Mnożniki jako narzędzie analizy wrażliwości zysku
Multipliers as a tool of sensitivity analysis of profit
Author(s): Adam ŻwirblaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: In the first part of this article the author discusses the essence of sensitivity analysis and describes the concept of „multiplier” in the light of various points of view. The following part of the article refers to the conception of sensitivity analysis of profit. The author works out correct expressions, explains the causes of inaccuracy of the traditional approach to the use of profit multipliers, and presents examples of its utilization.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2006
- Issue No: 31
- Page Range: 164-190
- Page Count: 26
- Language: Polish
