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Cost-volume-profit analysis by using the enterprise input-output modeling

Author

Listed:
  • Janez Artenjak
  • Polona Tominc

Abstract

Enterprise input-output modeling (EIOM) can be used in a process of decision making for many purposes. In this paper the cost price models are developed to perform cost-volume-profit (CVP) analysis in a mass-production with the complex structure of a production process. An illustrative example trom the chemical industry is also presented, with the purpose to show the effect of a single factor or combination of factors (sales volume, level of activity, and selling/supply prices) on the financial results.

Suggested Citation

  • Janez Artenjak & Polona Tominc, 2003. "Cost-volume-profit analysis by using the enterprise input-output modeling," Bulletin of the Czech Econometric Society, The Czech Econometric Society, vol. 10(18).
  • Handle: RePEc:czx:journl:v:10:y:2003:i:18:id:118
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    File URL: http://ces.utia.cas.cz/bulletin/index.php/bulletin/article/view/118
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