January 2001
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20 Reads
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11 Citations
Advances in Management Accounting
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... Furthermore, the technique allows the calibration of the strategies to implement, neutralize or facilitate any variations in the economic context in which the project takes place, caused by changes in market conditions. In these contexts, the cost volume profit analysis (CVPA), in which BEA is included as a step of the entire assessment, is carried out for (i) the dimensioning of the project [86]; (ii) the definition of the product's (good or service) unit selling price [87]; (iii) the comparison between different technical solutions [88]; (iv) the financial arrangements of the operation [89]; (v) the "sensitivity" analysis of the investment; and (vi) the development of competitive strategies [90]. ...
- Citing Article
January 2001
Advances in Management Accounting