A decision support system for stochastic cost-volume-profit analysis

Ravichandran, R.

doi:10.1016/0167-9236(93)90069-f

Cited by 9 publications

(6 citation statements)

References 46 publications

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“…Ainda, no que tange ao uso da Análise CVL como ferramenta gerencial, esta pode ser considerada um modelo comparativo da relação de uma empresa e seu ambiente e que proporciona diversos informes úteis aos administradores (RAVICHANDRAN, 1993;SULAIMAN;AHMAD;ALWI, 2004;D´AMATO et al, 2012;MARION;KETLE, 2014).…”

Section: Fundamentação Teóricaunclassified

Analysis of cost/volume/profit applied on small cargo carrier

Silva¹,

Scheren²,

Wernke³

2019

Revista Capital Científico - Eletrônica

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O presente estudo consiste em identificar as informações gerenciais que podem ser obtidas pela utilização da Análise CVL numa pequena transportadora. O estudo concentra-se na representatividade dos custos sobre as operações em uma empresa no transporte de cargas e sua influência nos processos organizacionais, com visão de salientar a importância da Análise Custo/Volume/Lucro. Os dados utilizados para as análises foram coletados pelo software da empresa e gestores. Com base nas análises dos sistemas operacionais e financeiros da empresa, foi desenvolvido este estudo, o qual está amparado pela pesquisa descritiva, com abordagem quantitativa. Com o desenvolvimento do estudo foi possível identificar as receitas e os custos unitários e totais da empresa, bem como a representatividade que cada caminhão contribui para o empreendimento. Conclui-se que a lucratividade do segmento de transporte pôde ser obtida do ponto de vista da margem de contribuição total quanto da margem de contribuição unitária para caminhão. Em relação ao ponto de equilíbrio das operações de transportes possibilitou identificar o nivelamento entre receitas, custos e despesas, estas de forma individualizada ou no conjunto da frota. E ainda no reconhecimento da margem de segurança apurou-se os montantes necessário para que o resultado fosse nulo, e respectivamente as faixas para a obtenção de lucro/prejuízo.

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Section: Fundamentação Teóricaunclassified

Analysis of cost/volume/profit applied on small cargo carrier

Silva¹,

Scheren²,

Wernke³

2019

Revista Capital Científico - Eletrônica

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“…The difficulties for making a prevision of the transportation frequence are limited as well as the hability to forecast changes in this prevision. When the metric cost is considered the complexity is higher, because each change represents a cost variability that must be evaluated in an economic way and is influenced by different variables in different intensity (Waller et Fawcett 2012) The Cost Volume Profit Analysis (CVP) is a model that has spread in the comparative study of the relationship of a firm and its environment (Ravichandran, 1993). For Horngren et al, (2000) analysis of CVP provides a wide financial view of a given scenario and assists in examining the behavior of revenues, costs and profits as there is an alteration in the level of activity of a business, the sale price of products or fixed-cost linked to their marketing.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The same author posits that as the number of warehouses increases, service level improves profitability, the cost-volume-profit (CVP) method stands out. CVP analysis is already established in comparative studies of a firm's relationship with the external environment (Ravichandran, 1993). To Horngren et al, (2000), CVP analysis provides a comprehensive financial picture of a given scenario and helps to estimate how revenues, costs, and profits behave as business activities, product prices or fixed commercialization costs change.…”

Section: Introductionmentioning

confidence: 99%

Using Cost-Volume-Profit to Analyse the Viability of Implementing a New Distribution Center

Etges

Calegari

Rhoden

et al. 2016

Braz. J. of Operations & Production Manag.

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Firms are constantly improving their activities in order to become more competitive. With the diffusion of international competition and easier access to global markets, effective logistic and inventory management strategies become essential to all players. In this sense, there is a clear tradeoff between inventory costs and service level. A common strategy to address this issue is to locate distribution centers (DC) near key markets. However, the decision to build new DCs must be supported by clear and convincing analysis. In this context, this paper reports the use of cost-volume-profit analysis to assess the viability of establishing a new DC by a real company that manufactures radiopharmaceutical products. The researchers collected and analysed detailed financial information from the company and compared the current scenario with potential future scenarios using the cost-volume-profit technique. Next, expected firm profitability is compared for two scenarios: with and without the new DC.

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“…The Break-Even Point (BEP) indicates the level of production at which profit is null [1] [2] [3] [4] [5] and, therefore, is associated with a product mix in which the total cost is equivalent to the total revenue from the sale of products. The mathematical analysis of the Break-Even Point is useful to assist managers in making short and medium-term decisions since BEP provides the manager with the minimum quantities of each product necessary to balance the fixed costs of production and the unit costs of each of the products.…”

Section: Introductionmentioning

confidence: 99%

Mathematical Modeling for the Break-Even Point Problem in a Non-homogeneous System

2022

Proceedings of WCSE 2022 Spring Event: 2022 9th International Conference on Industrial Engineering and Applications

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This paper presents a mathematical formulation for the break-even problem in a nonhomogeneous system. The optimization problem aims to obtain the composition of the best product mix in a non-homogeneous industrial plant, with the lowest cost until the Break-Even Point is reached. The constraints of the problem represent real constraints of a generic inhomogeneous industrial plant for n distinct products. The proposed model can solve the break-even problem simultaneously for all products, unlike existing approaches that propose a sequential solution, considering each product in isolation and providing a suboptimal solution to the problem. The results indicate that the product mix found through the proposed model has economic advantages over the traditional approach used.

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A decision support system for stochastic cost-volume-profit analysis

Cited by 9 publications

References 46 publications

Analysis of cost/volume/profit applied on small cargo carrier

Analysis of cost/volume/profit applied on small cargo carrier

Using Cost-Volume-Profit to Analyse the Viability of Implementing a New Distribution Center

Mathematical Modeling for the Break-Even Point Problem in a Non-homogeneous System

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