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Cost Volume Profit Model, The Break -Even Point And The Decision Making Process In The Hospitality Industry


  • Briciu Sorin

    (University December 1st , 1918 Alba Iulia, Faculty of Sciences)

  • Scorte Carmen

    (University of Oradea, Faculty of Economics)


Management accounting and cost calculation in the hospitality industry is a pathless land. The prezent article is a starting point of a long scientific approach on the domain of the hospitality industry and on the managerial accounting in this area. Our intention is to put the spot light back on the thorny problem of applying Financial Accounting and specifically its implementation in the hospitality industry. One aim of this article is to provide a picture of CVP analysis in decision making with customizing the hospitality industry. To cope with the crisis period, the competition and to achieve the expected profits of the hospitality industry ,managers have the possibility to apply CVP analysis, one of the most simple and useful analytical tools. This paper will address the basic version of the CVP model, exemplifying the main indicators of the particular model for the hospitality industry that can help guide decision-making.

Suggested Citation

  • Briciu Sorin & Scorte Carmen, 2010. "Cost Volume Profit Model, The Break -Even Point And The Decision Making Process In The Hospitality Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 839-845, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:839-845

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    Cited by:

    1. Katarína Čulková & Adriana Csikósová & Jaroslav Janek, 2013. "Planning In Conditions Of Slovak Republic Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-13.

    More about this item


    CVP model; Break-even point; hospitality industry;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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