Open AccessCVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling
Author(s) -
Наталия Дмитриевна Бабяк,
Є. О. Нагорний
Publication year - 2021
Publication title -
vìsnik agrarnoï nauki pričornomor'â
Language(s) - English
Resource type - Journals
eISSN - 2411-9199
pISSN - 2313-092X
DOI - 10.31521/2313-092x/2021-1(109)-2
Subject(s) - profit (economics) , variable cost , variable (mathematics) , fixed cost , marginal cost , operations research , production (economics) , operations management , computer science , industrial organization , business , economics , microeconomics , engineering , mathematics , mathematical analysis
CVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling The peculiarities of CVP analysis in conditions of multiproduct manufacturing are revealed, comparing methods of its implementation are carried out. The possibilities of application the results of analysis when making managerial decisions in the operating system are determined. The problem of distribution of general constant retained expenses on separate types of products by various methods, as well as the definition of a break-free level of production and realization of certain types of products based on weighted average margin profits, are investigated. The impact on the profit of changing the level of constant costs and specific variables of expenses through an operating lever within the production enterprise is investigated. Keywords: CVP analysis, variable costs, fixed costs, marginal profit, break-even point, operational analysis, operational controlingl.