会计考友 发表于 2012-2-23 17:09:42

2011年ACCA考试《F5业绩管理》讲义(70)

7 Maximax, maximin and minimax regret   When probabilities are not available, there are still tools available for incorporating risk into decision making.
  7.1 Maximax
  The maximax rule applies to an optimist who seeks to maximise the maximum possible gain of possible outcomes.
  Illustration 10 – Applying maximax
  A company is choosing which of three new products to make (A, B or C) and has calculated likely pay-offs under three possible scenarios (Ⅰ, Ⅱ, or Ⅲ), giving the following pay-off table.
  Profit/(loss)Product chosen
  ScenarioABCwww.Examw.com
  Ⅰ208010
  Ⅱ4070100
  Ⅲ50(10)40
  Using maximax, an optimist would consider the best possible outcome for each product and pick the product with the greatest potential.
  Here C would be chosen with a maximum possible gain of 100.
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