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A bioeconomic performance index for comparison of an experimental intensive aquaponic system with tilapia and tomato versus aquaculture and hydroponics. [PDF]
Sci RepDe León-Ramírez JJ +4 more
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Optimizing agricultural production for economic sustainability of sunflower across climatic zones. [PDF]
Sci RepGürkan H, Bulut H, Hoogenboom G.
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The green value chain model of mining company based on zero carbon emissions. [PDF]
Sci RepFan C +6 more
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Cost-Volume-Profit Analysis Adjusted for Learning
Management Science, 1977A model is developed for cost-volume-profit analysis which incorporates a nonlinear cost function to express the effects of employee learning. Sensitivity analysis is applied to the model to assess the impact of estimation errors in the learning rate and steady-state production time on estimated profit and break-even quantities.
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Dealing with Fuzziness in Cost-Volume-Profit Analysis
Accounting and Business Research, 1990Abstract A major limitation of the traditional cost-volume-profit (CVP) analysis is its inability to account for uncertainty and risk. This deficiency has been resolved by the development of probabilistic and stochastic CVP models which require precise numerical assessment of uncertainties in sales demand.
Yufei Yuan
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A STOCHASTIC COST VOLUME PROFIT ANALYSIS
Decision Sciences, 1973ABSTRACTIn most models dealing with the cost‐volume‐profit analysis, the costs and price are usually assumed to be deterministic variables. In this paper, we build such models by explicitly assuming that they are stochastic variables. We then evaluate a number of statistical properties of these models and, in turn, consider the usefulness of the models
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Incremental cost-volume-profit analysis
Journal of Accounting Education, 1990Abstract The discussion of sensitivity analysis for cost-volume-profit model is limited in most cost accounting textbooks. In this article, incremental analysis, a methodology that involves a model of relative incremental changes, is introduced as a framework for conducting sensitivity analysis.
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1985
The conditional truth approach of management accounting research in the 1960s which, as suggested earlier, underlies much of management accounting’s conventional wisdom, relies on the specification of a decision model. At the end of Chapter 2 it was concluded that economics played a central role in structuring the decision models used by management ...
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The conditional truth approach of management accounting research in the 1960s which, as suggested earlier, underlies much of management accounting’s conventional wisdom, relies on the specification of a decision model. At the end of Chapter 2 it was concluded that economics played a central role in structuring the decision models used by management ...
openaire +1 more source