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Cost-volume-profit analysis and the value of information
197728, 3 p. : ; Bibliography: p. 13. ; "November, 1977." The authors wish to express their gratitude to Dr. L. G. Eckel for reading several drafts of the manuscripts and to Drs. N. Archer and z. Drezner for assistance with some of the mathematics.
Richardson, A. William +2 more
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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 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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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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COST-VOLUME-PROFIT ANALYSIS UNDER CONDITIONS OF UNCERTAINTY.
The Accounting Review, 1964Abstract Cost-volume-profit (C-V-P) analysis is frequently used by management as a basis for choosing among alternatives such decisions as, the sales volume required to attain a given level of profits, and the most profitable combination of products to produce and sell are examples of decision problems where C-V-P analysis is useful ...
Robert K. Jaedicke +1 more
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Model Sampling: A Stochastic Cost-Volume-Profit Analysis.
The Accounting Review, 1975Abstract The article presents an accounting model of cost-volume-profit (C-V-P) analysis. The use of stochastic analysis in a C-V-P analysis model is a great step forward in providing more useful information for profit planning. This model has been depicted as a limit analysis, since the assumptions of the independent model parameters
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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.
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Use of the cost/volume/profit analysis to estimate earnings [PDF]
Given the existing risks and competition conditions, company management needs management accounting, which is a component of the company’s accounting system and is designed solely to help managers in the decision-making process. Due to the diversification of the production and sale activities, there has become imperative, from the viewpoint of company ...
Dorina Budugan, Iuliana Georgescu
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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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THE OPERATIONAL RISK AND THE APPLICATION OF THE COST-VOLUME-PROFIT MODEL [PDF]
One of the purposes of our paper is to provide a comprehensive survey of the operational risk, in order to understand the behaviour of costs and the impact of their structure on company's profits. In order to achieve the targeted profits or to analyze the operational risk, managers can use the Cost-Volume-Profit (CVP) model - one of the simplest ...
Maria-Daniela Bondoc, Mariana Banuta
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