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1. Cost-volume-profit analysis under uncertainty: a model with fuzzy estimators based on confidence... 2009

   https://ncsu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwnV1LS8NAEB60Jz34BuOjLuJJCDbZPKUUilg8eNRz2FdoD7bSpGK9-Ned2SS1VfHQS0nz3E2-ncfuzDcAVzwxqfF15OqYazdIPenKmCOWjVa-9BHXiVqdzKlic4o6rJJ86LwiirCymga3kEUTEUcZ3KjoAsoSpQSYiDx2HPCE8qfB47ccDpOag7nj4um8WdP86w4rWmlzaGMil5lLKWRSFPjW8qrcxS_JbdXRYBdGTUdsFArVPlgOx7-xFIiW96Khe1y703uwU9usrF-BbB82zPgAtpeYDA_hszvs3U2Ksnsz7Lm4XQm95p8tDF4yUROg0G5GyWtT_FVVTEI5v2WC2bo8jOaGWT77-Jgz4gB5oXmBgpG-1WwyZujB51UpVDayEZs4go7geXD_dPfg1rUdXIU-Vun60ggeo7GitB9xJcNIKZMnwqQRkUfIIDKpr7inBOXq-0p1dB7zUASpiVOqqHUMTHItuUzQ5cmjAHV9EhPvKvd0YDQarr4D181HzV4r7o7MW1Ci_nidDlziZ1-cR6zbD_3HjPaR4EJNH795DnSWUZGVdlalxsTve2ble-lA-M8l_J_2tFcQt2gZ2mQxGuGhA6cNBLNa7hR00JZxxb5fLI6iwKBVIDE2kxk-MkhC1I7RyZoNO4Utu6Jm8zHPoFVOZ-YcWgTxth2AX3uwLo0

   Chrysafis, Konstantinos A.; Papadopoulos, Basil K.

   International Journal Of Production Research, Vol. 47, Issue 21, pp. 5977 - 5999.

   In this paper we express the uncertainty existing in cost-volume-profit analysis via a new method that constructs fuzzy estimators for the parameters of a given probability distribution function us... Read more

   In this paper we express the uncertainty existing in cost-volume-profit analysis via a new method that constructs fuzzy estimators for the parameters of a given probability distribution function using statistical data. First we present a fuzzy function for the cost and we search for the optimal solution among alternatives as Finch and Gavirneni [2006, International Journal of Production Research, 44 (20), 4329-4342] do, but here we use fuzzy estimators for the variable costs. As a consequence, we formulate a fuzzy number that represents the difference between the costs of the alternatives. Furthermore, we consider conditions of 'complete' uncertainty when a company needs to choose between two products and we express the profits and the risk via fuzzy estimators. Finally, under the same conditions of uncertainty we express the breakeven point when the income equals the total cost. Read less

   Journal Article  |  Full Text Online

2. Implementation of Business Profit Planning Cost of Production and Cost Volume Profit Analysis in... 2023

   https://ncsu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwpV1Lb9QwELZoe-FEW4pYWlY-cLU2sZM4kapWTbSrApcVWxDiEvkVWrGPdrM98G_4qcw4cXd74cLJkh9REo_n5ZlvCPkgclc4bjNmpbAsKWLNtBRAy84arjnQdW6eO3O6aELMhen3N7BFz6vtyqCbfAS2ASi3YI8Ul_cPDAtH4QVrX0VjjxwAE5aFj96b7bhZQML6IoKgO6cMSFaEBLo0HjnRgtXZoAdAIBSdiLDu946A8jj-z9k072XP5BVZhLf2ISdY6GA39n7k8Q49yEXAdvyvLzwkJ9ssQDp9km9H5IVbHpM3421mnJrTnjW0r8kfjzO86FOZlnTV0BBUT89vL6ZYG3xzPrq9oKFOEnZXq7brhOnTDnwWF6ulDaP0m-eftHsADSAqftHdks4Waj738_HK6XFBx10U5V3rWqpgflnRUv1y698n5OtkfFNds778AzM8KjasiRQ3eSSlbsCuccCZpY2b3ObCiKbgMnaZQhXGpA7M2EZrsBzT2AjMTIm0ysRbQrWwWugcrKImS-B35RKhWUVsE2dBt-UDwsJm1_cdvEftr-XTuO6Jo94ljgEpkSKe5iI4t-9YrX_W_VmvZaOz1BlunC6SXIvCuqQw3EYq1VLpeEDOwu7XPcdo6-3Wv_v38Cl5iW_UuYHOyP5m_ejek32kuiHZk9_TITm4Kj9VE2xvqukM2vLz7OoLtNfVx8mPoT8hfwH8oRdX

   Hidayati, Aulia; Pratiwi, Ratih; Ayu Azzahra, Bilqis

   E3 S Web Of Conferences, Vol. 454, p. 3020.

   Implementing family cooperative-based Small and Medium Enterprises (SMEs) activities in Indonesia is one of the priorities in sustainable national economic development. ABC Bakery SMEs also carries... Read more

   Implementing family cooperative-based Small and Medium Enterprises (SMEs) activities in Indonesia is one of the priorities in sustainable national economic development. ABC Bakery SMEs also carries out this activity, which produces donut products. The implementation of operating profit planning in cost of production, which was applied during field research, aims to make ABC Bakery SMEs financial planning able to generate healthy profits without excessive worries about the condition of wheat stocks and the demand for sales of donuts in the market which has decreased and resulted in losses. The study’s results obtained the calculation of the Cost of Production (HPP), resulting in a unit price of IDR 2,018. In the second stage, the researcher carried out BEP calculations with the results of the number of donuts that had to be sold, namely 18 units of chocolate sprinkle donuts and nine units of cheese donuts. The BEP calculation is then followed by an analysis of the calculation of profit so that it can cover production costs, so the profit target that must be obtained is IDR 100,000 per day, with ABC Bakery SMEs having to sell 41 units of chocolate sprinkle donuts and 20 units of cheese donuts. Read less

   Journal Article  |  Full Text Online

3. Cost volume profit analysis for full paying patient services in Malaysia: A study protocol 2023

   https://ncsu.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV3di9QwEA969-KLeCq4eq5RBPWhu03SNqkcB7vFcucHltvz8HwJSZv1BGmXa_f_d6bNnhQEffAlpcm0tDOZrzbzCyEvhXKp41USVFJUQZQyG1gpYC67quSWw7xW5fhjzu-tvnBN2AAPPDBurkIbGybDyKoyMhDdGnCJWPcHA4olZW99mdwlU4MNBi1OEl8oJySbe7nMNk3tZiFPo4SLkSPq8fr_aJWFdzX5PXLXx4h0MTzbAbnl6vvkwGthS197qOg3D4g5ujrOmrajg5Gh_Q7cHTUeaeRofnVMISql-JGdbgyWNFGPpEpbbyXoj5p-Mj8NXGDe0gXtAWfxTl0Dk-Qh-ZK_O89OAr9pQlBGSdwFELDFzgKThFsnYWqsirD8P8ad5MBblcDMKFZpVQkupbGpSyFpSJlB5D7FYiceEWpFZYVVkEuskwicqJIIaCpYFbkKIkI-IcGOdXozgGLo_s-YhGRi4JFGVmvP6glZIn9vaBHSuu8AQWsvaP03QU_IM5SOHupDbxRTL6QUiUqVCCfkRU-BsBY1rpv5brZtq08_X_wD0epsRPTKE62b7tqUxtcqwDshXNaI8nBECcpZjoaf7-aSxiFc0Va7ZttqSHQxNop58vh_cOcJucMh_MIqSc4OyV53vXVPyR7WgUzJbXl2ge1XCa3K2JTsL5bvsxyP51mxmvbKA21efIS-k-w0_wZnH5azKa6FLfoWqYoY-veLy2x1-Qvi5h6-

   Mohd Fadzil, Malindawati; Wan Puteh, Sharifa Ezat; Aizuddin, Azimatun Noor...

   Plo S One, Vol. 18, Issue 11.

   Dual practice within public hospitals, characterised by the concurrent provision of public and private healthcare services within public hospitals, has become a widespread phenomenon. With the part... Read more

   Dual practice within public hospitals, characterised by the concurrent provision of public and private healthcare services within public hospitals, has become a widespread phenomenon. With the participation of selected public hospitals, dual practice within public hospitals, also known as Full Paying Patient services, was an initiative the Ministry of Health Malaysia took in 2007 to retain senior specialist physicians in Malaysia. The revenue generated from the Full Paying Patient services aims to provide an avenue for public sector specialists to supplement their incomes while alleviating the Government's burden of subsidising healthcare for financially capable individuals. However, the effectiveness of Full Paying Patient services in recouping service delivery costs and yielding a profit is still uncertain after 16 years of implementation. This study is designed to evaluate the impact of Full Paying Patient inpatient services volume, revenue, and cost on profit versus loss at selected hospitals from 2017 to 2020. From the perspective of healthcare providers, we plan to perform a cost volume profit analysis. This analysis enables us to determine the break-even point, at which total revenues match total costs, along with no-loss and no-profit thresholds for Full Paying Patient services. This study has the potential to provide insights into how variations in service volume, cost, and pricing impact healthcare providers' profitability. It also offers critical financial information regarding the volume of services required to reach the break-even point. A comprehensive understanding of service volume, cost and pricing is imperative for making informed decisions to fulfil the objectives and ensure the sustainability of the FPP services. Read less

   Journal Article  |  Full Text Online

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