A Comment on Shih's General Decision Model for CVP Analysis - A Reply.
作者回应会计专家对其CVP分析通用决策模型的评论，指出其模型可扩展至随机盈亏平衡分析，其中产量Q作为决定平均需求下限的关键因素，为未来研究提供新方向。
Abstract In this article, the author responds to comments by some accounting experts on his general decision model for CVP analysis. The author says that he would like to respond briefly to optimization function first, and then to point out a few implications of his model formulation for the stochastic break-even analysis as a final wrap-up of my two Replies. The author wishes to point out that the model formulation developed in his paper could be extended and applied to the break-even analysis under uncertainty in which the production quantity would play a significant role. The value of the term Q, quantity, of course, can be decided in a variety of ways depending on the goals and objectives of the top management. It is clear that the production quantity Q now enters the stochastic break-even analysis as a factor in the determination of the lower bound of the mean demand. This is a significant departure from the traditional break-even analysis, and thus may be viewed as a potential for future research.