költségvolumennyereség

Költségvolumennyereség is a Hungarian term that translates to cost-volume-profit analysis in English. It is a fundamental tool in managerial accounting used to determine how changes in costs and sales volume affect a company's profit. This analysis helps businesses understand the relationship between their fixed costs, variable costs, sales price, and sales volume, and how these factors interact to determine the breakeven point and ultimately, profitability.

The core of cost-volume-profit analysis involves identifying and categorizing costs into fixed and variable components. Fixed costs remain constant regardless of the production or sales level, such as rent or salaries. Variable costs fluctuate directly with the level of activity, like raw materials or direct labor. By understanding these cost structures, businesses can calculate the contribution margin, which is the revenue remaining after deducting variable costs. This contribution margin is then used to cover fixed costs.

A key output of CVP analysis is the breakeven point, the level of sales at which total revenues equal total costs, resulting in zero profit. Beyond the breakeven point, each additional unit sold contributes to profit. The analysis can also be used to forecast profits at different sales volumes, to set sales targets, and to make decisions about pricing, cost control, and product mix. It is a simplified model and assumes that costs and revenues behave linearly within a relevant range, and that selling prices and variable costs per unit remain constant.