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Dealing with Fuzziness in Cost-Volume-Profit Analysis
Accounting and Business Research, 1990Abstract A major limitation of the traditional cost-volume-profit (CVP) analysis is its inability to account for uncertainty and risk. This deficiency has been resolved by the development of probabilistic and stochastic CVP models which require precise numerical assessment of uncertainties in sales demand.
Y. Lilian Chan, Yufei Yuan
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Cost-Volume-Profit Analysis Adjusted for Learning
Management Science, 1977A model is developed for cost-volume-profit analysis which incorporates a nonlinear cost function to express the effects of employee learning. Sensitivity analysis is applied to the model to assess the impact of estimation errors in the learning rate and steady-state production time on estimated profit and break-even quantities.
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A STOCHASTIC COST VOLUME PROFIT ANALYSIS
Decision Sciences, 1973ABSTRACTIn most models dealing with the cost‐volume‐profit analysis, the costs and price are usually assumed to be deterministic variables. In this paper, we build such models by explicitly assuming that they are stochastic variables. We then evaluate a number of statistical properties of these models and, in turn, consider the usefulness of the models
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Incremental cost-volume-profit analysis
Journal of Accounting Education, 1990Abstract The discussion of sensitivity analysis for cost-volume-profit model is limited in most cost accounting textbooks. In this article, incremental analysis, a methodology that involves a model of relative incremental changes, is introduced as a framework for conducting sensitivity analysis.
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A decision support system for stochastic cost-volume-profit analysis
Decision Support Systems, 1993Abstract A decision support system for applying cost-volume-profit analysis in an uncertain environment is presented. Product mix programming problem is considered when the contributions of the products are stochastic in nature. Previous studies in this area have assumed that the product contributions are normally distributed and are independent of ...
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Welsh Hotel: Cost‐Volume‐Profit Analysis and Uncertainty
International Journal of Contemporary Hospitality Management, 1994Hotels tend to have a high level of fixed costs, which means that high losses will result if revenue is significantly reduced below the break‐even point. Hence, the traditional cost‐volume‐profit (CVP) model, which is widely used within the hotel sector to determine break‐even analysis, is an important managerial tool.
Paul A Phillips
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1985
The conditional truth approach of management accounting research in the 1960s which, as suggested earlier, underlies much of management accounting’s conventional wisdom, relies on the specification of a decision model. At the end of Chapter 2 it was concluded that economics played a central role in structuring the decision models used by management ...
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The conditional truth approach of management accounting research in the 1960s which, as suggested earlier, underlies much of management accounting’s conventional wisdom, relies on the specification of a decision model. At the end of Chapter 2 it was concluded that economics played a central role in structuring the decision models used by management ...
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A cash flow cost-volume-profit model
Journal of Accounting Education, 1990Abstract The traditional cost-volume-profit (CVP) model assumes the accounting flows follow the accrual accounting model. No distinction is made between accrual cost flows and cash flows. This paper looks at several different cash flow break-even models.
Jay Holmen +2 more
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Financial and Cost-Volume-Profit Models in Developing a Hotel
Journal of Economics, Management and Trade, 2023Companies in search of profit will create a financial model, modeling that is done correctly will help entrepreneurs in making decisions that must be implemented as a result of changes in parameters. One of the financial models in question is Cost Volume Profit (CVP).
Nugraha, Achmad Jaya Adhi +1 more
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