cost-volume-profit chart

cost-volume-profit chart
учет, фин. = break-even chart

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

  • 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

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • profit-volume chart — PV chart A graph showing the profits and losses to be made at each level of activity. The profit loss line is usually plotted as a linear function, and the graph shows the total fixed cost level as the loss at zero activity, the breakeven point… …   Big dictionary of business and management

  • profit–volume chart — PV chart A graph showing the profits and losses to be made at each level of activity. The profit/loss line is usually plotted as a linear function, and the graph shows the total fixed cost level as the loss at zero activity, the breakeven point… …   Accounting dictionary

  • breakeven chart — breakeven graph A graph on which an organization s total costs, analysed into fixed costs and variable costs, are drawn over a given range of activity, together with the sales revenue for the same range of activity. The point at which the sales… …   Accounting dictionary

  • breakeven chart — breakeven graph A graph on which an organization s total costs, analysed into fixed costs and variable costs, are drawn over a given range of activity, together with the sales revenue for the same range of activity. The point at which the sales… …   Big dictionary of business and management

  • 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

  • Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Break-even — In economics, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has broken even . Therefore has not made a profit or a loss.ComputationIn… …   Wikipedia


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