文章基本信息

标题：Cost - Volume - Profit Analysis – An Instrument of Managerial Control of the Economic Entities in the Extractive Industry
本地全文：下载
作者：Răscolean Ilie ; Rakos Ileana-Sorina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：2
语种：English
出版社：Ovidius University Press
摘要：This study intends to demonstrate that the cost-volume-profit analysis is based on the analysis of the balance point,of the relations between the prices of goods,the activity’s volume,the unit variable cost,the total fixed costs,the balance of the mixed production,the managerial planning and the decision making is actually a financial model which highlights the changes occurred in the profit size as a consequence of the amendment of the sold volume of good,of the selling price and of the manufacturing costs. The case study was conducted in Mol Romania,an economic entity with integrated activity on oil and natural gas. The CPV relation offers a general model of the economic activity.The study ends up with conclusions in what concerns the advantages offered by the analysis which can be made on the basis of the cost-volume-profit relation and that can be implemented in the decision making process.
关键词：variable costs;fixed costs;cost-volume-profit;economic entity;breakeven level