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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