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The Operational Risk And The Application Of The Cost-Volume-Profit Model

Author

Listed:
  • Maria-Daniela Bondoc

    (University of Pitesti)

  • Mariana Banuta

    (University of Pitesti)

Abstract

One of the purposes of our paper is to provide a comprehensive survey of the operational risk, in order to understand the behaviour of costs and the impact of their structure on company's profits. In order to achieve the targeted profits or to analyze the operational risk, managers can use the Cost-Volume-Profit (CVP) model - one of the simplest, analytical tools. This paper presents the basic version of the CVP model as a first step in managers' strategic decisions. A noted application of CVP is in the breakeven analysis and the operating leverage.

Suggested Citation

  • Maria-Daniela Bondoc & Mariana Banuta, 2009. "The Operational Risk And The Application Of The Cost-Volume-Profit Model," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(05(534)(s), pages 236-240, May.
    • Handle: RePEc:agr:journl:v:05(534)(supplement):y:2009:i:05(534)(supplement):p:236-240
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