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Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry

Author

Listed:
  • Mihalache Anita

    () (“George Baritiu” University of Brasov)

  • Salagean Liana

    () (“George Baritiu” University of Brasov)

Abstract

In 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”.

Suggested Citation

  • Mihalache Anita & Salagean Liana, 2010. "Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 463-467, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:463-467
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    More about this item

    Keywords

    cost – volume - profit analysis; decision - making process; direct -costing; hospitality industry.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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