Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty

Authors

  • Wiwiek Dianawati Fakultas Ekonomi dan Bisnis Universitas Airlangga

DOI:

https://doi.org/10.26740/jaj.v2n1.p43-54

Keywords:

CVP model, Break-Even Point, uncertainty

Abstract

Abstrack

Hotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.
Key words: CVP model, Break-Even Point, uncertainty

References

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Phillips, Paul A.1994., Cost-Volume-Profit Analysis and Uncertainty, International Journal of Contemporary Hospitality Management, Vol. 6 No. 3, 1994, pp. 31-36 © MCB University Press Limited, 0959-6119. https://doi.org/10.1108/09596119410059236
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Usry, F Milton and Carter.William K, Cost Accounting, 13 th Edition, Thomson Learning Custom Publishing,Cincinnati Ohio,2002

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Published

2010-10-11

How to Cite

Dianawati, W. (2010). Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty. AKRUAL: Jurnal Akuntansi, 2(1), 43–54. https://doi.org/10.26740/jaj.v2n1.p43-54

Issue

Vol. 2 No. 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)

Section

Articles

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