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1、ANoteonCost-Volume-ProfitAnalysisandPriceElasticityJohnF.NashTheAccountingReview,Vol.50,No.2.(Apr.,1975),pp.384-386.StableURL:http://links.jstor.org/sici?sici=0001-4826%28197504%2950%3A2%3C384%3AANOCAA%3E2.0.CO%3B2-1TheAccountingReviewiscurrentlypublishedbyAmericanAcco
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6、orgSatOct2008:15:092007TheAccountingReview,April1975ANoteonCost-Volume-ProfitAnalysisandPriceElasticityJohnF.NashAtypicalprobleminCost-Volume-Profitcurrentlyproducingandselling10,000analysisinvolvesthecomparisonofalter-unitsperyear,ofsomesimilaritem,atanativemethods(ma
7、chines,processes,com-unitsalespriceof$10.00.Thecompaniespanies,etc.)ofproduction,wherethehavefixedandvariablecostsasfollows:methodshavedifferentratiosoffixedtoContpanyFixsdCostVaviablrCostlUnitvariablecosts.Thecomputationofthe'A$20,000$6break-evenpointsandtheexaminatio
8、nofB40,0004therelativesensitivityofeachmethodtoC60,0002changesofvolumeatafixedsalespriceareAtthepresentlevelofactivit
