期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Managers use the ―Cost-Volume-Profit‖ (CVP) analysis as a support in decision making,some of which are strategic decisions. The fundamental hypothesis of CVP analysis is based on: 1. Changes that occur in business volume entail changes in revenues and costs;2. Total costs are split into variable costs and fixed costs;3. The total variable costs structure includes direct and indirect variable costs of a product,like fixed costs including direct and indirect fixed costs;4. The analysis of revenues development and total costs in relation to production volume is carried out within a relevant time interval;5. Within the limits of the relevant time interval the analysis coordinates (selling price,unitaty variable cost and fixed costs) are known and constant;6. CVP analysis can be conducted on a single product,taking in consideration that the total ratios of different products would remain constant as the number of total units sold changes.
