Cost - Volume - Profit Analysis – An Instrument of Managerial Control of the Economic Entities in the Extractive Industry
This study intends to demonstrate that the cost-volume-profit analysis is based on the analysis of the balance point, of the relations between the prices of goods, the activity’s volume, the unit variable cost, the total fixed costs, the balance of the mixed production, the managerial planning and t...
Main Authors: | Răscolean Ilie, Rakos Ileana-Sorina |
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Format: | Article |
Language: | English |
Published: |
Ovidius University Press
2017-01-01
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Series: | Ovidius University Annals: Economic Sciences Series |
Subjects: | |
Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/25.pdf |
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