PSA的性质、意义及应用

Richard Kotas (Senior Lecturer) , Stephen Wanhill (Senior Lecturer)
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引用次数: 8

摘要

作者阐述了利润敏感性分析(PSA)的概念,该分析仅根据其对利润的影响来检查企业经营账户的变化。他们接着概述了这个概念的理论基础,然后指出了各种应用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PSA — its nature, significance and applications

The authors expound the concept of Profit Sensitivity Analysis (PSA) which examines alterations in the operating accounts of a business solely in terms of their impact on profits. They go on to outline the theoretical foundations of the concept and then indicate a variety of applications.

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