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| Analytische Verfahren in der Wirtschaftsprüfung× | Kosten-Volumen-Gewinn-Analyse× | |
|---|---|---|
| Fachgebiet | Rechnungswesen | Rechnungswesen |
| Familie | MCDM | MCDM |
| Entstehungsjahr≠ | 1983 | 1940s |
| Urheber≠ | American Institute of Certified Public Accountants (AICPA) | Managerial accounting theorists and practitioners |
| Typ≠ | Audit procedure methodology | Managerial accounting and decision analysis framework |
| Wegweisende Quelle≠ | 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 ↗ |
| Aliasnamen | Analytical Review, Ratio Analysis, Trend Analysis | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis |
| Verwandt≠ | 4 | 2 |
| Zusammenfassung≠ | 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. |
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