Kustannusvolyymituotanto

Kustannusvolyymituotanto, often translated as cost-volume-profit analysis (CVP analysis), is a fundamental management accounting tool used to determine how changes in costs and sales volume affect a company's profit. It examines the relationship between three key variables: costs, volume of sales, and profit. The core principle of CVP analysis is that it separates costs into fixed and variable components. Fixed costs remain constant regardless of the production or sales volume within a relevant range, while variable costs fluctuate directly with the volume of goods produced or sold.

The analysis helps businesses understand their break-even point, which is the sales level at which total revenues equal total costs, resulting in zero profit. By calculating the break-even point, companies can identify the minimum sales required to avoid losses. CVP analysis also allows for the projection of profits at different sales volumes and helps in making informed decisions regarding pricing, production levels, and cost control strategies. It is a crucial tool for short-term planning, budgeting, and profitability assessment, providing insights into the financial impact of operational changes.