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Cost Volume Profit, A Managerial Accounting Technique

Author

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  • Victoria FIRESCU

    () (Faculty of Economics and Law, University of Pitesti, Romania)

  • Diana BRANZA

    () (Faculty of Economics and Law, University of Pitesti, Romania)

Abstract

This paper aims at highlighting the role of the Cost Volume Profit model in developing and analysing scenarios for the forecast of the impact of managerial decisions on short-term company performance. The research approach is a practical one, with a predominantly constructive nature, of forward looking analysis of the evolution of the result of an economic entity operating in the bakery field. By means of the comparative method applied to a case study, on the example of a company operating in the bakery field, the best scenario being chosen from the perspective of its positive impact on the main primary and synthetic decisional indicators of the Cost Volume Profit model. The limitations of this research are given by the hypotheses of the Cost Volume Profit model as well as by the fact that the case study selected as research model does not allow for a full approach of a business sector.

Suggested Citation

  • Victoria FIRESCU & Diana BRANZA, 2016. "Cost Volume Profit, A Managerial Accounting Technique," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 25-34.
  • Handle: RePEc:pts:journl:y:2016:i:3:p:25-34
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    More about this item

    Keywords

    cost volume profit model; scenario; decision-making indicators.;

    JEL classification:

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

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