Cost-Volume-Profit Analysis Adjusted for Learning

E. V. McIntyre
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E. V. McIntyre: Florida State University

Management Science, 1977, vol. 24, issue 2, 149-160

Abstract: A model is developed for cost-volume-profit analysis which incorporates a nonlinear cost function to express the effects of employee learning. Sensitivity analysis is applied to the model to assess the impact of estimation errors in the learning rate and steady-state production time on estimated profit and break-even quantities. The paper also examines the effects on the model of (1) alternative accounting treatments of production-related costs, and (2) continuous learning due to employee turnover.

Date: 1977
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Persistent link: https://EconPapers.repec.org/RePEc:inm:ormnsc:v:24:y:1977:i:2:p:149-160

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