MULTIPRODUCT C‐V‐P ANALYSIS AND UNCERTAINTY: A LINEAR PROGRAMMING APPROACH
用线性规划扩展传统本量利模型到多产品且资源价格不确定的情形，帮管理者事前找到最优产品组合，并计算任意贡献毛益水平的概率，适合教学和实务基准。
The most general extension of the traditional one product C‐V‐P model incor‐ porates a multiproduct setting under uncertainty. This study utilizes LP to address both components (product mix and uncertainty of resource prices) to obtain the best product mix available in an ex ante sense. The results provide a benchmark for the evaluation of future operations and enable one to calculate the probability of any level of contribution margin. The study also serves as a useful educational tool by providing a mathematical and graphical depiction of the complexity of the problem, and by explicitly demonstrating the role of uncertain resource costs and uncertain selling prices in a simple LP formulation.