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| Author: | Luther, R. O'Donovan, B. |
| Title: | Cost-volume-profit analysis and the theory of constraints |
| Journal: | Journal of Cost Management
1998 : SEP/OCT, VOL. 12:5, p. 16-21 |
| Index terms: | Cost accounting Manufacturing Profit Theories |
| Language: | eng |
| Abstract: | Despite the changes in advanced manufacturing cost structures, applying modified cost-volume-profit (or CVP) concepts does have continued significance. The article expands the traditional concept of CVP analysis into modern manufacturing, incorporates the theory of constraints, and introduces an approach termed cost-constraint-profit analysis. |
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