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ИД «Финансы и кредит»






Digest Finance

CVP analysis as a tool for effective company management in the new economy

Vol. 19, Iss. 4, DECEMBER 2014

PDF  Article PDF Version

Available online: 28 November 2014


JEL Classification: 

Pages: 16-23

Kondratova S.V. Moscow State University of Mechanical Engineering (MAMI), Moscow, Russian Federation

Umrikhina M.V. Moscow State University of Mechanical Engineering (MAMI), Moscow, Russian Federation

In the context of increased competition, the role and importance of operations analysis in the daily company management are enhancing. The authors examined the nature and the need for operations analysis (cost-volume-profit analysis) in decision-making at the initial stage of the new client-oriented economy development. The article presents a system of indicators of the CVP analysis, which links financial performance with customer satisfaction level. The authors conclude that to assess a company's breakeven point, it is necessary to consider additional customer loyalty enabling to achieve the maximum economic effect.

Keywords: CVP, analysis, operations, customer satisfaction index, breakeven point, contribution margin, new economy


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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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