.

Abstract:
The study aimed to present a proposal to develop the Cost-Volume-Profit relation analysis model. In order to control the effect of Asymmetric Cost Behavior, and test the effectiveness of this proposed model in increasing the accuracy of its estimates, and to achieve this goal, and test the study hypotheses; The researchers conducted an applied study on the data of a sample consisting of (81) industrial companies listed on the Egyptian Stock Exchange, with a total number of views (648), during the period (2013-2020). The study concluded that there is a phenomenon of Asymmetric cost behavior of industrial companies listed on the Egyptian Stock Exchange; (SG&A) are sticky costs, while both COGS & operating costs are Anti-sticky costs. Also, there is a significant effect of the Asymmetric cost behavior on the accuracy of estimates of the traditional C.V.P. analysis model. Since not controlling the effect of this behavior in the model leads to a decrease (increase) bias in earnings estimates in the event of a decrease (increase) in sales, i.e., at the same level of current sales; estimated earnings are lower when this level represents a decline relative to the previous period's sales. The results also confirmed that applying the Proposed C.V.P. analysis model leads to increasing the accuracy of its estimates.