Professor Emeritus, University of South Florida
Cost Volume Profit Main Page | Contribution Margin Main Page
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cost Volume Profit Main Page |
Contribution Margin Main Page
Adar, Z., A Barnea and B. Lev. 1977. A comprehensive cost-volume-profit analysis under uncertainty. The Accounting Review (January): 137-149.
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.
Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443.
Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338.
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.
Cafferky, M. E. 2017. Estimating retail breakeven using markup pricing. Management Accounting Quarterly (Winter): 1-11.
Call, W. L. 1975. Quadratic cost-volume relationship and timing of demand information: A comment. The Accounting Review (January): 133-137.
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.
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.
Cheung, J. K. and J. Heaney. 1990. A contingent-claim integration of cost-volume-profit analysis with capital budgeting. Contemporary Accounting Research 6(2): 738-760.
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.
Dixon, R. L. Jr. 1940. Fixed and variable costs. The Accounting Review (June): 218-222.
Downen, T. 2020. Accounting for uncertainty in cost-volume-profit analysis. Management Accounting Quarterly (Fall): 25-30.
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.
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.
Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209.
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.
Fordon, J. V. 1951. Profit variations. The Accounting Review (October): 574-576.
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.
Gambling, T. E. 1965. Some observations on "Breakeven budgeting and programming to goals". Journal of Accounting Research (Spring): 159-165.
Givens, H. R. 1966. An application of curvilinear break-even analysis. The Accounting Review (January): 141-143.
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.
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. (Summary).
Herath, H. S. B. and P. Sharman. 2019. Stochastic CVP analysis: Modeling multiple random variables. Cost Management (September/October): 46-48.
Hilliard, J. E. and R. A. Leitch. 1975. Cost-volume-profit analysis under uncertainty: A log normal approach. The Accounting Review (January): 69-80.
Hilliard, J. E. and R. A. Leitch. 1976. CVP analysis under uncertainty: A log normal approach - A reply. The Accounting Review (January): 168-171.
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.
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.
Ijiri, Y. and H. Itami. 1973. Quadratic cost-volume relationship and timing of demand information. The Accounting Review (October): 724-737.
Ijiri, Y. and H. Itami. 1975. Quadratic cost-volume relationship and timing of demand information: A reply. The Accounting Review (January): 138-139.
Ingraham, H. A. 1951. Elementary presentation of volume, cost and profit relationships. The Accounting Review (July): 414-416.
Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601.
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.
James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.
Jarrett, J. E. 1973. An approach to cost-volume-profit analysis under uncertainty. Decision Sciences 4(3): 405-420.
Johnson, G. L. and S. S. Simik, II. 1971. Multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Autumn): 278-286.
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.
Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94. (Summary).
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.
Kim, C. 1973. A stochastic cost volume profit analysis. Decision Sciences 4(3): 329-342.
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.
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.
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.
Kucic, R., J. E. Sorensen and L. M. Vitoravich. 2010. Bridgestone Behavioral Health Center: Cost-volume-profit (CVP) analysis for planning and control. IMA Educational Case Journal 3(4): 1-8.
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.
Lau, A. H. and H. Lau. 1981. A comment on Shih's general decision model for CVP analysis. The Accounting Review (October): 980-983.
Lau, A. H. and H. Lau. 1987. CVP analysis with stochastic price-demand functions and shortage-surplus costs. Contemporary Accounting Research 4(1): 194-209.
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.
Liao, M. 1976. The effect of chance variation on revenue and cost estimations for breakeven analysis. The Accounting Review (October): 922-926.
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.
Manes, R. 1966. A new dimension to breakeven analysis. Journal of Accounting Research (Spring): 87-100.
Manes, R. P. 1971. Rejoinder to "Breakeven analysis and capital budgeting". Journal of Accounting Research (Spring): 158-159.
Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter11
Martin, J. R. Not dated. Chapter 14: Investment Centers, Return on Investment, Residual Income and Transfer Pricing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. (Shows the relationship between Cost-Volume-Profit and Return on Investment). Chapter14
Martin, J. R. Not dated. Contribution Margin Models. Management And Accounting Web. (Graphic Illustrations).
Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web. (Summary).
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.
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.
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.
Nash, J. F. 1975. A note on cost-volume-profit analysis and price elasticity. The Accounting Review (April): 384-386.
Neilsen, O. 1954. Direct costing - The case "for". The Accounting Review (January): 89-93.
Patrick, A. W. 1958. Some observations on the break-even chart. The Accounting Review (October): 573-580.
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.
Raun, D. L. 1964. The limitations of profit graphs, breakeven analysis, and budgets. The Accounting Review (October): 927-945.
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.
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.
Shih, W. 1981. A comment on Shih's general decision model for CVP analysis - A reply. The Accounting Review (October): 984-985.
Shih, W. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A reply. The Accounting Review (April): 404-408.
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.
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.
Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74.
Stephens, R. J. 1966. A note on An early reference to cost-volume-profit relationships. Abacus 2(1): 78-83.
Stettler, H. F. 1962. Break-even analysis: Its uses and misuses. The Accounting Review (July): 460-463.
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.
Thakkar, R. B., D. R. Finley and W. M. Liao. 1984. A stochastic demand CVP model with return on investment criterion. Contemporary Accounting Research 1(1): 77-86.
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.
Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429.
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.
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.
