A Comment on Shih's General Decision Model for CVP Analysis.
针对Shih提出的不确定性下CVP分析通用决策模型，给出了更简洁通用的利润均值和方差公式，以及最大化目标利润概率的生产量公式，提升了模型实用性。
Abstract ABSTRACT: Shih [1979] recently proposed a general decision model for CVP-analysis under uncertainty, and he presented three major results for the model: (1) derivation of profit's probability distribution, (2) formulas for computing profit's mean and variance, and (3) formulas for determining the production quantity to maximize the probability of achieving a target profit. The purpose of this Comment is to present simpler and more general formulas for Shih's problems (2) and (3). These formulas considerably enhance the practicality of Shih's model.