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Limitations of the profit‐volume model in analyzing dental teaching clinics
Author(s) -
DuBois LM
Publication year - 1996
Publication title -
journal of dental education
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.53
H-Index - 68
eISSN - 1930-7837
pISSN - 0022-0337
DOI - 10.1002/j.0022-0337.1996.60.3.tb03019.x
Subject(s) - profit (economics) , position (finance) , profit center , volume (thermodynamics) , medicine , medical education , economics , finance , microeconomics , physics , quantum mechanics
Use of the cost center concept and the profit‐ volume model has been advocated to analyze the fiscal position of dental teaching clinics. While these methods are helpful in solving specific management dilemmas, they have three identifiable limitations in describing the overall fiscal position of dental teaching clinics. The purpose of this paper is to review these limitations and to discuss their implication.