Download Tag: COST-VOLUME-PROFIT ANALYSIS

ABSTRACT Cost–Volume–Profit (C–V–P) analysis is the analysis of the cost evolution models, which points out the relations between cost, production volume and profit. Cost-Volume-Profit (CVP) analysis from the accounting profession perception is a managerial accounting technique that is concerned with the effect of sales volume and product costs on operating profit of a business. According to Hilton, (2000:312), cost-volume-profit (CVP) analysis focuses on the number of units sold as the sole ...

ABSTRACT This research investigation has focused on the use of cost-volume-profit analysis as a tool for profit planning and control using Nigerian Bottling Company Plc as a case study. The Nigerian Bottling Company Plc was facing lots of problem after it establishment in 1953, and these problems includes; low capacity utilization, shortage of foreign exchange to the needed raw materials and competitive market where only the fittest survive. Some of ...

ABSTRACT In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of management. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could be positive or negative in business discussions. In the study, a questionnaire ...

CHAPTER ONE 1.0     INTRODUCTION Management has been defined as a process of planning, controlling, organizing, directing and coordinating the affair of an organization.  This process demand decision making at every stage.  Where there is a problem and choice of action not just to the satisfactory of management but for the optimal goods of the firm.  This optimal choice provide solution to the problem. The data provided must be used in ...

ABSTRACT This research investigation has focused on the use of cost-volume-profit analysis as a tool for profit planning and control using Nigerian Bottling Company Plc as a case study. The Nigerian Bottling Company Plc was facing lots of problem after it establishment in 1953, and these problems includes; low capacity utilization, shortage of foreign exchange to the needed raw materials and competitive market where only the fittest survive. Some of ...

ABSTRACT This is set out to determine the application of cost volume profit analysis in business decision making the constraints experienced as well as the assessment of service coverage. In chapter one and two the decision makers on management is faced with a lot of problems but when these are addressed, the cost volume profit analysis are not adequately interpreted to management non availability of records and lack of proper ...

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF THE STUDY Orjih (2001), defined cost-volume-profit analysis as “specific way of presenting and studying the inter-relationship between costs, volumes and profits”.  According to him, it provides information to management in a most lucid and precise manner.  It establishes a relationship between revenues and costs with respect to volumes.  It indicates the level of sales at which costs and revenue are in equilibrium.  This equilibrium point ...