Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry

Mihalache Anita () and Salagean Liana ()
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Mihalache Anita: “George Baritiu” University of Brasov
Salagean Liana: “George Baritiu” University of Brasov

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 463-467

Abstract: In this paper we want to bring arguments to support the use of cost – volume – profit analysis in the hospitality industry, especially giving the current crisis. It can respond promptly to some questions that may arise during the conduct of business because it allows the calculation of certain performance indicators. This analysis is part of the management accounting method “direct costing”.

Keywords: cost – volume - profit analysis; decision - making process; direct -costing; hospitality industry. (search for similar items in EconPapers)
JEL-codes: M4 M49 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:463-467

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