Discussion on Cost-Volume-Profit Analysis

Ming Chen

2022

Abstract

Cost-Volume-Profit Analysis (CVP) is very important for the management of modern enterprises. A common question in business management is how to use CVP to make decisions. At present, this analysis method is widely used. It is associated with enterprise risk analysis and can spur the company to strive to reduce business risk. Combined with the prediction technology, enterprises can make a break-even prediction, profit forecast, etc., and combine it with decision-making. At first, this paper introduces the viewpoints of CVP at home and abroad, then briefly introduces this method. After that, this paper expounds the basic assumptions of the traditional Cost-Volume-Profit Analysis and analyzes its limitations. Finally, this article puts forward some suggestions to improve this method.

Paper Citation

in Harvard Style

Chen M. (2022). Discussion on Cost-Volume-Profit Analysis. In Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM, ISBN 978-989-758-593-7, pages 233-239. DOI: 10.5220/0011172400003440

in Bibtex Style

@conference{bdedm22,
author={Ming Chen},
title={Discussion on Cost-Volume-Profit Analysis},
booktitle={Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,},
year={2022},
pages={233-239},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011172400003440},
isbn={978-989-758-593-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,
TI - Discussion on Cost-Volume-Profit Analysis
SN - 978-989-758-593-7
AU - Chen M.
PY - 2022
SP - 233
EP - 239
DO - 10.5220/0011172400003440