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1978
Wie bei der Break-even-Analyse geht es auch bei der Cost-Volume-Profit-Analyse um die Zusammenhange zwischen Kosten, Umsatz und Gewinn, um die Auswirkungen von Preisanderungen, Mengenanderungen, Anderungen der proportionalen und fixen Kosten auf den Gewinn.
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Wie bei der Break-even-Analyse geht es auch bei der Cost-Volume-Profit-Analyse um die Zusammenhange zwischen Kosten, Umsatz und Gewinn, um die Auswirkungen von Preisanderungen, Mengenanderungen, Anderungen der proportionalen und fixen Kosten auf den Gewinn.
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Cost/Volume/Profit Analysis in the Hospital Industry
Health Care Management Review, 1979Although the concepts and techniques of cost/volume/profit analysis as currently discussed and used in general industry can be adapted to the cost-reimbursed hospital industry, they cannot be employed with any degree of reliability.
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1990
After studying this chapter, you should be able to: describe the differences between the accountants’ and the economists’ model of cost—volume—profit analysis; justify the use of linear cost and revenue functions in the accountants’ model; apply the mathematical approach to answer questions similar to those listed on pages 213 and 214 ...
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After studying this chapter, you should be able to: describe the differences between the accountants’ and the economists’ model of cost—volume—profit analysis; justify the use of linear cost and revenue functions in the accountants’ model; apply the mathematical approach to answer questions similar to those listed on pages 213 and 214 ...
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A Study on Cost Volume Profitability Analysis
International Journal of All Research Education and Scientific MethodsThis research aims to identify the optimal production or service volume that maximizes profitability while maintaining cost-effectiveness. By analyzing the balance between production output and associated costs, the study explores businesses can optimize their operations.
null Swathi. P, Neetha Mahadev
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COST‐VOLUME‐PROFIT COMPLICATIONS USING A SIMPLIFIED FIRM
Journal of Business Finance & Accounting, 1983This paper assesses the problems of using a simplified firm of the typehggested by Sterling and Thomas (1979) to develop internal pricing and output levels generally and for cost‐volume‐profit calculations specifically. The particular choice of industry in this case makes more complicated the development of such internal accounting information.
David J. Williams, Chanoch Shreiber
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Cost-Volume-Profit Analysis Under Uncertainty
Journal of Accounting Research, 1974Cost-volume-profit analysis is widely used as a means for enabling management to decide whether to make or buy, to continue or discontinue a particular product, to increase production of a product, to introduce new lines, and so on. In the past, an undesirable feature of C-V-P analysis was the assumption that demand and other quantities, such as price ...
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A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty.
The Accounting Review, 1977Abstract This study presents a comprehensive approach to cost-volume-profit analysis under uncertainty. It combines the probability characteristics of the environmental variables with the risk preferences of decision makers. The approach is based on recently suggested economic models of the firm's optimal output decision under ...
Zvi Adar, Amir Barnett, Baruch Lev
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OPTIMIZING AND SATISFICING IN STOCHASTIC COST‐VOLUME‐PROFIT ANALYSIS
Decision Sciences, 1979ABSTRACTThis paper examines some of the implications of introducing penalties for output not equalling demand by employing a general stochastic model for a firm facing an uncertain demand with a known probability density function. Several alternative objectives of the firm are considered: (1) maximization of expected profits; (2) maximization of the ...
Badr E. Ismail, Joseph G. Louderback
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STOCHASTIC COST‐VOLUME‐PROFIT ANALYSIS IN A COMPETITIVE OLIGOPOLY
Decision Sciences, 1983ABSTRACTPrevious stochastic cost‐volume‐profit (CVP) models have assumed that the firm was operating under either perfect competition or monopolistic conditions. This paper presents a stochastic CVP model applicable to oligopolistic competition. Each firm is assumed to maximize a linear function of the expected value and the standard deviation of its ...
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COST‐VOLUME‐PROFIT ANALYSIS IN STOCHASTIC PROGRAMMING MODELS
Decision Sciences, 1980AbstractThis paper applies mathematical programming to cost‐volume‐profit (CVP) analysis under contribution margin uncertainty. Three CVP probabilistic chance‐constraint models based on various safety‐first criteria for decisions under uncertainty are presented and compared.
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