
【经】 probabilistic budgeting
概率预算是将概率论应用于预算编制的科学方法,通过量化分析不确定因素的变化范围和发生概率,使预算结果更贴近实际经营环境。其核心在于计算数学期望值,以下是具体编制步骤及特点:
概率预算通过联合概率和期望值计算,将不确定因素(如市场需求、成本波动等)的多种可能状态纳入预算体系。例如,企业预测市场需求时,可划分高、中、低三种状态,并分别赋予30%、50%、20%的概率。
识别关键变量
确定影响预算的核心变量,如销售量、原材料价格、汇率等,需结合企业业务特点选择(如进出口企业需考虑汇率波动)。
估计变量变动范围及概率
计算联合概率与期望值
编制预算表
根据期望值或联合概率结果,生成收入、成本、利润等预算指标。例如:高需求下利润期望值=销量×(单价-单位变动成本)-固定成本,再乘以相应概率。
如需进一步了解具体行业案例或数学公式推导,可参考、的详细分析。
概率预算的中文拼音为“gài lǜ yù suàn”,是指在风险分析的基础上,通过对可能发生的事件和影响进行概率计算,以确定企业某一特定目标实现的可能性和预计的获益和损失的量化分析。以下是该词汇的相关英语解释、读音、用法、例句、近义词、反义词和常用度等。
The term "probability budgeting" refers to the quantitative analysis of the likelihood of achieving a specific objective and the expected gains and losses based on probability calculations of potential events and their impacts.
probability budgeting [prɒbəˈbɪlətiˈbʌdʒɪtɪŋ]
"Probability budgeting" is a method used in risk analysis to determine the probability of achieving a specific goal and the associated gains or losses.
There are no exact antonyms for probability budgeting, but some related terms that are often used include "deterministic budgeting" and "fixed budgeting."
The term "probability budgeting" is a specialized term used mostly in the field of risk management and is therefore not commonly used in everyday conversation or writing.
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