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題名 | 不確定情況下成本數量利潤分析之一般化模式 |
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作者姓名(中文) | 王淑芬; |
作者姓名(外文) | |
書刊名 | 交大管理學報 |
卷期 | 2:1 1982.04[民71.04] |
頁次 | 頁29-42 |
分類號 | 494.76 |
語文 | chi |
關鍵詞 | 一般化模式; 成本數量利潤分析; |
中文摘要 | 成本數量利潤分析(簡稱CVP分析)是利潤規劃方法之一。它經常被用來協助管理者于各種不同的方案中,作最佳的決策。本篇論文是以引進需求與生產不平衡時,對于利潤的影響,作為整個CVP分析的解析論點。本文所建立的CVP分析模式對于需求呈各種不同的分配假設均可適用,而在文中就需求呈常態分配的情況下,說明其應如何使用所建構的CVP分析模式,並舉一實例加以說明。 本篇論文的目的是為了修飾傳統的CVP分析及擴大隨機性CVP分析模式的應用。 |
英文摘要 | Cost-Volume-Profit Analysis (CVP) is one of the profit planning approaches. It is usually used to assist manager to make the best decision among the alternatives. The major concept of this paper is to take into account the difference between the demand and the production, and then explain how this difference affects the level of profit in the wholly analytic process of CVP analysis. The model for CVP analysis formulated in this paper could be applied in any kind of distribution of demand. The example will be given in the paper when the demand is normal distribution. The purpose of this paper is trying to modify the traditional CVP analysis and expand the application of the stochastic CVP analysis which was discussed by many writers. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。