|29th IBIMA Conference
3 - 4 May 2017
Using Cost –Volume - Profit Method in Analysing the Relationship between Profitability Threshold - Current Operating Activity Risks of the Entity
Nicoleta Niculescu and Vasile Rusu
The most important use of cost-volume-profit analysis stems from the relationship between the profitability threshold and the risks accompanying the current activity: the operating risk (economic), the financial risk (equity) and the total or global risk (economic and financial).