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
Related Articles
- EP ID EP53551
- DOI -
- Views 106
- Downloads 0
Accounting students’ personality versus contemporary accounting system
As per J. L. Holland’s occupational personality theory, six types of occupational personality exist with which six models of the work environment are matched. An individual’s personality type should be compliant with the...
Report on the 6th and 7th Seminars of the Accounting Science Committee of the Polish Academy of Sciences
The study provides an account of two scientific events organized as part of the celebrations of the 70th anniversary of the Accounting Department at the University of Lodz. The first event was the 6th Seminar of the Acco...
The valuation of finished products as an important risk factor in the distortion of financial statements
The aim of the study was to answer the following questions:1. Is the correct valuation of products significant from the point of view of economic risk?2. Are there situations in Polish practice of inaccurate valuations t...
Cost object in accounting
In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cu...
Selected problems concerning measurement, valuation and accounting for intellectual capital. A discussion paper
The purpose of this study is to confront certain propositions presented in Lesław Niemczyk’s publication Rachunkowość finansowa aktywów kompetencyjnych i kapitału intelektualnego. Nowy dział rachunkowości(Accounting for...