Publication: Aplicarea corelaţiei „COST-VOLUM – PROFIT” (CVP) şi luarea deciziilor manageriale în agenţiile de turism
Date
Authors
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Publisher
ASEM
Abstract
Description
ŢURCAN, Ludmila. Aplicarea corelaţiei „COST-VOLUM – PROFIT” (CVP) şi luarea deciziilor manageriale în agenţiile de turism. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 201-203. ISBN 978-9975-75-619-8.
The article states the need to use Cost-Volume-Profit (CVP) analysis in making management decisions. Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, and monitor organizational performance. Managers also analyze operational risk as they choose an appropriate cost structure. CZU: 657.47:338.48.
The article states the need to use Cost-Volume-Profit (CVP) analysis in making management decisions. Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, and monitor organizational performance. Managers also analyze operational risk as they choose an appropriate cost structure. CZU: 657.47:338.48.
Keywords
agenţii de turism, calculaţia costului, contabilitate managerială, decizii manageriale, luarea deciziilor