The theoretical and practical aspects of sensitivity analysis of profit model
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 61
Abstract
The evaluation of financial condition is essential not only for actual managing but also for planning the future of an enterprise. Sensitivity analysis is a handy tool of planning and also is an indispensable element of correct appreciation of the firm's past activities.The aim of the article is to present the breakeven analysis as one of the most significant concepts of contemporary management accounting. The paper discusses a new approach to some aspects of breakeven sensitivity analysis. The presented article shows some very important and practically useful aspects of breakeven analysis. The new methodological treatment is the author's original contribution in the field of management accounting methods.
Authors and Affiliations
Adam Żwirbla
Keywords
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