Results 241 to 250 of about 11,513,849 (293)

Cost-volume-profit analysis

2022
Chris Guilding, Kate Mingjie Ji
exaly   +4 more sources

A decision support system for stochastic cost-volume-profit analysis

Decision Support Systems, 1993
Abstract 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 ...
openaire   +3 more sources

Financial and Cost-Volume-Profit Models in Developing a Hotel

Journal of Economics, Management and Trade, 2023
Companies 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, Arifin, Benny Mochtar Effendy   +1 more
openaire   +2 more sources

A cash flow cost-volume-profit model

Journal of Accounting Education, 1990
Abstract 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, Dennis Knutson, Dennis Shanholtzer   +2 more
openaire   +1 more source

Cost-volume-profit analysis

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 ...
openaire   +1 more source

Cost-Volume-Profit-Analyse

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.
openaire   +1 more source

Cost/Volume/Profit Analysis in the Hospital Industry

Health Care Management Review, 1979
Although 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.
openaire   +2 more sources

Cost—Volume— Profit Analysis

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 ...
openaire   +1 more source

COST‐VOLUME‐PROFIT COMPLICATIONS USING A SIMPLIFIED FIRM

Journal of Business Finance & Accounting, 1983
This 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
openaire   +1 more source

A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty.

The Accounting Review, 1977
Abstract 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
openaire   +1 more source