Cost-Volume-Profit Relationships and the Concept of Sales Mix in Pharmaceutical Companies
Journal of Pharmaceutical Negative Results
; 13:2943-2948, 2022.
Article
in English
| EMBASE | ID: covidwho-2206763
ABSTRACT
The development of profits generated by the company illustrates the company's success in carrying out operational activities and becomes a measuring tool for investors in making decisions. The purpose of this study is to determine the Cost-Volume-Profit Relationship and Sales Mix Concept in Pharmaceutical Companies in Indonesia. CVP analysis examines the behavior of total revenue, total cost, and operating profit as changes that occur in units sold, selling price, variable costs per unit, or fixed costs, and sales mix is the relative proportions in which a company's products are sold. Different products have different selling prices, cost structures, and contribution margins. To analyze fairness, disclosure, and future trends in accounting for Pharmaceutical Companies, a qualitative descriptive approach was chosen. The fundamental characteristic of the qualitative descriptive method is the use of naturalistic data or non-numeric data without variable intervention. Descriptive approach is also known as case study research, which involves studying a particular situation to find out whether a general theory can emerge from the research, or whether an existing theory emerges from a particular situation. The profit target has shrunk sharply when compared to during the COVID-19 pandemic. Copyright © 2022 Wolters Kluwer Medknow Publications. All rights reserved.
Full text:
Available
Collection:
Databases of international organizations
Database:
EMBASE
Language:
English
Journal:
Journal of Pharmaceutical Negative Results
Year:
2022
Document Type:
Article
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