方法证据记录
Cost-Volume-Profit Analysis
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.
源记录
引文逐字复制自方法源记录。这些引文不代表任何层级的验证。
Cost-Volume-Profit (CVP) Analysis Framework for Managerial Decision Making
分类方法记录 · mcdm / accounting
- Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2015). Managerial accounting (15th ed.). McGraw-Hill Education. · URL
- Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (15th ed.). Pearson Education. · URL
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