THE ESSENCE AND PURPOSE OF CVP-ANALYSIS IN MODERN CONDITIONS
Journal Title: Економіка транспортного комплексу - Year 2019, Vol 33, Issue
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
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- EP ID EP591487
- DOI 10.30977/ЕТК.2225-2304.2019.33.0.70
- Views 136
- Downloads 0
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