COST‐VOLUME‐PROFIT COMPLICATIONS USING A SIMPLIFIED FIRM
评估了使用Sterling和Thomas（1979）提出的简化企业模型来制定内部定价和产出水平时遇到的问题，特别是针对成本-销量-利润计算。特定行业的选择使内部会计信息的开发更加复杂，文章详细说明了该行业的特殊运营条件及其对定价和产出决策的影响。
This paper assesses the problems of using a simplified firm of the typehggested by Sterling and Thomas (1979) to develop internal pricing and output levels generally and for cost‐volume‐profit calculations specifically. The particular choice of industry in this case makes more complicated the development of such internal accounting information. The paper specifies the unusual operating conditions that exist in this industry and the problems that these cause when deriving useful cost‐volume‐profit information for pricing and output decisions.