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break-even+analysis

  • 1 análisis del punto de equilibrio

    • break-even analysis

    Diccionario Técnico Español-Inglés > análisis del punto de equilibrio

  • 2 umbral de rentabilidad

    * * *
    (n.) = break-even, break-even point
    Ex. This paper shows how to determine an initial price and how to conduct a break-even analysis to evaluate the risk of the proposed price and print run.
    Ex. Such topics as pricing, costs, income and the break-even point are discussed.
    * * *
    * * *
    (n.) = break-even, break-even point

    Ex: This paper shows how to determine an initial price and how to conduct a break-even analysis to evaluate the risk of the proposed price and print run.

    Ex: Such topics as pricing, costs, income and the break-even point are discussed.

    Spanish-English dictionary > umbral de rentabilidad

  • 3 análisis del punto crítico

    • break-even analysis
    • breakeven analysis

    Diccionario Técnico Español-Inglés > análisis del punto crítico

  • 4 punto de equilibrio

    (n.) = break-even, break-even point
    Ex. This paper shows how to determine an initial price and how to conduct a break-even analysis to evaluate the risk of the proposed price and print run.
    Ex. Such topics as pricing, costs, income and the break-even point are discussed.
    * * *
    (n.) = break-even, break-even point

    Ex: This paper shows how to determine an initial price and how to conduct a break-even analysis to evaluate the risk of the proposed price and print run.

    Ex: Such topics as pricing, costs, income and the break-even point are discussed.

    Spanish-English dictionary > punto de equilibrio

  • 5 rentabilidad

    f.
    profitability.
    * * *
    1 profitability
    \
    tasa de rentabilidad rate of return
    * * *
    * * *
    femenino profitability
    * * *
    = cost-effectiveness, profitability, cost-efficiency, efficiency, payoff [pay-off], rate of return, value for money.
    Ex. Cost-benefit analysis is often confused with cost-effectiveness but, as Lancaster points out, there is a subtle difference.
    Ex. The use of agents is necessary but not ideal, because an agent often represents rival concerns, and aims for a quick turnover rather than long-term profitability.
    Ex. This study intended to determine the cost-efficiency of using the CD-ROM Bibliofile system to convert a shelf list file into a machine-readable data base in MARC format.
    Ex. Efficiency is the relation between resources input and resulting outputs.
    Ex. Although setting up a security policy may demand considerable upheaval, it has significant payoff in safety and efficiency.
    Ex. The author outlines quantitative metrics that measure information technology productivity from the perspective of the overall rate of return to the organization.
    Ex. Libraries are being expected to justify their services in terms of value for money.
    ----
    * rentabilidad comercial = business profitability.
    * umbral de rentabilidad = break-even, break-even point.
    * * *
    femenino profitability
    * * *
    = cost-effectiveness, profitability, cost-efficiency, efficiency, payoff [pay-off], rate of return, value for money.

    Ex: Cost-benefit analysis is often confused with cost-effectiveness but, as Lancaster points out, there is a subtle difference.

    Ex: The use of agents is necessary but not ideal, because an agent often represents rival concerns, and aims for a quick turnover rather than long-term profitability.
    Ex: This study intended to determine the cost-efficiency of using the CD-ROM Bibliofile system to convert a shelf list file into a machine-readable data base in MARC format.
    Ex: Efficiency is the relation between resources input and resulting outputs.
    Ex: Although setting up a security policy may demand considerable upheaval, it has significant payoff in safety and efficiency.
    Ex: The author outlines quantitative metrics that measure information technology productivity from the perspective of the overall rate of return to the organization.
    Ex: Libraries are being expected to justify their services in terms of value for money.
    * rentabilidad comercial = business profitability.
    * umbral de rentabilidad = break-even, break-even point.

    * * *
    profitability
    la rentabilidad de una inversión the profitability of o return on an investment
    certificados de alta rentabilidad a corto plazo certificates offering a high short-term return o yield
    * * *

     

    rentabilidad sustantivo femenino
    profitability
    rentabilidad sustantivo femenino profitability, cost-effectiveness: te ofrecen una rentabilidad del 6%, they're offering a 6% return on your money
    aunque trabajes mucho, nada te garantiza la rentabilidad, no matter how hard you work nothing can guarantee a decent profit
    ' rentabilidad' also found in these entries:
    English:
    blue-chip
    - profitability
    - return
    * * *
    profitability;
    el negocio tiene muy poca rentabilidad the business is not very profitable;
    un bono de alta rentabilidad a bond offering a high yield o return
    * * *
    f profitability

    Spanish-English dictionary > rentabilidad

  • 6 crítico

    adj.
    1 critical, significant, decisive, consequential.
    2 critical, censorious.
    3 critical, discerning, discriminating.
    4 criterial.
    5 breakeven, break-even.
    m.
    1 critic, judge, reviewer.
    2 critic, criticizer, aristarch, carper.
    * * *
    1 critical
    nombre masculino,nombre femenino
    1 critic
    * * *
    1. noun mf. 2. (f. - crítica)
    adj.
    * * *
    crítico, -a
    1.

    encontrarse en un estado crítico — (Med) to be in a critical condition

    2.
    SM / F critic

    crítico/a cinematográfico/a — film critic

    crítico/a de arte — art critic

    crítico/a de cine — film critic

    crítico/a literario/a — literary critic

    crítico/a musical — music critic

    crítica
    * * *
    I
    - ca adjetivo
    1) <análisis/estudio> critical
    2) (decisivo, crucial) critical

    está en la edad crítica — ( en la adolescencia) she's at that difficult age; ( en la menopausia) (fam & euf) she's going through the change (colloq & euph)

    II
    - ca masculino, femenino critic
    * * *
    I
    - ca adjetivo
    1) <análisis/estudio> critical
    2) (decisivo, crucial) critical

    está en la edad crítica — ( en la adolescencia) she's at that difficult age; ( en la menopausia) (fam & euf) she's going through the change (colloq & euph)

    II
    - ca masculino, femenino critic
    * * *
    crítico1
    1 = critic, reviewer, whistle-blower.

    Ex: Other critics have turned attention to the order of the main classes in DC.

    Ex: In addition to her reputation as a leading expert in information control, Phyllis Richmond is another of ISAD's official reviewers of the AACR2's draft.
    Ex: Whistle-blowers are natural allies to the extent that they provide material that makes corrections and provides new ideas that the authorities overlooked or tried to suppress.
    * crítico de arte = art critic.
    * crítico de baile = dance critic.
    * crítico de cine = film critic.
    * crítico de música = music critic.
    * crítico literario = literary critic, book reviewer.
    * críticos + no estar de acuerdo = critics + be divided.
    * haber división de opiniones entre los críticos = critics + be divided.

    crítico2
    2 = critical, censorial, censorious, discerning, discriminating.

    Ex: A study then of the underlying features of the classification process and the components of a classification scheme is a preparation for the more critical and informed application of classification schemes.

    Ex: As chairman he objected to reduction of library budgets and to censorial interference in library work.
    Ex: Some librarians are concerned that the censorious climate is affecting the acquisition of school library materials.
    Ex: Moreover, the shady image of video libraries drove away discerning customers.
    Ex: Previous work has suggested that the most discriminating terms are those with medium frequencies of occurrence.
    * actitud crítica = critical eye.
    * adoptar una postura crítica sobre = take + a critical view of.
    * alcanzar masa crítica = reach + critical mass, achieve + critical mass.
    * análisis crítico = critical analysis, critical eye.
    * bibliografía crítica = critical bibliography.
    * capacidad crítica = critical awareness, critical faculty, critical skills.
    * comentario crítico = critical comment, critical commentary.
    * desde un punto de vista crítico = judgmentally [judgementally], critically.
    * de un modo crítico = critically.
    * edición crítica = critical edition.
    * espíritu critico = critical spirit.
    * estudio crítico del estado de la cuestión = review, review.
    * evaluación crítica = critical evaluation.
    * examen crítico = critical examination.
    * falto de sentido crítico = uncritical.
    * juicio crítico = critical judgement.
    * masa crítica = critical mass.
    * muy crítico = highly critical.
    * no crítico = non-critical.
    * pensamiento crítico = critical thinking.
    * reseña crítica = critical review, critical survey.
    * resumen crítico = critical abstract.
    * situación crítica = critical situation.

    crítico3
    3 = critical, life threatening.

    Ex: Needless to say, this technique is relatively slow but can be valuable if retrieval speed is not critical.

    Ex: The study also investigated whether persons who had consulted the book before committing suicide had life threatening medical illnesses.
    * alcanzar el punto crítico = come to + a head.
    * cuestión crítica = critical issue.
    * material crítico = critical matter.
    * punto crítico = turning point, Posesivo + road to Damascus.

    * * *
    crítico1 -ca
    A ‹análisis/estudio› critical
    para desarrollar el sentido crítico en el alumno to develop the student's critical awareness
    ser crítico de algo to be critical of sth
    B (decisivo, crucial) critical
    se encuentra en estado crítico she is in a critical condition
    el reactor se encuentra en estado crítico the reactor is in a critical state
    (en la menopausia) ( fam euf) she's going through the change ( colloq euph); (en la adolescencia) she's at that difficult age
    crítico2 -ca
    masculine, feminine
    critic
    crítico literario/de arte literary/art critic
    crítico de cine or cinematográfico movie critic, film critic
    * * *

     

    Del verbo criticar: ( conjugate criticar)

    critico es:

    1ª persona singular (yo) presente indicativo

    criticó es:

    3ª persona singular (él/ella/usted) pretérito indicativo

    Multiple Entries:
    criticar    
    crítico
    criticar ( conjugate criticar) verbo transitivo

    b) (Art, Espec, Lit) ‹libro/película to review

    verbo intransitivo
    to gossip, backbite
    crítico
    ◊ -ca adjetivo

    critical
    ■ sustantivo masculino, femenino
    critic
    criticar
    I verbo transitivo to criticize
    II verbo intransitivo (murmurar) to gossip
    crítico,-a
    I adjetivo critical
    II sustantivo masculino y femenino critic

    ' crítico' also found in these entries:
    Spanish:
    censor
    - censora
    - crítica
    - grave
    - implacable
    English:
    critic
    - critical
    - head
    - judgemental
    - judgmental
    - muzzle
    - reflection
    - reviewer
    - uncritical
    - vital
    - critically
    - damning
    - discriminate
    - remain
    - single
    * * *
    crítico, -a
    adj
    1. [estudio, análisis, actitud] critical;
    es un informe muy crítico con la policía the report is very critical of the police
    2. [decisivo] critical;
    el enfermo está en estado crítico the patient is in a critical condition;
    está en una edad crítica he is at a critical age
    nm,f
    [persona] critic crítico de arte art critic;
    crítico de cine movie o Br film critic;
    crítico cinematográfico movie o Br film critic;
    crítico literario literary critic;
    crítico teatral theatre critic;
    crítico de teatro theatre critic
    * * *
    I adj critical
    II m, crítica f critic
    * * *
    crítico, -ca adj
    : critical
    crítico, -ca n
    : critic
    * * *
    crítico1 adj critical
    crítico2 n critic

    Spanish-English dictionary > crítico

  • 7 constante

    adj.
    2 constant.
    3 unchanging, uniform, consistent, constant.
    4 dedicated, hardworking.
    f.
    1 constant.
    2 Constante.
    * * *
    1 (invariable) constant
    2 (persona) steadfast
    1 MATEMÁTICAS constant
    \
    constantes vitales vital signs
    * * *
    adj.
    * * *
    1. ADJ
    1) (=continuado) constant
    2) (=frecuente) constant
    3) (=perseverante) [persona] persevering
    4) (Fís) [velocidad, temperatura, presión] constant
    2. SF
    1) (=factor predominante)

    el mar es una constante en su obrathe sea is a constant theme o an ever-present theme in his work

    2) (Mat) constant
    3) (Med)
    * * *
    I
    1) ( continuo) constant
    2) ( perseverante) < persona> persevering
    II
    a) (Mat) constant
    b) ( característica) constant feature
    c) constantes femenino plural (Med) tb
    * * *
    = constant, continual, continued, continuing, continuous, even, ongoing [on-going], persistent, regular, unvarying, steadfast, perpetual, steady [steadier -comp., steadiest -sup.], abiding, unfailing, unabated, constant, standing, unflagging, assiduous, on-the-go, unceasing, incessant, ceaseless, persevering.
    Ex. Film and videotape are stored on the premises in vaults situated at the back of the library and are air conditioned to ensure a constant temperature.
    Ex. The second point concerns the continual reference to Haykin's book, a sort of code of subject authority practice and its drawbacks.
    Ex. Instructional development is a goal-oriented, problem-solving process involving techniques such as development of specific objectives, analysis of learners and tasks, preliminary trials, formative and summative evaluation, and continued revision.
    Ex. They are likely to influence the future function of DC, and the way in which the scheme will evolve, but since there will be a continuing need for shelf arrangement, DC will remain necessary.
    Ex. However, in 1983, Forest Press decided to opt for the concept of continuous revision.
    Ex. An unvarying level of illumination, heating, cooling, ventilation and acoustics will give the even type of environment needed in an academic library.
    Ex. This study has many implications for an ongoing COMARC effort beyond the present pilot project because it is evident that a very small number of libraries can furnish machine-readable records with full LC/MARC encoding.
    Ex. Cases keep discussion grounded on certain persistent facts that must be faced, and keep a realistic rein on airy flights of academic speculation.
    Ex. Book form was generally regarded as too inflexible for library catalogues, especially where the catalogue required regular updating to cater for continuing and gradual expansion of the collection.
    Ex. An unvarying level of illumination, heating, cooling, ventilation and acoustics will give the even type of environment needed in an academic library.
    Ex. He does admit, however, that 'this power is unusual, it is a gift which must be cultivated, an accomplishment which can only be acquired by vigorous and steadfast concentration'.
    Ex. Possessed of a phenomenal memory and a perpetual smile, this paragon always is ready to meet the public without losing balance or a sense of humor.
    Ex. Susan Blanch is a fairly steady customer, taking only fiction books.
    Ex. The revision and correction of reference works is an abiding concern to the librarian and the user.
    Ex. Public libraries can be characterized by an unfailing flexibility and sincere intent to help people solve problems.
    Ex. The demand for English as the world's lingua franca continues unabated.
    Ex. In this formula, curly brackets {} indicate activities, and alpha, beta and gamma are constants = En esta fórmula, las llaves {} indican actividades y alfa, beta y gamma son las constantes.
    Ex. A standing reproach to all librarians is the non-user.
    Ex. Colleagues from all the regions of the world harnessed their combined intellectual capital, tenacity, good will and unflagging spirit of volunteerism for the good of our profession = Colegas de todas las regiones del mundo utilizaron su capital intelectual, su tenacidad, su buena voluntad y su inagotable espíritu de voluntarismo para el bien de nuestra profesión.
    Ex. The management of a large number of digital images requires assiduous attention to all stages of production.
    Ex. With technologies such as SMS, Podcasting, voice over IP (VoIP), and more becoming increasingly mainstream, the potential to provide instant, on-the-go reference is limitless.
    Ex. But just as she pulled over the road in the pitch blackness of night she heard the unceasing sound of the night like she had never heard it.
    Ex. The great practical education of the Englishman is derived from incessant intercourse between man and man, in trade.
    Ex. Children in modern society are faced with a ceaseless stream of new ideas, and responsibility for their upbringing has generally moved from parents to childminders and teachers.
    Ex. Napoleon Bonaparte said: 'Victory belongs to the most persevering' and 'Ability is of little account without opportunity'.
    ----
    * constante de bajada = slope constant.
    * constante flujo de = steady stream of.
    * constante vital = vital sign.
    * crítica constante = nagging.
    * de un modo constante = on an ongoing basis.
    * en constante expansión = ever-expanding, ever-growing.
    * en constante movimiento = on the go.
    * los constantes cambios de = the changing face of, the changing nature of.
    * mantenimiento de las constantes vitales = life support.
    * máquina que mantiene las constantes vitales = life-support system.
    * permanecer constante = remain + constant.
    * que está en constante evolución = ever-evolving.
    * serie constante de = steady stream of.
    * ser una constante = be a constant.
    * * *
    I
    1) ( continuo) constant
    2) ( perseverante) < persona> persevering
    II
    a) (Mat) constant
    b) ( característica) constant feature
    c) constantes femenino plural (Med) tb
    * * *
    = constant, continual, continued, continuing, continuous, even, ongoing [on-going], persistent, regular, unvarying, steadfast, perpetual, steady [steadier -comp., steadiest -sup.], abiding, unfailing, unabated, constant, standing, unflagging, assiduous, on-the-go, unceasing, incessant, ceaseless, persevering.

    Ex: Film and videotape are stored on the premises in vaults situated at the back of the library and are air conditioned to ensure a constant temperature.

    Ex: The second point concerns the continual reference to Haykin's book, a sort of code of subject authority practice and its drawbacks.
    Ex: Instructional development is a goal-oriented, problem-solving process involving techniques such as development of specific objectives, analysis of learners and tasks, preliminary trials, formative and summative evaluation, and continued revision.
    Ex: They are likely to influence the future function of DC, and the way in which the scheme will evolve, but since there will be a continuing need for shelf arrangement, DC will remain necessary.
    Ex: However, in 1983, Forest Press decided to opt for the concept of continuous revision.
    Ex: An unvarying level of illumination, heating, cooling, ventilation and acoustics will give the even type of environment needed in an academic library.
    Ex: This study has many implications for an ongoing COMARC effort beyond the present pilot project because it is evident that a very small number of libraries can furnish machine-readable records with full LC/MARC encoding.
    Ex: Cases keep discussion grounded on certain persistent facts that must be faced, and keep a realistic rein on airy flights of academic speculation.
    Ex: Book form was generally regarded as too inflexible for library catalogues, especially where the catalogue required regular updating to cater for continuing and gradual expansion of the collection.
    Ex: An unvarying level of illumination, heating, cooling, ventilation and acoustics will give the even type of environment needed in an academic library.
    Ex: He does admit, however, that 'this power is unusual, it is a gift which must be cultivated, an accomplishment which can only be acquired by vigorous and steadfast concentration'.
    Ex: Possessed of a phenomenal memory and a perpetual smile, this paragon always is ready to meet the public without losing balance or a sense of humor.
    Ex: Susan Blanch is a fairly steady customer, taking only fiction books.
    Ex: The revision and correction of reference works is an abiding concern to the librarian and the user.
    Ex: Public libraries can be characterized by an unfailing flexibility and sincere intent to help people solve problems.
    Ex: The demand for English as the world's lingua franca continues unabated.
    Ex: In this formula, curly brackets {} indicate activities, and alpha, beta and gamma are constants = En esta fórmula, las llaves {} indican actividades y alfa, beta y gamma son las constantes.
    Ex: A standing reproach to all librarians is the non-user.
    Ex: Colleagues from all the regions of the world harnessed their combined intellectual capital, tenacity, good will and unflagging spirit of volunteerism for the good of our profession = Colegas de todas las regiones del mundo utilizaron su capital intelectual, su tenacidad, su buena voluntad y su inagotable espíritu de voluntarismo para el bien de nuestra profesión.
    Ex: The management of a large number of digital images requires assiduous attention to all stages of production.
    Ex: With technologies such as SMS, Podcasting, voice over IP (VoIP), and more becoming increasingly mainstream, the potential to provide instant, on-the-go reference is limitless.
    Ex: But just as she pulled over the road in the pitch blackness of night she heard the unceasing sound of the night like she had never heard it.
    Ex: The great practical education of the Englishman is derived from incessant intercourse between man and man, in trade.
    Ex: Children in modern society are faced with a ceaseless stream of new ideas, and responsibility for their upbringing has generally moved from parents to childminders and teachers.
    Ex: Napoleon Bonaparte said: 'Victory belongs to the most persevering' and 'Ability is of little account without opportunity'.
    * constante de bajada = slope constant.
    * constante flujo de = steady stream of.
    * constante vital = vital sign.
    * crítica constante = nagging.
    * de un modo constante = on an ongoing basis.
    * en constante expansión = ever-expanding, ever-growing.
    * en constante movimiento = on the go.
    * los constantes cambios de = the changing face of, the changing nature of.
    * mantenimiento de las constantes vitales = life support.
    * máquina que mantiene las constantes vitales = life-support system.
    * permanecer constante = remain + constant.
    * que está en constante evolución = ever-evolving.
    * serie constante de = steady stream of.
    * ser una constante = be a constant.

    * * *
    A
    1 (continuo) constant
    estaba sometido a una constante vigilancia he was kept under constant surveillance
    2 ‹tema/motivo› constant
    B (perseverante) persevering
    1 ( Mat) constant
    2 (característica) constant feature
    las escaseces han sido una constante durante los últimos siete años shortages have been a constant feature of the last seven years
    durante estas fechas las colas son una constante en las tiendas at this time of year queues are a regular feature in the shops
    una constante en su obra a constant theme in his work
    el malhumor es una constante en él he's always in a bad mood
    constantes vitales vital signs (pl)
    * * *

     

    constante adjetivo


    ■ sustantivo femenino
    a) (Mat) constant


    c)

    constantes sustantivo femenino plural (Med) tb constantes vitales vital signs (pl)

    constante
    I adjetivo
    1 (tenaz) steadfast: es una persona constante en sus ambiciones, he is steadfast in his ambitions
    2 (incesante, sin variaciones) constant, incessant, unchanging: me mareaba el constante barullo que había allí, the constant racket there made me dizzy
    II sustantivo femenino
    1 constant feature: los desengaños fueron una constante a lo largo de su vida, disappointments were a constant during his lifetime
    2 Mat constant
    ' constante' also found in these entries:
    Spanish:
    fiel
    - salario
    - sangría
    English:
    constant
    - continual
    - cruise
    - equable
    - even
    - incessant
    - recurrent
    - steadily
    - steady
    - unfailing
    - uniform
    - unremitting
    - break
    - consistent
    - drive
    - eternal
    - niggling
    - persistent
    - wear
    * * *
    adj
    1. [persona] [en una empresa] persistent;
    [en ideas, opiniones] steadfast;
    se mantuvo constante en su esfuerzo he persevered in his efforts
    2. [lluvia, atención] constant, persistent;
    [temperatura] constant
    3. [que se repite] constant
    nf
    1. [rasgo] constant;
    las desilusiones han sido una constante en su vida disappointments have been a constant feature in her life;
    las tormentas son una constante en sus cuadros storms are an ever-present feature in his paintings;
    la violencia es una constante histórica en la región the region has known violence throughout its history
    2. Mat constant
    3. constantes vitales vital signs;
    * * *
    I adj constant
    II f MAT constant
    * * *
    : constant
    : constant
    * * *
    constante adj (continuo) constant

    Spanish-English dictionary > constante

См. также в других словарях:

  • Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… …   Wikipedia

  • Break-Even Analysis — An analysis to determine the point at which revenue received equals the costs associated with receiving the revenue. Break even analysis calculates what is known as a margin of safety, the amount that revenues exceed the break even point. This is …   Investment dictionary

  • Break-even analysis — An analysis of the level of sales at which a project would make zero profit. The New York Times Financial Glossary * * * break even analysis break even analysis ➔ analysis * * * break even analysis UK US noun [C] (plural break even analyses) ►… …   Financial and business terms

  • break-even analysis — An analysis of the level of sales at which a project would make zero profit. Bloomberg Financial Dictionary * * * break even analysis break even analysis ➔ analysis * * * break even analysis UK US noun [C] (plural break even analyses) ►… …   Financial and business terms

  • Break-even (economics) — This article is about Break even (economics). For other uses, see Break even (disambiguation). The Break Even Point In economics business, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue …   Wikipedia

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  • break-even point — A level of activity at which total *costs equal total *revenues. Break even analysis can be applied to individual products or services, or to an entire organization. At a break even point, no profit or loss is made …   Auditor's dictionary

  • Break even rate in interest sensitivity analysis —   The average interest rate of the funding (negative gap) or the average interest rate of the lending (positive gap) necessary to break even (zero profit) the mismatch in each specified time period. See also Risk management …   International financial encyclopaedia

  • financial break-even — UK US noun [S] FINANCE, ECONOMICS ► the number of products that must be sold or the amount of income that must be earned for a product or investment to begin to make a profit: »The higher the financial break even point, the higher the financial… …   Financial and business terms

  • analysis — a‧nal‧y‧sis [əˈnælss] noun analyses PLURALFORM [ siːz] [countable, uncountable] 1. a careful examination of something in order to understand it better: • The researchers carried out a detailed analysis of recent trends in share prices. •… …   Financial and business terms

  • Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… …   Wikipedia

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