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| コスト・ボリューム・プロフィット分析× | 活動基準原価計算× | |
|---|---|---|
| 分野 | 会計学 | 会計学 |
| 系統 | MCDM | MCDM |
| 提唱年≠ | 1940s | 1987 |
| 提唱者≠ | Managerial accounting theorists and practitioners | Robert S. Kaplan and Robin Cooper |
| 種類≠ | Managerial accounting and decision analysis framework | Advanced managerial accounting methodology |
| 原典≠ | Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. link ↗ | Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135. DOI ↗ |
| 別名 | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis | ABC System, Activity-Based Management, Activity Costing |
| 関連 | 2 | 2 |
| 概要≠ | 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. | Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arbitrary allocation bases (e.g., machine hours or direct labor), ABC traces costs to specific activities (purchasing, machine setup, quality control) and then to products based on which products actually consume those activities, providing more accurate product costs for decision making. |
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