1. Coal Enterprises Cost-Volume-Profit Analysis Based on Activity.
- Author
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Ren-Liang, Shan, Yu-Liang, Xu, Fei, Huang, and Qin-Ao, Wu
- Abstract
The traditional cost behavior analysis model classifies cost as the variable cost and fixed costs, and then does CVP analysis. When the model is applied to coal enterprises, which have many complex activities, it should be corrected or expanded. Cost behavior analysis should be expanded, and cost function is no longer a simple single variable linear function. Herein, coal enterprises' cost-volume-profit analysis model based on activity is put forward. Coal enterprises' cost-volume-profit analysis based on activity guide coal enterprise's production and help provides the basis on controlling the cost and reducing the cost for analysis. [ABSTRACT FROM PUBLISHER]
- Published
- 2013
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