Publications
Detailed Information
불확실성하의 원가-조업도-이익분석과 정보의 가치에 대한 고찰 : A Tutorial Introduction to Cost-Volume-Profit Analysis under Uncertainty and Value of Information
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 김성기 | - |
dc.date.accessioned | 2010-01-26 | - |
dc.date.available | 2010-01-26 | - |
dc.date.issued | 2004-09 | - |
dc.identifier.citation | 경영논집, Vol.38 No.2∙3, pp. 1-24 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/44255 | - |
dc.description.abstract | The cost-volume-profit analysis under certainty does not explicitly recognize uncertainty
in any of the related variables. However, without a formal model of uncertainty in sales, price, or cost parameters, information such as the expected opportunity loss from following a given course of action cannot be obtained. In this paper, we illustrate how to evaluate the value of information. Specifically, the following issues are to be explored: • how to derive expected opportunity loss function? • how to separate value of perfect information? • how to measure expected opportunity loss and value of perfect information under the assumption that sales are normally distributed? • how to measure expected value of sample information? • how to determine the optimal production level when the production decision must be made before actual sales are known? | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영대학 경영연구소 | - |
dc.subject | ex-ante optimal decision | - |
dc.subject | ex-post optimal decision | - |
dc.subject | ex-ante probability distribution | - |
dc.subject | ex-post probability distribution | - |
dc.subject | opportunity loss | - |
dc.subject | opportunity loss function | - |
dc.subject | expected opportunity loss | - |
dc.subject | value of perfect information | - |
dc.subject | expected value of perfect information | - |
dc.subject | expected value of sample information | - |
dc.title | 불확실성하의 원가-조업도-이익분석과 정보의 가치에 대한 고찰 | - |
dc.title.alternative | A Tutorial Introduction to Cost-Volume-Profit Analysis under Uncertainty and Value of Information | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Kim, Song-Ki | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 24 | - |
dc.citation.number | 2∙3 | - |
dc.citation.pages | 1-24 | - |
dc.citation.startpage | 1 | - |
dc.citation.volume | 38 | - |
- Appears in Collections:
- Files in This Item:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.