Cost-Volume-Profit Analysis Adjusted for Learning
Management SciencePublished 1 October 1977
Edward V. McIntyre
Citations39
SJR quartileQ1
SJR score5.72
SNIP2.88
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Abstract
A model is developed for cost-volume-profit analysis which incorporates a nonlinear cost function to express the effects of employee learning. Sensitivity analysis is applied to the model to assess the impact of estimation errors in the learning rate and steady-state production time on estimated profit and break-even quantities. The paper also examines the effects on the model of (1) alternative accounting treatments of production-related costs, and (2) continuous learning due to employee turnover.
Keywords
Economics, Econometrics and FinanceBusiness, Management and Accounting
Management ScienceEffects of Learning on Optimal Lot Size
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