Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry
AbstractIn this paper we want to bring arguments to support the use of cost – volume – profit analysis in the hospitality industry, especially giving the current crisis. It can respond promptly to some questions that may arise during the conduct of business because it allows the calculation of certain performance indicators. This analysis is part of the management accounting method “direct costing”.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): X (2010)
Issue (Month): 2 (October)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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cost – volume - profit analysis; decision - making process; direct -costing; hospitality industry.;
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