Author(s)

Lu Yanrong, Zhu Xueyi

Corresponding Author

Lu Yanrong

Abstract

Cost-volume-profit analysis method is divided into fixed-number cost-volume-profit analysis method and uncertain conditional cost-volume-profit analysis method. This paper extends the cost-volume-benefit analysis method under uncertain conditions to decision-making in colleges and universities, including the application of sensitivity analysis method for multi-level running schools and the application of joint probability method for undergraduate running schools, which provides a basis for project decision-making in colleges and universities.

Keywords

Fixed number cost-volume-profit analysis method; Cost-volume-profit analysis under uncertainty: Colleges and universities; Sensitivity analysis; Joint probability