groups

Addiction Resource aims to provide only the most current, accurate information in regards to addiction and addiction treatment, which means we only reference the most credible sources available. There is no set timeline for how long it should take a person to work through the 12 steps of AA. The recovery groups are not restricted by age, race, or gender, and are open to anyone who wants help recovering from addiction or support because they have family members who are addicted. In step 12, you can revisit each of these learned lessons and bring those principles to other people, leaning on one another in recovery. Work on improving your connection and communication with yourself and others during this time. If the higher power you turn to in recovery is your sponsor, seek a connection with them.

The idea is to have faith in something outside yourself and believe that it can guide you to recovery. This step is designed to help you let go of control and surrender to a higher power. It helps you understand that you can’t do it all on your own when you’re in recovery from alcoholism or drug addiction. In recent years, AA has expanded its approach by integrating digital support systems with traditional principles. This evolution is reshaping recovery by strengthening community bonds and fostering a deeper sense of accountability. Today’s programs blend in-person meetings with virtual platforms, ensuring that members can access support anytime and anywhere.

Step Five: Admitting Your Wrongs

Some people may require more time on an individual step or need a break after a, particularly challenging one. Some people will adjust their lives to the point where they no longer need the steps, whereas others adopt them as a way of life that they constantly work on. This step emphasizes mindfulness, whether through prayer, meditation, or reflection. It’s about staying connected to a source of guidance and developing inner peace to help maintain sobriety. Bill Wilson and Dr. Bob Smith, the two men who founded AA in 1935, drew their inspiration for the Twelve Steps from the Oxford Group. The Twelve Steps and the fellowship of AA were founded and designed around those principles.

  • To reap the benefits of the program, an individual in recovery needs to be ready to let go of old patterns (defects) and embrace newer, healthier ways of life.
  • Have you ever considered how truly transformative these steps can be?
  • Some people will adjust their lives to the point where they no longer need the steps, whereas others adopt them as a way of life that they constantly work on.
  • The key in step two is accepting that you need help, which may mean help from friends, a sponsor, the program, a treatment program, or another higher power.
  • By step nine, it’s time to put the humility, inward-looking, and acknowledgment of wrongs to the test by making amends with those you’ve harmed.
  • They are a systematic framework for building positive coping skills, cultivating resilience, building emotional stability, and learning strategies for living life in a healthy way.

AA Twelve Step programs offer support and acceptance from a loving, non-judgmental community. As an AA member, the social support you receive through sponsorships and meetings can play a vital role in helping you stay clean. Moreover, the 12 steps help to rebuild relationships with loved ones and develop a support network for the future. The 12-Step programs of Alcoholics Anonymous can be very beneficial in helping you heal from the mental health impact of substance abuse and the transition to sober living. The 12 steps help you face the problem, surrender to a higher power, increase self-awareness, and build self-esteem and self-acceptance.

  • The Big Book began as a tool for those addicted to alcohol but has since expanded its reach to include those abusing other substances.
  • This shift isn’t about giving up; it’s about acknowledging your reality and setting the stage for recovery.
  • It is important for us to understand that we are far from perfect, and that we are pretty prone to making mistakes.
  • Relapse can happen to anyone, regardless of how far along they are in their journey.

This modern framework reinforces the enduring value of connection while embracing how many steps are in aa technological advancements. Moreover, acceptance is not a one-time event but an ongoing process. Each day presents new challenges and lessons, and by consistently embracing acceptance, you cultivate a mindset geared toward growth and self-discovery. Consider reflecting on your emotions and sharing your experiences with your support network. Remember, you’re not alone on this journey—every step taken in acceptance is a step toward lasting recovery. Step 8 of the 12 Steps of Alcoholics Anonymous focuses on making amends with the people you hurt through your alcohol abuse.

Having had a spiritual awakening as the result of these Steps, we tried to carry this message to alcoholics, and to practice these principles in all our affairs. Below we explore the 12-step AA program, how they work, why they are so successful in helping recovering addicts maintain sobriety, and why they haven’t changed in over 80 years. ” you’re already taking a brave step toward understanding recovery. Whether you’re exploring AA for yourself or someone else, remember that the journey is personal, and progress is more important than perfection. The 12 Steps work because they address the root causes of addiction, not just the symptoms. They encourage self-awareness, accountability, and connection—key ingredients for lasting change.


【スイム練習会・講習会のお知らせ】

2022.03.16

【スイム練習会・講習会のお知らせ】

滋賀県トライアスロン協会では、大会参加選手のスイム泳力向上ならび不安なく安全にレースに臨んでいただけるように下記の練習会および講習会を計画しています。

詳しくは、下記リンクから滋賀県トライアスロン協会ホームページをご覧下さい。

スイム練習会のご案内(能登川プール)
https://shiga-triathlon.jp/archives/1282

トライアスロン初心者・初級者講習会のご案内
https://shiga-triathlon.jp/archives/1302


【ふるさと納税エントリー2/28メンテナンス】

2022.02.25

【ふるさと納税エントリー2/28メンテナンス】

2/28 10:00〜18:00(予定)はシステムメンテナンスのため、ふるさと納税エントリーの手続きができません。ふるさと納税エントリーをご利用いただく場合は、ご注意下さい。詳しくは以下のお知らせをご覧下さい。

https://furusato-omihachiman.jp/news/detail.html?id=68132ff17e5e4c81a113bbdb5febc490


【エントリー開始】

2022.02.05

【お待ちしています♪♪】

本日(2/5)10時から第7回びわ湖トライアスロン大会のエントリーを開始します。

ご希望者は、開催要項をよくお読みになり、エントリーページからお申込みいただきますようお願いいたします。


【パラトライアスロンの部 スプリントに変更】

2022.01.31

【パラトライアスロンの部 スプリントに変更】

今年からパラトライアスロンの部は、スプリントの距離に変更となります。

※変更後、スイム : 0.75km バイク : 18km ラン : 5km

以前から検討を進めていましたパラの部の距離変更により、出場者の安全性を向上し、より参加しやすく初心者もチャレンジできる大会となっています。

びわ湖大会は、がんばる皆さんのチャレンジを応援・サポートする大会にしたいと思っています。

今後も、選手やスタッフ、大会に関わるすべての方の感染症予防対策を徹底し、安心して大会を楽しめる環境づくりを行って参ります。ぜひご参加ください!

エントリーは、 2022年2月5日(土)午前10時から2月27日(日)まで、 公式サイトより受け付けます。

撮影者 : 岸田年弘さん


【記者発表報告】

2022.01.26

【記者発表報告】

2022年1月21日(金)近江八幡商工会議所で、「第7回びわ湖トライアスロンin近江八幡」の記者発表を行いました。

第7回大会は2022年6月5日(日)開催です!

【エントリーについて】

2月5日(土曜日)10時からエントリー開始です!

申し込み締め切りは2月27日(日)となっていますが、第6回大会エイジの部はエントリー開始10時間程で定員に達しました。今年も締め切り前に定員となる可能性がありますので、出場予定の方はお早目にエントリーをお願いします。今年も引き続き、子育て世代も参加しやすいように「託児所の設置」をいたします。また、ふるさと納税でもエントリー&応援していただけます。ご希望者は、開催要項をよくお読みになり、大会ホームページからお申込みいただきますようお願いいたします

記者発表出席者(敬称略)

朝日新聞

滋賀報知新聞

中日新聞

読売新聞

㈱ZTV


【第7回大会開催のお知らせ】

2022.01.13

【第7回大会開催のお知らせ】
一昨年より新型コロナウイルス感染症により、「びわ湖トライアスロンin近江八幡大会」を中止しておりましたが、この度「第7回 びわ湖トライアスロンin近江八幡」大会が2022年6月5日(日)開催決定。
大会要綱等詳細は追って当ホームページでお知らせいたします。


Contribution Margin Ratio Revenue After Variable Costs

2021.02.01

contribution margin percentage

Formerly a reporter, Soundarya now covers the evolving QuickBooks cybersecurity landscape, how it affects businesses and individuals, and how technology can help. You can find her extensive writings on cloud security and zero-day attacks. Accordingly, the per-unit cost of manufacturing a single packet of bread consisting of 10 pieces each would be as follows. Managerial accountants also use the contribution margin ratio to calculate break-even points in the break-even analysis.

Financial Planning

And to understand each of the steps, let’s consider the above-mentioned Dobson example. This means Dobson books company would either have to reduce its fixed expenses by $30,000. On the other hand, net sales revenue refers to the total receipts from the sale of goods and services after deducting sales return and allowances. Variable Costs depend on the amount of production that cm ratio your business generates. Accordingly, these costs increase with the increase in the level of your production and vice-versa.

What Is the Difference Between Contribution Margin and Profit

Accordingly, you need to fill in the actual units of goods sold for a particular period in the past. However, you need to fill in the forecasted units of goods to be sold in a specific future period. The Contribution Margin Calculator is an online tool that allows you to calculate contribution margin. You can use the contribution margin calculator using either actual units sold or the projected units to be sold. In the Dobson Books Company example, the contribution margin for selling $200,000 worth of books was $120,000. As you can see, the net profit has increased from $1.50 to $6.50 when the packets sold increased from 1000 to 2000.

📆 Date: May 3-4, 2025🕛 Time: 8:30-11:30 AM EST📍 Venue: OnlineInstructor: Dheeraj Vaidya, CFA, FRM

  • Fixed costs stay the same regardless of the number of units sold, while variable costs change per unit sold.
  • The higher the contribution margin ratio, the more profitable the product or service is.
  • For a quick example to illustrate the concept, suppose there is an e-commerce retailer selling t-shirts online for $25.00 with variable costs of $10.00 per unit.
  • You can also use the contribution margin ratio to evaluate the impact of changing your prices on your profits.
  • In this example, if variable costs are only $100, then the company makes $900 before paying off fixed costs and has a ratio of 90 percent.

Still, of course, this is just one of the critical financial metrics you need to master as a business owner. As you can see, contribution margin is an important metric to calculate and keep in mind when determining whether to make or provide a specific product or service. Put more simply, a contribution margin tells you how much money every extra sale contributes to your total profits after hitting a specific profitability point. You need to work out the contribution margin per unit, the increase in profit if there is a one unit increase in sales. This means that for every loaf of bread sold, $3 contributes to covering fixed costs (like rent and utilities) and profit. Labor costs https://www.bookstime.com/articles/what-is-a-performance-budget make up a large percentage of your business’s variable expenses, so it’s the ideal place to start making changes.

contribution margin percentage

The higher the operating leverage, the higher the break-even point, and the harder it is to reach profitability. The contribution margin ratio (CM ratio) is an important financial metric that shows how a company’s sales affect its profitability. It reflects the portion of each dollar of revenue that is available to cover fixed costs and contribute to net profit after variable costs have been paid. For the month of April, sales from the Blue Jay Model contributed \(\$36,000\) toward fixed costs.

contribution margin percentage

Use of Contribution Margin Formula

  • We will also learn how to calculate the contribution margin ratio for individual products or segments, as well as the weighted average contribution margin ratio for the whole business.
  • Fixed costs usually stay the same no matter how many units you create or sell.
  • The contribution margin ratio is just one of many important financial metrics used for making better informed business decisions.
  • Buying items such as machinery is a typical example of a fixed cost, specifically a one-time fixed cost.
  • After that amount is applied to covering fixed costs, the final number that results is the profit.
  • However, the contribution margin ratio won’t paint a complete picture of overall product or company profitability.

In this example, because the company made $500 after subtracting variable costs, its ratio is 50 percent, or ($1,000 – $500) $1,000. Weighted average contribution margin per unit equals the sum of contribution margins of all products divided by total units. Weighted average contribution margin ratio equals the sum of contribution margins of all products divided by total sales.

contribution margin percentage

Additional Resources

It enables a detailed analysis of the cost structure by separating variable costs from fixed costs. This helps companies to identify inefficient cost centers and take targeted measures to reduce costs. Some expected variable costs for companies include certain types of marketing materials, shipping, and labor. There are many ways to reduce these costs; for example, you can find alternate service providers.


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