Using Cost-Volume-Profit Analysis in Decision Making

Gabriela Buşan and Ionela-Claudia Dina
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Gabriela Buşan: „Constantin Brâncuşi” University of Tg.-Jiu, Romania
Ionela-Claudia Dina: „Constantin Brâncuşi” University of Tg.-Jiu, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 3, 103-106

Abstract: The cost-volume-profit study the manner how evolve the total revenues, the total costs and operating profit, as changes occur in volume production, sale price, the unit variable cost and / or fixed costs of a product. Managers use this analysis to answer different questions like: How will incomes and costs be affected if we still sell 1.000 units? But if you expand or reduce selling prices? If we expand our business in foreign markets?

Keywords: cost-volume-profit; marginal contribution; break-even; the equation method; the marginal contribution method; graphical method (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:3:y:2009:p:103-106

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