This entry presents the various forms of the cost-volume-profit model, its underlying assumptions, its traditional uses. It questions the validity of the model, as the conditions of operations and the firms' strategies have greatly changed during the last decades.
ANCELIN-BOURGUIGNON, A. (1996). Cost-volume-profit Relationships. In: International Encyclopedia of Business and Management. 1st ed. International Thomson Business Press, pp. 852-861.