THE ESSENCE AND PURPOSE OF CVP-ANALYSIS IN MODERN CONDITIONS

Abstract

In the work, according to the results of existing approaches analysis to the definition of the essence, purpose, aim and tasks of the CVP analysis, the purpose, aim and main tasks of operational analy-sis in modern conditions were determined. Twenty-two literary sources for the last twelve years, selected on the basis of the developed research algorithm, were used as an analytical material. After analyzing the approaches to the determination of the essential feature of the term «CVP-analysis» essence, it was revealed that a certain unity of opinions appeared only during the last ten years. Based on the usage of the content analysis, the essence of the term «CVP analysis» was im-proved by a comprehensive account of its purpose, goals, objectives and features of enterprises in a socially oriented market economy. It is proposed to understand it as a management accounting tool that helps to make management decisions by studying the dependence of changes in costs, production volume and sales of products, in order to prevent enterprises from becoming unprofita-ble in conditions of increasing competition and enhancing the social responsibility of business. On the basis of the essence, the expediency of using operational analysis as one of the tools of a com-pany`s crisis management in modern conditions was substantiated. In the future, it is planned to substantiate the list of CVP-analysis indicators, which would take into account the features of a modern socially oriented market economy. To obtain the described results, the following research methods were used: logical-theoretical generalization, abstraction, comparison, analogy, model-ing, formalization, analysis, synthesis, deduction, induction, systems approach, morphological analysis, content analysis, ranking and grouping. The proposed research results can be used by financial directors, their deputies and employees who are interested in the effective management of the enterprise in modern conditions.

Authors and Affiliations

Ya. DOGADAYLO, A. LABOONSKAYA

Keywords

Related Articles

ОСОБЛИВОСТІ РОЗВИТКУ ПІДПРИЄМСТВ ТРАНСПОРТНО-ЛОГІСТИЧНОЇ СИСТЕМИ В УМОВАХ VUCA-СВІТУ

У статті розглянуто особливості розвитку підприємств транспортно-логістичної системи, які обумовлені характеристиками сучасного світу – мінливістю, не-визначеністю, складністю та багатозначністю. Ці умови вимагають від п...

PERSPECTIVE AREAS OF TRANSPORT DEVELOPMENT IN UKRAINE

The relevance of the research consists in determining the strategic areas for the development of Ukraine's transport as the most important basic factor for sustainable and dynamic economic growth, strengthening its posit...

ASSESSMENT OF ENTERPRISE EFFICIENCY

The improved method of assessing the enterprise efficiency by evaluating the efficiency of using the certain types of resources has been suggested. The technique involves building matrices characterizing the overall effi...

DEVELOPMENT OF A VIABLE MANAGEMENT SYSTEM MODEL FOR MOTOR-TRANSPORT ENTERPRISES

The model of the system of management of a motor-transport enterprise based on the methods of viable systems cybernetic modeling is offered. The rationalization for the transition from a functional approach to management...

OBJECT OF MANAGEMENT OF MOTOR TRANSPORT SERVICES COMPETITIVENESS

Functioning of motor transport enterprises on the market becomes possible due to the permanent increase of their services competitiveness. The effective tool of keeping competitiveness on the high level is the distinguis...

Download PDF file
  • EP ID EP591487
  • DOI 10.30977/ЕТК.2225-2304.2019.33.0.70
  • Views 137
  • Downloads 0

How To Cite

Ya. DOGADAYLO, A. LABOONSKAYA (2019). THE ESSENCE AND PURPOSE OF CVP-ANALYSIS IN MODERN CONDITIONS. Економіка транспортного комплексу, 33(), 70-83. https://europub.co.uk/articles/-A-591487