Part 2 Section C.1. Cost-Volume-Profit Analysis CVP分析

The Decision-Making Process 意思決定プロセス


  • Pricing
  • Alternative manufacturing options
  • Research and development
  • Marketing
  • Distribution
  • Contract negotiation
  • Outsourcing decisions
  • Capital budgeting and disinvestment decisions

Sensibility analysis used in CVP


Sensibility analysis can help the analyst model what the results would be if the assumption does not hold true. The analyst could change the sales price and calculate the new break-even point. Likewise, the analyst could change certain cost variables.