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Cost-Volume-Profit (CVP) Analysis for decision making
Authors: Aggelopoulos, Eleftherios
Georgopoulos, Antonios
The third chapter presents the methodology of CVP analysis as a decision making tool. It describes the preparation of the contribution margin report which correlates costs, sales volume and profit. Also, it explains how the CVP analysis can be used for strategic decision-making purposes such as product pricing, cost structure change, etc. Finally, the chapter illustrates how the uncertainty factor can be integrated into the conceptual framework of CVP analysis by using excel spreadsheets such as scenario analysis and sensitivity analysis.
Linguistic Editors: Lampropoulos, Ioannis
Graphic Editors: Kalogera, Maria
Type: Chapter
Creation Date: 08-07-2022
Item Details:
License: Attribution - NonCommercial - ShareAlike 4.0 International (CC BY-NC-SA 4.0)
Bibliographic Reference: Aggelopoulos, E., & Georgopoulos, A. (2022). Cost-Volume-Profit (CVP) Analysis for decision making [Chapter]. In Aggelopoulos, E., & Georgopoulos, A. 2022. Management Accounting [Undergraduate textbook]. Kallipos, Open Academic Editions.
Language: Greek
Is Part of: Management Accounting
Publication Origin: Kallipos, Open Academic Editions