- cost-volume-profit (C-V-P) analysis
- анализ соотношения Затраты-Объем-Прибыль; анализ, основанный на взаимозависимости всех операционных затрат, объема продаж или доходов и запланированной чистой прибыли; используется при планировании затрат или прибыли для определения одного из трех факторов, когда два других известны.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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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
Cost to serve — is a process driven accountancy tool to calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer. In the context of supply chain management it can be used… … Wikipedia
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
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
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