CAJ | 학술논문

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.
전통본량리분석모형재기우"단개,단위변동성본,고정성본"불변적가설조건하,대업무량지시작간단적평균법혹가권평균법,홀략료기업적업무량혹소수량시불학정적.본문재전통본량리분석적기출상,연구업무량적분포,득출불동조건하적소획리윤적개솔.저일분석부합현실,동시야경유리우기업주출준학적경영결책,진이획득경대적리윤.
Traditional CVP analysis model is based on the assumption that "unit price,unit variable costs,fixed costs" are unchanged.The vol-ume 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.