Shutdown Decision Analysis is a managerial accounting technique that determines the optimal point at which a business should cease operations in the short run by comparing contribution margin to avoidable fixed costs, thereby distinguishing itself from broader cost-volume-profit analyses through its specific focus on discontinuance decisions under loss conditions.
5
Publications
200
Citations
12
Authors
7
Institutions
Publications per year
2017–2026
1
Parents
Publications
5
1–5 of 5
Authors
12
- MD
1
h-index
- SJ
1
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- FK
1
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- GB
1
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- LV
1
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1–5 of 12
Institutions
7
Aarhus University
Aarhus, Denmark
1 h-index
2 publications
20 citations
University of Bergen
Bergen, Norway
1 h-index
2 publications
52 citations
University of Cambridge
Cambridge, United Kingdom
1 h-index
4 publications
44 citations
Chr. Michelsen Institute
Bergen, Norway
1 h-index
2 publications
52 citations
Aarhus Municipality
Aarhus, Denmark
1 h-index
2 publications
20 citations
Memorial University of Newfoundland
St. John's, Canada
1 h-index
2 publications
102 citations
Columbia University
New York, United States
1 h-index
1 publications
102 citations
1–7 of 7
Venues
- Applied Energy
1 publications · 10 citations
1
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- Economics Letters
1 publications · 26 citations
1
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- The Journal of Law and Economics
JLE · 1 publications · 102 citations
1
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- Journal of Loss Prevention in the Process Industries
1 publications · 51 citations
1
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- Electric Power Systems Research
1 publications · 11 citations
1
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1–5