Aplicarea corelaţiei „COST-VOLUM – PROFIT” (CVP) şi luarea deciziilor manageriale în agenţiile de turism

Abstract

The article states the need to use Cost-Volume-Profit (CVP) analysis in making management decisions. Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, and monitor organizational performance. Managers also analyze operational risk as they choose an appropriate cost structure. CZU: 657.47:338.48.