قراءة في نظرية تحليل التعادل بين الواقع و إمكانية التطبيق

Abstract EN

The Cost-Volume-Profit Analysis under certainty is a useful decision tool in managerial decision making, but its usefulness is quit limited by the deterministic nature of the relationship assumed, A more Realistic Apprach is the Acounting Model which is an extention of Cost-Volume-Profit analysis under conditions of Stochastic, the objective of this paper is to elaborate on various attempts made in the literature and in practice to adapt with unkonwon.