{"id":"https://openalex.org/W2558366298","doi":"https://doi.org/10.2308/tar-4493554","title":"A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty.","display_name":"A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty.","publication_year":1977,"publication_date":"1977-01-01","ids":{"openalex":"https://openalex.org/W2558366298","doi":"https://doi.org/10.2308/tar-4493554","mag":"2558366298"},"language":"en","primary_location":{"id":"doi:10.2308/tar-4493554","doi":"https://doi.org/10.2308/tar-4493554","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4493554","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064862025","display_name":"Zvi Adar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I16391192","display_name":"Tel Aviv University","ror":"https://ror.org/04mhzgx49","country_code":"IL","type":"education","lineage":["https://openalex.org/I16391192"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Zvi Adar","raw_affiliation_strings":["Faculty of Management, Tel-Aviv University. 1"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management, Tel-Aviv University. 1","institution_ids":["https://openalex.org/I16391192"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113650695","display_name":"Amir Barnea","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I16391192","display_name":"Tel Aviv University","ror":"https://ror.org/04mhzgx49","country_code":"IL","type":"education","lineage":["https://openalex.org/I16391192"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Amir Barnett","raw_affiliation_strings":["Faculty of Management, Tel-Aviv University. 1"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management, Tel-Aviv University. 1","institution_ids":["https://openalex.org/I16391192"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081428716","display_name":"Baruch Itamar Lev","orcid":"https://orcid.org/0000-0002-4402-2952","observed_orcids":["https://orcid.org/0000-0002-4402-2952"]},"institutions":[{"id":"https://openalex.org/I16391192","display_name":"Tel Aviv University","ror":"https://ror.org/04mhzgx49","country_code":"IL","type":"education","lineage":["https://openalex.org/I16391192"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Baruch Lev","raw_affiliation_strings":["Faculty of Management, Tel-Aviv University. 1"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management, Tel-Aviv University. 1","institution_ids":["https://openalex.org/I16391192"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I16391192"],"apc_list":null,"apc_paid":null,"fwci":1.2094,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.86220647,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"52","issue":"1","first_page":"137","last_page":"149"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.7559000253677368,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.7559000253677368,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.10679999738931656,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.05009999871253967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.9959999918937683},{"id":"https://openalex.org/keywords/uncertainty","display_name":"uncertainty","score":0.9079999923706055},{"id":"https://openalex.org/keywords/risk-preferences","display_name":"risk preferences","score":0.7559999823570251},{"id":"https://openalex.org/keywords/price-uncertainty","display_name":"price uncertainty","score":0.6869999766349792},{"id":"https://openalex.org/keywords/technological-change","display_name":"technological change","score":0.6930000185966492},{"id":"https://openalex.org/keywords/decision-making-under-risk","display_name":"decision making under risk","score":0.5809999704360962}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6197897791862488},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5951269865036011},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5485554337501526},{"id":"https://openalex.org/C145760622","wikidata":"https://www.wikidata.org/wiki/Q174915","display_name":"Variable cost","level":2,"score":0.5410218834877014},{"id":"https://openalex.org/C189429903","wikidata":"https://www.wikidata.org/wiki/Q2449746","display_name":"Cost\u2013volume\u2013profit analysis","level":5,"score":0.5278156995773315},{"id":"https://openalex.org/C42866809","wikidata":"https://www.wikidata.org/wiki/Q466764","display_name":"Fixed cost","level":2,"score":0.4960084855556488},{"id":"https://openalex.org/C20556612","wikidata":"https://www.wikidata.org/wiki/Q4469374","display_name":"Volume (thermodynamics)","level":2,"score":0.4816495478153229},{"id":"https://openalex.org/C186116695","wikidata":"https://www.wikidata.org/wiki/Q5249226","display_name":"Decision analysis","level":2,"score":0.4665142297744751},{"id":"https://openalex.org/C127454912","wikidata":"https://www.wikidata.org/wiki/Q942582","display_name":"Cost\u2013benefit analysis","level":2,"score":0.4239428639411926},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33777159452438354},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.31375831365585327},{"id":"https://openalex.org/C144237770","wikidata":"https://www.wikidata.org/wiki/Q747534","display_name":"Mathematical economics","level":1,"score":0.1381673812866211},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.0},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/tar-4493554","doi":"https://doi.org/10.2308/tar-4493554","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4493554","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},{"id":"mag:2558366298","doi":null,"is_oa":false,"landing_page_url":"https://www.jstor.org/stable/246037","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W1489484040","https://openalex.org/W1551463368","https://openalex.org/W2120595340","https://openalex.org/W2317959194"],"related_works":["https://openalex.org/W7137281050","https://openalex.org/W2334154100","https://openalex.org/W7136435526","https://openalex.org/W2160975610","https://openalex.org/W3025673197","https://openalex.org/W2326832542","https://openalex.org/W3155973624","https://openalex.org/W2361381189","https://openalex.org/W1980815020","https://openalex.org/W2108573135"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"study":[2],"presents":[3],"a":[4,57],"comprehensive":[5],"approach":[6,29],"to":[7,54],"cost-volume-profit":[8],"analysis":[9,59],"under":[10,43],"uncertainty.":[11],"It":[12],"combines":[13],"the":[14,18,22,38,50,69,93],"probability":[15],"characteristics":[16],"of":[17,25,37,71,85,96],"environmental":[19],"variables":[20],"with":[21],"risk":[23],"preferences":[24],"decision":[26,42],"makers.":[27],"The":[28],"is":[30],"based":[31],"on":[32],"recently":[33],"suggested":[34],"economic":[35,94],"models":[36],"firm's":[39],"optimal":[40,65],"output":[41],"uncertainty,":[44],"which":[45],"were":[46],"modified":[47],"here":[48],"within":[49],"mean-standard":[51],"deviation":[52],"framework":[53],"provide":[55],"for":[56],"cost-volume-utility":[58],"allowing":[60],"management":[61],"to:":[62],"(1)":[63],"determine":[64,92],"output,":[66],"(2)":[67],"consider":[68],"desirability":[70],"alternative":[72],"plans":[73],"involving":[74],"changes":[75,89],"in":[76],"fixed":[77,97],"and":[78,83,87,90],"variable":[79],"costs,":[80],"expected":[81],"price":[82,86],"uncertainty":[84],"technology":[88],"(3)":[91],"consequences":[95],"cost":[98],"variances.":[99]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-12-08T00:00:00"}