PL EN


2014 | 2014(79(135)) | 107-133
Article title

Generalization of profit sensitivity analysis

Authors
Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
The aim of the article is to present two-dimensional sensitivity analysis of profit as one of the most sig-nificant concepts in contemporary management accounting. In the first part of the paper, selected prob-lems of matrix calculus are presented as introduction to economic leverages theory. The issues discussed in the paper include horizontal and vertical analysis of the profit model, economic leverage matrices and generalized rate of profit change. The last part of the paper discusses the concept of economic leverages generalization. An interdisciplinary approach to management accounting and application of research methods typical of quantitative sciences make it possible to develop a more comprehensive theory of management accounting with wider cognitive possibilities.
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-18a7c221-a4c8-309b-8a14-00b8ca72479e
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.