損益分岐点分析の補筆
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概要
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There used to be a great interest in cvp analysis including direct costing, break-even point analysis, profit chart and so on, but it has not been placed on the frontier of managerial accounting recently. The usefulness and attractiveness of the analysis seems to be over the hill as the mode of manufacturing in manufacturers has changed from mass-production of a fewer products, i.e. economy of scale, to mini-production of different products, i.e. economy of scope. CVP analysis, however, has not always been history in accounting wisdom completely. It remains to have a seat at a corner of tool box. Though its unchanged simpleness has both merit and demerit, a propose that a few ideas are added to a traditional concept making its basis unchanged is made in this paper. At first, a conventional profit chart is revised repeatedly, thereby increasing its explicability. Such new ideas are introduced through the retouch as break-even line, relocating a fraction of margin of safety from on the horizontal to on the vertical axis, a chart of showing relation between fractions of break-even and margin of safety and so on. Then, the problem of break-even analysis under alternatives is reviewed, in which 'cvp analysis' is replaced with the one 'break-even analysis' because the latter would involve much wider meaning than the former. For example, the concept of break-even analysis brings about such a new idea as 'break -even time' used by a leading American computer company. The concept may have the possibilities on account of its simpleness or low-tech nature.
- 麗澤大学の論文
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