CRITERIA OF RISKS IN THE MODEL OF CVP-ANALYSIS
Journal Title: Регіональна економіка та управління - Year 2018, Vol 2, Issue 20
Abstract
The existing theory of the CVP-analysis model is supplemented with fundamentally new results that were not previously considered in the framework of this model and which have a simple geometric interpretation. A concrete example demonstrates the practical use of these results as analytical criteria for making the right management decisions on tactics and business strategies. It is established that the strategy and tactics of management decisions should be based on the analysis of the risk criteria – the margin of profit margin, rather than the analysis of the marginal profit margin as it is mistakenly recommended in the scientific and educational literature by the CVP analysis model.
Authors and Affiliations
Tetyana Bolotova
Keywords
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