השוואת שיטות

	ניתוח עלות-נפח-רווח	נהלים אנליטיים בביקורת
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1940s	1983
הוגה השיטה	Managerial accounting theorists and practitioners	American Institute of Certified Public Accountants (AICPA)
סוג	Managerial accounting and decision analysis framework	Audit procedure methodology
מקור מכונן	Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
כינויים	Break-Even Analysis, CVP Analysis, Contribution Margin Analysis	Analytical Review, Ratio Analysis, Trend Analysis
קשורות	2	4
תקציר	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.	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.