Generalization of profit sensitivity analysis
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2014, Vol 2014, Issue 79
Abstract
The aim of the article is to present two-dimensional sensitivity analysis of profit as one of the most sig-nificant concepts in contemporary management accounting. In the first part of the paper, selected prob-lems of matrix calculus are presented as introduction to economic leverages theory. The issues discussed in the paper include horizontal and vertical analysis of the profit model, economic leverage matrices and generalized rate of profit change. The last part of the paper discusses the concept of economic leverages generalization. An interdisciplinary approach to management accounting and application of research methods typical of quantitative sciences make it possible to develop a more comprehensive theory of management accounting with wider cognitive possibilities.
Authors and Affiliations
Adam Żwirbla
Keywords
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