Keyword: «conditionally variable costs»

Analytical apparatus of risk management according to the «cost-volume-profit» method

Authors:

Aleksandr Doroshyk,

Lubov Volohova

The article summarizes the results of the research of the "cost – volume – profit" method in solving the problems of risk management of industrial enterprises. The scope of application of natural and cost parameters, evaluation criteria and indicators in the analysis of production situations is considered. The general conclusion is obtained that the analytical apparatus using the "cost-volume-profit" method is an effective tool for managing the risks of commercial activities of various enterprises.

Keywords: production risk, control parameter, method "costs – volume – profit", marginal income, conditionally variable costs, conditionally fixed costs, control criterion, estimated indicator