CVP-analysis as a tool for improving economic sustainability in the cost management system of health resort organizations
Journal: Vestnik NSUEM
Year: 2024

Costs are the basis of any type of activity and are the factor that has a direct impact on the financial results of the organization. That is why organizations are urgent issues of implementation of methodological tools that would allow to reduce costs and ensure their rational distribution between individual responsibility centers. To identify cost reduction reserves, it is necessary to provide an effective management system using modern tools. CVP-analysis is such a tool, which provides an opp