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Chinese Journal of Management Science ›› 1999, Vol. ›› Issue (3): 51-55.

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An Improvement of the Multiproduct Cost-Volume-Profit Analysis Model

Chen Pingping, Yao Kai   

  1. Business School, China University of Mining & Technology, Xuzhou 221008
  • Received:1999-05-25 Online:1999-09-28 Published:2012-03-06

Abstract: The paper explains and analyzes imperfectness of the multiproduct cost-volume-profit analysis model adopted presently by domestic financial administration,the improves the model by introducing evitable and inevitable fixed costs so that to make it more reasonable.

Key words: cost-volume-profit analysis, model, financial administration