Cost-volume-profit analysis
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Cost-volume-profit analysis (CVP analysis) isi examines the behavior of total revenues, total costs, and operating income as changes occur in the units sold, the selling price, the variable cost per unit, or the fixed costs of a product.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Cost-volume-profit analysis (CVP analysis). Examines the behavior of total revenues, total costs, and operating income as changes occur in the units sold, the selling price, the variable cost per unit, or the fixed costs of a product.
