CVP Analysis and Break-even Assessment of the Enterprise

Authors

  • Liana Murzina Neftekamsk branch of the Bashkir State University

Keywords:

CVP - analysis (costs-volume-profit), schedule and break-even point, variable costs, fixed costs, revenue, price, production volume, cost price, profit margin

Abstract

The article is devoted to the assessment of production break-even by the CVP-analysis method, which helps to understand the relationship "cost-volume-profit". The methodology for calculating the break-even point is investigated, which is based on the marginal approach to consider the costs of the enterprise.

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Published

2021-12-22 — Updated on 2021-12-31

Issue

No. 4 (2021): Journal "U". Economy. Management. Finance. 4/2021

Section

Young Researchers' Papers

License

Copyright (c) 2021 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

CVP Analysis and Break-even Assessment of the Enterprise. (2021). "Journal "U". Economy. Management. Finance.", 4, 167-170. https://portal-u.ru/index.php/journal/article/view/558