The scope of your cost analysis will depend on its purpose, so before you can consider how broad you want your analysis to be, you need to know what you want ultimate questions you want the analysis to answer.  If you are conducting a cost analysis merely to set a budget or plan strategically for the future, you would typically conduct a cost analysis that extended organization-wide. On the other hand, a narrower or more specific purpose, such as determining whether to bill for a particular service (and how much), might require a narrower cost analysis that only addressed the costs of that particular service. In addition to figuring out why you need a cost analysis, you also need to know whose cost you're going to analyze. This will determine what data you collect and how you classify it.  For example, you may be interested in the cost to your clients of offering a particular service. You would look at costs from their perspective, taking into account the amount you bill (or plan to bill) for the service, transportation to your location, and other costs. If you're simply looking at the cost of the program to your organization, you'll look at your organizational expenses generally. You might also look at opportunity costs, such as whether offering one program means you will be unable to offer other programs. How you delineate your programs will determine how you allocate costs for the purpose of cost analysis. If your organization runs very distinct programs, divisions may be obvious. For overlapping programs or programs that share resources, determine how to separate them.  Programs that overlap to a significant degree may be lumped together, rather than evaluated separately. Go with what makes the most sense for the operations of your organization, avoiding duplication of efforts wherever possible. To determine whether programs should be separated, look at the services offered by each program, the resources needed to provide those services, and who those services are provided to. If two programs are the same in 2 out of 3 of those dimensions, they probably should be treated as one for the purposes of cost analysis. How you categorize and calculate costs depends on whether you're analyzing those costs over the long term (say, months or years) or over the short term (a few weeks, or maybe even a single application).  For example, if you're trying to decide whether to charge for a specific service, you would first determine how much that service costs you to provide. You would then do a longer term cost analysis to determine whether your organization can sustain a loss for providing that service. It's generally best to choose a time period for which you can acquire accurate revenue data, rather than estimates. This will help if you plan to use your cost analysis as a basis for further economic evaluation.
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One-sentence summary -- Figure out why you need a cost analysis. Identify the perspective for your cost analysis. Differentiate the programs you offer. Set the time period you want to evaluate.


when your family is eating, if possible. In the wild, cockatoos are social eaters, so they enjoy eating together. Your bird will eat more happily if you or your family is eating nearby. Do your best to schedule your bird’s meal times at the same time as yours.  Normally, you'll feed the bird in its cage using food dishes. You don't need to move its cage for feeding time, but it's best if the cage is positioned where it can see you eating. Additionally, your bird can also eat a small amount of table scraps, which you can provide either in its food dish or by tossing them to your bird during your meal. Pellets are an important part of your cockatoo’s diet because they contain the proper nutrition for your bird. Choose a brand that’s labeled for use with cockatoos. Put the pellets in a food dish, which you can place in its cage.  You can find a food dish that's made for use with birds at a local pet store or online. Some of these dishes will look similar to a food bowl made for a cat or dog, only smaller. However, you might prefer a pellet dish that attaches to the side of the bird's cage so your bird doesn't move it around the cage as it eats. The food bowl might be hard to retrieve if your bird pushes it deep into the cage. Check the label on your food to find out how much to give your bird. Base the amount of food you give your cockatoo on its weight. Not only will these foods provide vital nutrients for your bird, they’re also a tasty treat your bird will enjoy eating. Serve cooked and cooled legumes and grains. Choose colorful fruits and veggies to give your bird. Wash the produce, then chop it into smaller pieces before feeding it to your bird.  Place fresh foods in a separate dish. Remove the dish after about an hour, as the food will spoil. As an example, your bird might enjoy eating sliced pineapple, berries, carrots, cucumber, squash and peas. It might also like cooked chickpeas, kidney beans, black beans, and macaroni. You can sprinkle the treats on your bird’s food or give your bird treats during play. Giving your cockatoo treats can be a great way to encourage bonding between you. For example, you might use seeds to reward your bird for good behavior. Alternatively, you might give your bird a shelled walnut, which it can crack! Certain foods can harm your bird, so make sure you never feed them these foods. Never give your bird any of the following:  Chocolate Caffeine Avocado Shelled peanuts Potato skins Attach a small water container on the side of your cockatoo’s cage. Replace the water as needed throughout the day. Empty the dish and clean it daily. Moluccan and umbrella cockatoos rarely bathe in their water dish, as they prefer to be sprayed with water.
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One-sentence summary -- Feed your cockatoo Give your bird specially formulated pellets as 75% of its diet. Provide fresh vegetables, legumes, grains, and fruit as 20% of its diet. Give your bird treats like seeds, nuts, and table scraps for 5% of its diet. Avoid giving your bird foods that can harm it. Provide your bird with constant access to clean water.


Use a tape measure to measure the width and length of the indoor space you want to cool. Then multiply the width by the length. Different air conditioners have different cooling capacities, so you’ll need this information to select one that has the correct cooling capacity for the size of the space you want to cool. If there’s no wall or door separating the space you want to cool from an adjoining room, add the area of the adjoining room to your calculation because the air conditioner will have to cool that space as well. The cooling capacities of all air conditioners are measured in BTUs (British thermal units) per hour. By looking at a unit’s BTUs, you can know the area it is capable of adequately cooling. The higher a unit’s BTU, the larger the area it can cool. The label or online description of a specific air conditioner will typically state what area the unit is capable of cooling.  An air conditioner with a cooling capacity of 5,000 BTUs, for example, can cool rooms that are between 100–150 square feet (9.3–13.9 m2) in area. You’ll need an air conditioner with a cooling capacity of 6,000 BTUs to cool a room that’s 150–250 square feet (14–23 m2) in area. For a comprehensive guide to what BTU rating most closely matches the size of your room, visit https://www.energystar.gov/products/heating_cooling/air_conditioning_room?qt-consumers_product_tab=3#qt-consumers_product_tab. Aside from the size of the space you want to cool, the amount of sunlight it receives and other factors will also determine the BTU rating you’ll want to choose. Go with a unit with 10 percent higher capacity if your room receives a lot of direct sunlight.  Buy a unit with 10 percent less capacity if the room you’ll be cooling is heavily shaded. Add another 4,000 BTU if you’ll be using the air conditioner to cool your kitchen. If more than 2 people will be regularly spending time in the room, increase the capacity of the air conditioner you buy by 600 BTUs per person.
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One-sentence summary --
Measure the area you need the air conditioner to cool. Find an A/C unit with the recommended BTU rating for your space. Get an A/C unit with a higher BTU rating if your space receives a lot of sunlight.