Possibilities to control volume of production in CVP analysis: an example of companies providing taxi services / Kinga Bauer, Marek Bauer // W: IFRS : Global Rules & Local Use : proceedings of the 6th ... więcej

Possibilities to control volume of production in CVP analysis: an example of companies providing taxi services / Kinga Bauer, Marek Bauer // W: IFRS : Global Rules & Local Use : proceedings of the 6th International Scientific Conference, Prague – Czech Republic, October 11–12, 2018 [Dokument elektroniczny] / eds. Irena Jindřichovská, Dana Kubíčková ; Anglo-American University. – Prague : Anglo-American University, 2018. – S. 296-309 : rys., tab., wykr. – Tryb dostępu: https://www.aauni.edu/data/files/sbornik-ifrs-verze2.pdf. – Bibliogr. s. 307-309, Abstr. – ISBN 978-80-906585-7-8

The cost-volume-profit analysis is not a new concept, but scientific research indicates its continuous development in connection with changes in the surrounding environment. Its use is to aid entity managers ... więcej

The cost-volume-profit analysis is not a new concept, but scientific research indicates its continuous development in connection with changes in the surrounding environment. Its use is to aid entity managers in making business decisions in various types of enterprises. The critical volume values are a particularly important parameter of this analysis. The possibility of using CVP analysis in enterprises providing services is emphasized by empirical research. Adjusting the perspective to a given industry is recommended. In the case of companies providing taxi services, due to the nature of the market on which they operate, the analysis should go beyond the enterprise and use the results of research on transportation behavior, as well as simulation methods. In this paper, the results of a survey conducted among taxi drivers and among passengers using Kraków Airport are presented. On this basis, the average number and structure of the trip performed during the day by an average driver of a taxi corporation as well as the profile of his clients were determined. The maximum prices of taxi services for trips related to Kraków Airport, declared by its users, were also estimated. A proprietary simulation model supporting CVP analysis, through the possibility of generating any scenario of volume changes and the price of taxi services is presented in this paper. The use of the model was exhibited on one of the taxi corporations.