cost-volume-profit analysis
- cost-volume-profit analysis
CVP analysis , фин. анализ "затраты-объем-прибыль"
See:
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анализ корреляции между затратами, объемами производства и прибыли; фактически делается выбор между повышением цены, увеличением производства и территории продаж данных товаров.
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затратно-прибыльный анализ
Англо-русский экономический словарь.
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Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia
Cost-Volume Profit Analysis — A method of cost accounting used in managerial economics. Cost volume profit analysis is based upon determining the breakeven point of cost and volume of goods. It can be useful for managers making short term economic decisions, and also for… … Investment dictionary
cost-volume-profit analysis — See: breakeven analysis … Accounting dictionary
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Profit-Volume (PV) Chart — A graphic that shows the relationship between a company s earnings (or losses) and its sales. The chart tells how different levels of sales affect a company s profits. Companies can use profit volume charts to establish sales goals, to analyze… … Investment dictionary
breakeven analysis — cost volume profit analysis; = CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to… … Accounting dictionary
breakeven analysis — cost volume profit analysis; CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to determine… … Big dictionary of business and management
Marginal cost — A typical marginal cost curve with marginal revenue overlaid In economics and finance, marginal cost is the change in total cost that arises when the quantity produced changes by one unit. That is, it is the cost of producing one more unit of a… … Wikipedia
Total cost — In economics, and cost accounting, total cost (or total costs) describes the total economic cost of production and is made up of variable costs, which vary according to quantity produced such as raw materials, plus fixed costs, which are… … Wikipedia
Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… … Wikipedia
CVP analysis — CVP stands for Cost Volume Profit. The CVP analysis is a financial decision making aid used to determine the level of output used to achieve any target profit level or the financial impact of basic business activities like changes in costs or… … Wikipedia