CVP ANALIZA UTICAJA TROŠKOVNE STRUKTURE NA DOBITAK REDUZEĆA.

CVP ANALYSIS --THE IMPACT OF COST STRUCTURE ON THE RESULT OF THE COMPANY.

Cost-volume-profit analysis represents valuable tool and irreplaceable management instrument in realization of one of the main goals - profit maximization of the company. CVP analysis, and brake-even point analysis within it, with its clarity and simplicity and with its arithmetic and graphic (visual) methodology provides possibility of planning, control and company's financial result accomplishment. Justified popularity permits us to emphasize once more its relevance and wide implementation in practice of the contemporary companies. In addition to previous, the article will explain the impact of cost structure on profit stability on the basis of the cost-volume-profit analysis. [ABSTRACT FROM AUTHOR]

Analiza troškovi-obim-rezultat predstavlja dragoceno oruđe i nezamenljiv upravljački instrument u realizaciji jednog od osnovnih ciljeva - maksimiziranje dobitka preduzeća. CVP analiza, i u okviru nje analiza prelomne tačke, svojom jasnošću i jednostavnošću i svojom računskom i grafičkom (vizuelnom) metodologijom pruža mogućnost planiranja, kontrole i ostvarenja rezultata preduzeća. Opravdana popularnost daje nam za pravo da još jednom potenciramo njen značaj i široku primenu u praksi savremenih preduzeća. Pored toga, u radu će biti objašnjen uticaj troškovne strukture na stabilnost dobitka oslanjajući se na analizu troškoviobim- rezultat. [ABSTRACT FROM AUTHOR]

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