Open AccessBreak-Even Analysis as a powerful tool in Decision-Making
Author(s) -
Shefket Zeqir Jakupi,
Bedri Statovci,
Besart Hajrizi
Publication year - 2017
Publication title -
international journal of management excellence
Language(s) - English
Resource type - Journals
ISSN - 2292-1648
DOI - 10.17722/ijme.v9i3.940
Subject(s) - reciprocal , qualitative analysis , profit (economics) , computer science , cost–volume–profit analysis , decision analysis , management science , risk analysis (engineering) , business , accounting , economics , qualitative research , microeconomics , accounting information system , accounting management , throughput accounting , social science , philosophy , linguistics , mathematical economics , sociology
This research paper is based on the contemporary techniques presented in the discipline of CVP Analysis. Techniques applied to carry out a complete and accurate financial analysis based on the CVP Analysis. In this paper, an application of theoretical concepts of the CVP Analysis has been realized. The quality of information and the recognition of specific features of business activity influence the achievement of a qualitative analysis. The cost-volume-profit analysis (CVP Analysis) is a powerful tool for planning and making decisions. Since the CVP analysis highlights the reciprocal cost ratio, the quantity sold and the price, it brings together all the financial information of the enterprise.