文章基本信息

标题：An Analysis of Cost Volume Profit of Nestlé Limited
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作者：B. Navaneetha ; K. Punitha ; Raichu Mercy Joseph 等
期刊名称：Management and Administrative Sciences Review
印刷版ISSN：2308-1368
出版年度：2017
期号：2
页码：5
语种：English
出版社：Academy of Business & Scientific Research
摘要：Cost volume profit analysis scrutinizes the relationship between changes in activity and changes in total sales revenue, cost and profit. It may provide very useful information particularly for a business that is commencing operations or facing difficult economic conditions. Cost volume profit analysis determines how many units of a product must be sold so that the business reaches its break-even point. It allows the business to consider the effect on profits of various changes in operating costs and revenues such as a reduction in selling price or an increase in fixed cost to determine the sales volume required to achieve a specific profit level and to establish the amount by which the current sales level can decrease before losses are incurred