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| コスト・ボリューム・プロフィット分析× | 監査における分析的手続× | |
|---|---|---|
| 分野 | 会計学 | 会計学 |
| 系統 | MCDM | MCDM |
| 提唱年≠ | 1940s | 1983 |
| 提唱者≠ | Managerial accounting theorists and practitioners | American Institute of Certified Public Accountants (AICPA) |
| 種類≠ | Managerial accounting and decision analysis framework | Audit procedure methodology |
| 原典≠ | Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. link ↗ | American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ |
| 別名 | Break-Even Analysis, CVP Analysis, Contribution Margin Analysis | Analytical Review, Ratio Analysis, Trend Analysis |
| 関連≠ | 2 | 4 |
| 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. | 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. |
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