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
Related Articles
- EP ID EP511733
- DOI -
- Views 152
- Downloads 0
FUNCTIONING OF THE BANK AS AN ECOSYSTEM
The article explores the interpretation of the notion of “ecosystem” and provides an own interpretation of the “banking ecosystem”. The analysis of the basic principles of the formation of the banking ecosystem. Problems...
EVALUATION AND ANALYSIS OF MATERIAL AND TECHNICAL RESOURCES OF AN ENTERPRISE ON THE EXAMPLE OF MOTIVE POWER DEPOT “KHRYSTYNIVKA” OF THE ODESA RAILWAYS
Investigated the conception of «material and technical resources of the enterprise». The specifics of management, evaluation and analysis of material and technical resources by the example of the «Locomotive depot «Khrys...
EVALUATION OF EFFICIENCY OF FINANCIAL RESOURCES MANAGEMENT AT DAIRY INDUSTRY COMPANIES
The article presents the results of a comprehensive evaluation of the efficiency of financial resources management at dairy industry companies. The analysis of formation and allocation of financial resources was done. Th...
COMPREHENSIVE EVALUATION OF THE LEVEL OF PERSONNEL PROVISION OF LOCAL AUTHORITIES
The article proposes an approach to comprehensive assessment of the level of staffing in local government bodies. Its realization includes three stages: substantiation of the information component of the assessment of st...
ANALYSIS OF EFFECTIVE INFLUENCE OF INCOME TAX ON INNOVATIVE ACTIVITY
Тhe article provide the tax burden that forms the income tax and establishes that it does not produce a significant influence on innovation activity. Several indicators of innovation activity have been analyzed and sensi...