摘要
在会计决策分析中所采用的先验概率通常由会计人员的主观判断来确定，使用贝叶斯方法能够对其进行修正，使之更加符合实际。本文将贝叶斯方法和决策论相结合，能够使会计人员取得一个期望成本最小化的最优决策。
The prior probability in accounting decision is usually determined by the subjective judgment of the accountant. It can be modified by using the Bayes's method in order to be close to fact. This paper combined the Bayes's method with the decision theory so that accoutants can acquire the best decision of minimizing the expection cost.
出处
《常州技术师范学院学报》
1998年第4期45-49,共5页
Journal of Changzhou Teachers College of Technology
关键词
先验概率
后验概率
支付表
会计决策
贝叶斯法
prior probability
posterior probability
disbursement list
expection cost
