পদ্ধতির তুলনা করুন
নির্বাচিত পদ্ধতিগুলো পাশাপাশি পর্যালোচনা করুন; যে সারিগুলোয় পার্থক্য আছে সেগুলো চিহ্নিত করা হয়।
| অডিটিং-এ বিশ্লেষণাত্মক পদ্ধতি× | কস্ট-ভলিউম-প্রফিট বিশ্লেষণ× | |
|---|---|---|
| ক্ষেত্র | হিসাববিজ্ঞান | হিসাববিজ্ঞান |
| পরিবার | MCDM | MCDM |
| উদ্ভবের বছর≠ | 1983 | 1940s |
| প্রবর্তক≠ | American Institute of Certified Public Accountants (AICPA) | Managerial accounting theorists and practitioners |
| ধরন≠ | Audit procedure methodology | Managerial accounting and decision analysis framework |
| মৌলিক উৎস≠ | American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ | Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. link ↗ |
| অপর নাম | Analytical Review, Ratio Analysis, Trend Analysis | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis |
| সম্পর্কিত≠ | 4 | 2 |
| সারসংক্ষেপ≠ | Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing. | Cost-Volume-Profit (CVP) Analysis is a foundational managerial accounting method that examines the relationships among costs, sales volume, and profit. By analyzing how changes in production volume, selling price, and cost structure affect profitability, managers can make informed decisions about pricing, production, and strategic direction. CVP analysis provides insight into break-even points and the profit generated at various activity levels. |
| ScholarGateডেটাসেট ↗ |
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