000 | nam k | |
001 | 2210080120442 | |
005 | 20140708141452 | |
007 | ta | |
008 | 870523s1986 bnk FB 000a kor | |
040 | ▼a221008 | |
041 | ▼akoreng | |
056 | ▼a325.8▼24 | |
100 | ▼a이창섭 | |
245 | 00 | ▼a確率的 CVP分析에 관한 硏究 /▼d李昌燮 |
260 | ▼a부산:▼b東亞大學校 大學院,▼c1986 | |
300 | ▼a41 p.;▼c27 cm | |
502 | ▼a학위논문(석사)--▼b東亞大學校 大學院:▼c工業經營學科,▼d1986. 2 | |
520 | ▼b영문초록 : Traditional cost-volume-profit analysis is based on a certainty assuming model in which price (P), variable cost per unit (V), sales volume (X), and total fixed cost (F) of a single-product firm, or one product of a multiproduct firm, are assumed to be known. In this study, a C-V-P model preserves the traditional analysis but also another dimension-that is, risk is brought in an another important decision factor. Also, this is presented that does not require knowledge of the probability density function of sales volume or any other variate. The purpose of this study is to extend the C-V-P model under uncertainty to the multiproduct case by using β distribution and probability inequalities. Unit of sales volume are treated as a random variable and the contribution margin per unit of each product is also assumed to be a random variable over the relevant range. As utilize β distribution, the analysis is robust in that it holds large variances, given the mean and range of variates. In conclusion, the use of probability inequalities and β distribution in multiproduct C-V-P analysis under uncertainty is an useful approach when there is incomplete information about the profit equation or of its component random variables. | |
650 | ▼a원가분석 | |
856 | ▼adonga.dcollection.net▼uhttp://donga.dcollection.net/jsp/common/DcLoOrgPer.jsp?sItemId=000002150146 | |
950 | ▼a비매품▼b₩3000▼c(추정가) | |
950 | ▼aFB |
Registration no. | Call no. | Location Mark | Location | Status | Due for return | Service |
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Registration no.
E0315411
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Call no.
325.8 이8118확
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Location Mark
D
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Location
부민학위논문실
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Status
대출불가 (소장처별 대출 불가)
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Due for return
|
Service
|
Registration no.
E0533889
|
Call no.
325.8 이8118확 =3
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Location Mark
D
|
Location
부민학위논문실
|
Status
대출불가 (소장처별 대출 불가)
|
Due for return
|
Service
|