基于不确定因素的本量利分析在经营决策中的应用

Based on Uncertainty CVP Analysis and Its Applications in Business Decision

传统本量利分析模型在基于"单价,单位变动成本,固定成本"不变的假设条件下,对业务量只是作简单的平均法或加权平均法,忽略了企业的业务量或销售量是不确定的。本文在传统本量利分析的基础上,研究业务量的分布,得出不同条件下的所获利润的概率。这一分析符合现实,同时也更有利于企业做出准确的经营决策,进而获得更大的利润。

Traditional CVP analysis model is based on the assumption that ＂unit price, unit variable costs, fixed costs＂ are unchanged. The volume of business is to make a simple average or weighted average method, neglecting the business volume or sales are uncertain. In this paper, based on the traditional CVP analysis, study the distribution of the volume; get the probability of profits under different conditions. This analysis not only in line with the reality, but also in favor of enterprises has to make accurate business decisions and make greater profits.