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Cost Volume Profit Bibliography |
Adar, Z., A Barnea and B. Lev. 1977. A comprehensive cost-volume-profit analysis under uncertainty. The Accounting Review (January): 137-149. (JSTOR link).
Ajinkya, B., R. Atiase and L. S. Bamber. 1986. Absorption versus direct costing: Income reconciliation and cost-volume profit analysis. Issues in Accounting Education (Fall): 268-281.
Allen, C. B. 1955. Introduction to model building on account data. N.A.C.A. Bulletin (June): 1320-1333. (Converting a profit and loss statement into an income model, i.e., stating the relationships on the P&L statement in terms of algebraic equations).
Anderson, L. K. 1975. Expanded breakeven analysis for a multi-product company. Management Accounting (July): 30-32.
Andrews, R. W. 1957. Why not use the break-even chart more freely? N.A.C.A. Bulletin (February): 777-782.
Atiase, R. K., E. M. Bamber, L. S. Bamber and J. McCartney. 1989. Linear versus nonlinear cost-volume-profit analysis: A pedagogical note. Issues In Accounting Education (Fall): 438-453.
Barber, R. J. Jr. 1951. When does part of a business break even? N.A.C.A. Bulletin (May): 1040-1047.
Barry, C. B., J. I. Valez-Arocho and P. B. Welch. 1984. Bayesian approach to CVP analysis under parameter uncertainty. Quarterly Review of Economics and Business (Summer): 71.
Battista, G. L. and G. R. Crowningshield. 1966. Cost behavior and breakeven analysis - A different approach. Management Accounting (October): 3-14.
Brenneck, R. 1959. B-E charts reflecting learning. N.A.A. Bulletin (June): 34.
Brockett, P., A. Charnes, W. W. Cooper and H. Shin. 1984. A chance-constrained programming approach to cost-volume-profit analysis. The Accounting Review (July): 474-487. (JSTOR link).
Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443. (JSTOR link).
Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338. (JSTOR link).
Burchard, J. R. 1961. A critical look at the marginal graph technique. N.A.A. Bulletin (May): 25-32. (Case study comparison with the break-even chart).
Burghardt, W. G. and M. L. Fassler. 1984. Break-even analysis: Applications to financial planning for agricultural cooperatives. Corporate Accountant (Fall): 38-48.
Burns, F. 1931. The effect of volume on profits. N.A.C.A. Bulletin (January 15): 821-836.
Call, W. L. 1975. Quadratic cost-volume relationship and timing of demand information: A comment. The Accounting Review (January): 133-137. (JSTOR link).
Camp, R. A. 1987. Multidimensional break-even analysis. Journal of Accountancy (January): 132-133.
Cantrell, R. S. 1984. Some statistical issues in the estimation of a simple cost-volume-profit model. Decision Sciences (Fall): 507-521.
Chan, K. 1985. Break-even analysis: A unit cost model. CGA Magazine (March): 19-20, 31.
Chan, Y. L. 1990. Incremental cost-volume-profit analysis. Journal of Accounting Education 8(2): 253-261.
Charnes, A., W. W. Cooper and Y. Ijiri. 1963. Breakeven budgeting and programming to goals. Journal of Accounting Research (Spring): 16-43. (JSTOR link).
Chastain, C. E. 1984. Streamlining: Necessary strategy for licking a profit crunch. Business Horizons (March-April): 69-76.
Chen, J. T. 1983. The effect of chance variation on revenue and cost estimations for breakeven analysis: A comment. The Accounting Review (October): 813-819. (JSTOR link).
Chow, C. W. 1983. Using cost-volume-profit analysis as an integrative framework in cost/management accounting courses. Journal of Accounting Education 1(1): 137-139.
Chow, C. W., H. R. Toole and A. Wong-Boren. 1986. Make better decisions: Divide and conquer. Management Accounting (August): 41-45.
Clarke, P. 1986. Bringing uncertainty into the CVP analysis. CPA Journal (November): 117-120.
Colantoni, S., R. Manes and A. Whinston. 1969. Programming profit rates and pricing decisions. The Accounting Review (July): 467-481.
Conine, T. E., Jr. 1986. The potential over reliance on break-even
analysis. Journal of Business Strategy (Fall): 84-86.
Conine, T. E., Jr. 1987. A pedagogical note on cash break-even analysis. Journal of Business Finance and Accounting (August): 437.
Conway, R. W. 1957. Breaking out of the limitations of break-even analysis. N.A.C.A. Bulletin (June): 1265-1272.
Cox, E. G. 1958. Diagnosing some cost-volume profit relationships. N.A.A. Bulletin (April): 15-24.
Crowningshield, G. 1960. Increase in volume to offset price reduction - A comment. N.A.A. Bulletin (November): 90-91.
Crowingshield, G. R. and G. L. Battista. 1963. Cost-volume-profit analysis in planning and control. N.A.A. Bulletin (July): 3-15.
Curry, R. A. 1959. Break-even analysis and product mix. N.A.A. Bulletin (March): 18-30.
Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184.
Dearden, J. 1962. Cost and Budget Analysis. Englewood Cliffs, N.J.: Prentice-Hall.
Devine, C. T. 1961. Boundaries and potentials of reporting on profit-volume relationships. N.A.A. Bulletin (January): 5-14.
Dickinson, J. P. 1974. Cost-volume-profit analysis under uncertainty. Journal of Accounting Research (Spring): 182-187. (JSTOR link).
Dixon, R. L. Jr. 1940. Fixed and variable costs. The Accounting Review (June): 218-222. (JSTOR link).
Doyle, L. J. 1949. Most profitable product volume - Taking account of costs and competition. N.A.C.A. Bulletin (February 1): 643-652.
Driscoll, D. M., W. T. Lin; and P. R. Watkins. 1984. Cost-volume-profit analysis under uncertainty: A synthesis and framework for evaluation. Journal of Accounting Literature (Spring): 85-115.
Dudick, T. S. 1987. Why SG &A doesn't always work. Harvard Business Review (January-February): 30-32, 36.
Edwards, E. O. and L. T. Johnson. 1974. An indifference approach to profit-volume analysis. The Accounting Review (July): 579-583. (JSTOR link).
Eckel, N. and R. V. Hartley. 1984/85 Linear dependence in stochastic CVP analysis. Mid Atlantic Journal of Business (Winter): 45-53.
Eckholdt, J. L. 1960. Using the break-even chart in product-line decisions. N.A.A. Bulletin (July): 43-50.
Fearon, H. E. 1960. Constant product mix - A limiting assumption in B-E analysis. N.A.A. Bulletin (July): 61-67.
Fehr, F. W. 1960. Some points to watch in studying the fluctuation of cost with volume. N.A.A. Bulletin (March): 67-76.
Ferrara, W. L., J. C. Hayya and D. A. Nachman. 1972. Normalcy of profit in the Jaedicke-Robichek model. The Accounting Review (April): 299-307. (JSTOR link).
Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209. (JSTOR link).
Finley, D. R. and W. M. Liao. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A comment. The Accounting Review (April): 400-403. (JSTOR link).
Fordon, J. V. 1951. Profit variations. The Accounting Review (October): 574-576. (JSTOR link).
Frommer, A. M. 1963. Determining compensating sales quantities for price and cost changes. N.A.A. Bulletin (May): 35-42.
Fullerton, G. G. 1952. Accounting for variation in gross profit. The Accounting Review (April): 244-246. (JSTOR link).
Gambling, T. E. 1965. Some observations on "Breakeven budgeting and programming to goals". Journal of Accounting Research (Spring): 159-165. (JSTOR link).
Givens, H. R. 1966. An application of curvilinear break-even analysis. The Accounting Review (January): 141-143. (JSTOR link).
Gleason, C. H. 1947. The profit-volume relationship. N.A.C.A. Bulletin (July 1): 1330-1351.
Goggans, T. P. 1965. Break-even analysis with curvilinear functions. The Accounting Review (October): 867-871. (JSTOR link).
Goliger, J. 1950. Fixed charges and profit. The Accounting Review (October): 412-416.
Greene, H. A. 1953. Planning for profit control when volume changes. N.A.C.A. Bulletin (November): 291-299.
Green, P. E. and S. R. Calhoun. 1958. An environmental frame-work for break-even analysis for planning. N.A.A. Bulletin (March): 45-51.
Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 911.
Greer, H. C. 1954. Alternatives to direct costing. N.A.C.A. Bulletin (March): 878-888.
Hall, O. L. 1963. Testing profit objectives in the light of costs and market prices. N.A.A. Bulletin (January): 49-52.
Harris, C. C. 1978. The Break-Even Handbook: Techniques for Profit Planning and Control. Prentice-Hall, Inc.
Hartl, R. J. 1975. The linear total revenue curve in cost-volume-profit analysis. Management Accounting (March): 49-52.
Hassan, N., R. P. Marquette and J. M. McKeon, Jr. 1978. Sensitivity analysis: An accounting tool for decision-making. Management Accounting (April): 43-50.
Henderson, G. V. Jr. and A. H. Barnett. 1978. Breakeven present value: A pragmatic approach to capital budgeting under risk and uncertainty. Management Accounting (January): 49-52.
Hepworth, S. R. 1954. Direct costing - The case against. The Accounting Review (January): 94-99. (JSTOR link). (Summary).
Hilliard, J. E. and R. A. Leitch. 1975. Cost-volume-profit analysis under uncertainty: A log normal approach. The Accounting Review (January): 69-80. (JSTOR link).
Hilliard, J. E. and R. A. Leitch. 1976. CVP analysis under uncertainty: A log normal approach - A reply. The Accounting Review (January): 168-171. (JSTOR link).
Hilliard, J. E. and R. A. Leitch. 1977. Breakeven analysis of alternatives under uncertainty. Management Accounting (March): 53-57.
Hilton, R. W. 1979. The determinants of cost information value: An illustrative analysis. Journal of Accounting Research (Autumn): 411-435. (JSTOR link).
Holmen, J., D. Knutson and D. Shanholtzer. 1990. A cash flow cost-volume-profit model. Journal of Accounting Education 8(2): 263-269.
Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93. (JSTOR link).
Ijiri, Y. and H. Itami. 1973. Quadratic cost-volume relationship and timing of demand information. The Accounting Review (October): 724-737. (JSTOR link).
Ijiri, Y. and H. Itami. 1975. Quadratic cost-volume relationship and timing of demand information: A reply. The Accounting Review (January): 138-139. (JSTOR link).
Ingraham, H. A. 1951. Elementary presentation of volume, cost and profit relationships. The Accounting Review (July): 414-416. (JSTOR link).
Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601. (JSTOR link).
Jaedicke, R. K. 1961. Improving B-E analysis by linear programming technique. N.A.A. Bulletin (March): 5-12.
Jaedicke, R. K. and A. A. Robichek. 1964. Cost-volume-profit analysis under conditions of uncertainty. The Accounting Review (October): 917-926. (JSTOR link).
James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.
Johnson, G. L. and S. S. Simik, II. 1971. Multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Autumn): 278-286. (JSTOR link).
Johnson, G. L. and S. S. Simik, II. 1974. The use of probability inequalities in multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Spring): 67-79. (JSTOR link).
Kee,
R. C. 2001. Implementing cost-volume-profit analysis using an activity-based
costing system. Advances in Management Accounting (10):
Kempster, J. H. 1949. Break-even analysis - Common ground for the economist and the cost accountant. N.A.C.A. Bulletin (February 15): 711-720.
Klipper, H. 1978. Breakeven analysis with variable product mix. Management Accounting (April): 51-54.
Kottas, J. F. and H. Lau. 1978. Direct simulation in stochastic CVP analysis. The Accounting Review (July): 698-707. (JSTOR link).
Kottas, J. F. and H. Lau. 1978. On the accuracy of normalcy approximation in stochastic C-V-P Analysis: A comment. The Accounting Review (January): 247-251. (JSTOR link).
Kottas, J. F., A. H. Lau and H. Lau. 1978. A general approach to stochastic management planning models: An overview. The Accounting Review (April): 389-401. (JSTOR link).
Lamond, A. W. H. 1954. A British study in profit graphs. N.A.C.A. Bulletin (April): 947-962.
Larimore, L. K. 1974. Break-even analysis for higher education. Management Accounting (September): 25-28.
Lau, A. H. and H. Lau. 1976. CVP analysis under uncertainty - A log normal approach: A comment. The Accounting Review (January): 163-167. (JSTOR link).
Lau, A. H. and H. Lau. 1981. A comment on Shih's general decision model for CVP analysis. The Accounting Review (October): 980-983. (JSTOR link).
Lawrence, W. B. 1945. Cost accounting versus the pricing system. The Accounting Review (April): 177-182.
Liao, M. 1975. Model sampling: A stochastic cost-volume-profit analysis. The Accounting Review (October): 780-790. (JSTOR link).
Liao, M. 1976. The effect of chance variation on revenue and cost estimations for breakeven analysis. The Accounting Review (October): 922-926. (JSTOR link).
Listebarger, K. 1957. Using an index to anticipate impact of cost changes. N.A.C.A. Bulletin (May): 1135-1141.
Lord, R. A. 1995. Interpretation and measuring operating leverage. Issues In Accounting Education (Fall): 317-329.
Louderback, J. G. 1990. ISO-profit curves for two-variable sensitivity analysis. Journal of Accounting Education 8(1): 105-114.
Louderback, J. G. and G. E. Manners Jr. 1981. Integrating ROI and CVP. Management Accounting (April): 33-39.
Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).
Magee, R. P. 1975. Cost-volume-profit analysis, uncertainty and capital market equilibrium. Journal of Accounting Research (Autumn): 257-266. (JSTOR link).
Manes, R. 1966. A new dimension to breakeven analysis. Journal of Accounting Research (Spring): 87-100. (JSTOR link).
Manes, R. P. 1971. Rejoinder to "Breakeven analysis and capital budgeting". Journal of Accounting Research (Spring): 158-159. (JSTOR link).
Martin, J. R. 1989. Capital budgeting analysis with curvilinear cost and revenue functions: A microcomputer application. Kent/Bentley Journal of Accounting and Computers Volume (V): 118-129.
May, P. A. 1955. Profit polygraph for product mix evaluations. N.A.C.A. Bulletin (November): 307-318.
McDonald, M. J. Jr. 1968. Profit-volume and net profit percentages computed on cost. Management Accounting (June): 46-50. (Profit-volume relationships adapted to absorption costing).
McGrail, G. R. and D. R. Furlong. 1973. Absorption break-even. Management Accounting (October): 31-35.
Mitchell, G. B. 1969. Breakeven analysis and capital budgeting. Journal of Accounting Research (Autumn): 332-338. (JSTOR link).
Morrison, T. A. and E. Kaczka. 1969. A new application of calculus and risk analysis to cost-volume-profit changes. The Accounting Review (April): 330-343. (JSTOR link).
Morse, W. J. and I. A. Posey. 1979. Income taxes do make a difference in C-V-P analysis. Management Accounting (December): 20-24.
Moss, M. F. and W. C. Haseman. 1957. Some comments on the applicability of direct costing to decision making. The Accounting Review (April): 184-193. (JSTOR link).
Nash, J. F. 1975. A note on cost-volume-profit analysis and price elasticity. The Accounting Review (April): 384-386. (JSTOR link).
Neilsen, O. 1954. Direct costing - The case "for". The Accounting Review (January): 89-93. (JSTOR link).
Patrick, A. W. 1958. Some observations on the break-even chart. The Accounting Review (October): 573-580. (JSTOR link).
Patterson, J. R. 1968. Decision making applications of direct cost information. Management Accounting (January): 11-22.
Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.
Pinkerton, P. W. 1935. A step-by-step approach to the predetermination of profit at varying volumes. N.A.C.A. Bulletin (March 1): 753-777.
Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346. (JSTOR link).
Raun, D. L. 1964. The limitations of profit graphs, breakeven analysis, and budgets. The Accounting Review (October): 927-945. (JSTOR link).
Raun, D. L. 1966. Volume-cost analysis - The multiple regression analysis approach. Management Accounting (December): 53-55.
Ricketts, D. E. and C. R. Purdy. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalizable approach. The Accounting Review (July): 603-607. (JSTOR link).
Rickey, K. R. 1958. To market, to market - Some practical profitability calculations. N.A.A. Bulletin (December): 71-79.
Robbins, S. M. 1961. Emphasizing the marginal factor in the break-even analysis. N.A.A. Bulletin (October): 53-60.
Samuels, J. M. 1965. Opportunity costing: An application of mathematical programming. Journal of Accounting Research (Autumn): 182-191.
Schweitzer, M., E. Trossmann and G. Lawson. 1991. Break-Even Analyses: Basic Model, Variants, Extensions. Chichester, U.K.: John Wiley & Sons.
Sheshai, K. M. E., G. B. Harwood and R. H. Hemanson. 1977. Cost volume profit analysis with integer goal programming. Management Accounting (October): 43-47.
Shih, W. 1979. A general decision model for cost-volume-profit analysis under uncertainty. The Accounting Review (October): 687-706. (JSTOR link).
Shih, W. 1981. A comment on Shih's general decision model for CVP analysis - A reply. The Accounting Review (October): 984-985. (JSTOR link).
Shih, W. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A reply. The Accounting Review (April): 404-408. (JSTOR link).
Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.
Soldofsky, R. M. 1959. Accountant's vs. economist's concepts of break-even analysis. N.A.A. Bulletin (December): 5-18.
Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452. (JSTOR link).
Spencer, L. G. 1956. The profitgraph - Technique and application. N.A.C.A. Bulletin (December): 493-507.
Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395. (JSTOR link).
Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).
Stettler, H. F. 1962. Break-even analysis: Its uses and misuses. The Accounting Review (July): 460-463. (JSTOR link).
St. Peter, N. 1948. Finding and controlling the break-even point. N.A.C.A. Bulletin (June 1): 1211-1218.
Suver, J. D. and B. R. Neumann. 1977. Patient mix and breakeven analysis. Management Accounting (January): 38-40.
Tuthill, W. C. 1962. Marginal income as a factor in pricing. N.A.A. Bulletin (July): 63-70.
Tuttle, R. E. 1959. The effect of inventory change on break-even analysis. N.A.A. Bulletin (January): 77-87.
Vickers, D. 1960. On the economics of break-even. The Accounting Review (July): 405-412. (JSTOR link).
Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429. (JSTOR link).
Wiener, J. 1960. Better results through a more accurate break-even formula. N.A.A. Bulletin (July): 5-18.
Wiener, J. 1960. Separation of fixed and variable Costs. The Accounting Review (October): 686-690. (JSTOR link).
Willson, J. D. 1960. Practical applications of cost-volume-profit analysis. N.A.A. Bulletin (March): 5-18.
Wu, F. H. 1975. Expanding the profit contribution approach. Management Accounting (June): 39-42.
Wyer, R. 1956. Replacing the myth of fixed and variable costs. N.A.C.A. Bulletin (November): 353-361. ("The division of costs into categories of fixed and directly variable is a dangerous and misused concept, a veritable myth under the searchlignt of considered analysis". Wyer includes eight guidelines for cost control based on six groups of patterns of cost and volume relationships: 1. not related, 2. related to amount of capacity provided, 3. degree of variation clearly a function of percentage of capacity, 4. obscured by time lag, control basis, or accounting, 5. uneven surge costs, and 6. inadequate capacity costs, e.g. overtime).
Yacobian, P. 1959. A practical evaluation of break-even analysis. N.A.A. Bulletin (January): 23-29.
Yunker, J. A. and P. J. Yunker. 2003. Stochastic CVP analysis as a gateway to decision-making under uncertainty. Journal of Accounting Education 21(4): 339-365.