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Towards a more sophisticated cost-volume-profit analysis / Abdallah Laloui 

Public ISBD Titre : Towards a more sophisticated cost-volume-profit analysis Type de document : texte imprimé Auteurs : Abdallah Laloui, Auteur ; Chris Cowton, Directeur de thèse Editeur : Pays de Galles : University of Wales Année de publication : 1984 Importance : 168 f. Présentation : ill. Format : 30 cm. Note générale : Mémoire de Master : Management and Technology : Royaume-Uni, University of Wales : 1984 Bibliogr. f. 1 - 4 Langues : Anglais (eng) Mots-clés : Cost-volume-profit  analysis Business  enterprise Management Index. décimale : Ms00684 Résumé : Modern business enterprise complexity has made the task of managing and controlling economic resources a continuous process of choosing between alternative courses of action. Business always operates within certain constraints that Government imposes on it and within those constraints, the purpose is to maximize wealth. Many of the decisions involve a critical evaluation of differences in costs and revenues resulting from the alternative courses of action. To aid in decision-making resulting in changes in costs and revenues, a nimber of techniques have been developed. One group of techniques has come to be identified by the generic term Cost-Volume-Profit anlysis (C.V.P). The working environment of mangement has become fraught with the presence of constantly changing products with differences in profit contributions, differences in facilities usage with resultant changes in costs and productivity, and differences in channels of distribution (that is why WALTER RANSTENTRAUCH, the original inventor of the break-even chart, also offered the profit and loss chart and later worked on the sales mixture chart). Cost-Volume-Profit analysis has been adapted and expanded to fit the more complex environment. The purpose of this study in general is to illustrate how the Cost-Volume-Profit analysis approach could be modified and expanded to fit today's complex business enterprise and overcome the aforementioned historical limitations so that it will be a dynamic, workable and valid tool for modern management. In particular this study reviews the cost behaviour concept, discusses the CVP approach and its limitations and shows how it is still useful and can be applied in different domains of management. Finally it attempts to show how C.V.P analysis could be developed and extended to more complex problems. Towards a more sophisticated cost-volume-profit analysis [texte imprimé] / Abdallah Laloui, Auteur ; Chris Cowton, Directeur de thèse . - Pays de Galles : University of Wales, 1984 . - 168 f. : ill. ; 30 cm. Mémoire de Master : Management and Technology : Royaume-Uni, University of Wales : 1984 Bibliogr. f. 1 - 4 Langues : Anglais (eng) Mots-clés : Cost-volume-profit  analysis Business  enterprise Management Index. décimale : Ms00684 Résumé : Modern business enterprise complexity has made the task of managing and controlling economic resources a continuous process of choosing between alternative courses of action. Business always operates within certain constraints that Government imposes on it and within those constraints, the purpose is to maximize wealth. Many of the decisions involve a critical evaluation of differences in costs and revenues resulting from the alternative courses of action. To aid in decision-making resulting in changes in costs and revenues, a nimber of techniques have been developed. One group of techniques has come to be identified by the generic term Cost-Volume-Profit anlysis (C.V.P). The working environment of mangement has become fraught with the presence of constantly changing products with differences in profit contributions, differences in facilities usage with resultant changes in costs and productivity, and differences in channels of distribution (that is why WALTER RANSTENTRAUCH, the original inventor of the break-even chart, also offered the profit and loss chart and later worked on the sales mixture chart). Cost-Volume-Profit analysis has been adapted and expanded to fit the more complex environment. The purpose of this study in general is to illustrate how the Cost-Volume-Profit analysis approach could be modified and expanded to fit today's complex business enterprise and overcome the aforementioned historical limitations so that it will be a dynamic, workable and valid tool for modern management. In particular this study reviews the cost behaviour concept, discusses the CVP approach and its limitations and shows how it is still useful and can be applied in different domains of management. Finally it attempts to show how C.V.P analysis could be developed and extended to more complex problems.

Exemplaires

Code-barres	Cote	Support	Localisation	Section	Disponibilité	Spécialité	Etat_Exemplaire
Ms00684	Ms00684	Papier	Bibliothèque centrale	Mémoire de Master	Disponible

Documents numériques

LALOUI.Abdellah.pdf URL