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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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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.
Yufei Yuan
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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 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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Cost behaviour and costvolume-profit analysis
1991For managers to be able to choose between alternative business opportunities, they need information regarding future costs and revenues and the way in which these may vary at different levels of activity. In order to use this information effectively, in the business environment, they also need to understand how costs are determined and the way in which
Aidan Berry, Robin Jarvis
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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 ...
openaire +1 more source
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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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
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