Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 76

Your business decisions have consequences. That’s why you get the big bucks! Use CVP to avoid problems (or at least to see them coming).

Deciding to make a product or offer a service is a big decision. You incur costs, and if you don’t meet the level of sales needed to cover costs, you incur a loss. Incurring a loss might also reduce your cash to operate going forward. Finally, a decision to make product A may mean there are no resources to make product B. (After all, you don’t have unlimited resources to produce everything!) Sometimes this is called opportunity cost, giving up the second-best choice to do the first choice.

Use cost-volume-profit analysis for several common decisions, such as deciding whether or not to advertise, deciding on prices for your products, and deciding how to work with the sales mix to improve profits.

You can also use CVP to calculate the impact of taxes on profit (see the section “The Tax Man Cometh, the Profits Goeth”).