التكامل بين الانحدار الخطي المتعدد وتحليل التكلفة – الحجم – الربح في ظل المنطق الضبابي ودوره في تحسين جودة القرار الاداري

Rp- Integration between multiple linear regression and cost-volume-profit analysis under fuzzy logic and its role in improving the quality of.pdf

The research problem lies in the fact that the traditional analysis of cost–volume–profit (CVP) relies on clear and fixed data, such as the unit variable cost, total fixed costs, selling price, or sales volume, which can be determined with precision. However, these assumptions do not reflect practical reality, which is often characterized by uncertainty and fluctuations in prices, costs, or sales volumes.
This study aims to analyze the role that the integration of multiple linear regression analysis and cost–volume–profit (CVP) analysis under fuzzy logic can play in improving the quality of managerial decision-making within an environment marked by uncertainty and volatility. This integration represents a contemporary approach that combines traditional quantitative analytical tools with modern intelligent methods, in order to provide management with more accurate and flexible information.
The deductive and inductive approaches were adopted in the research. Fuzzy logic was implemented using MATLAB software on the data of the case study company by replacing deterministic inputs (such as quantities, prices, and costs) with fuzzy variables that account for variability and imprecision, applying fuzzy sets to describe these variables as probability ranges rather than fixed values. In addition, Minitab software was used to apply multiple linear regression and to separate costs into fixed and variable components.
The study reached several conclusions, the most significant of which is that integrating multiple linear regression analysis with cost–volume–profit analysis under fuzzy logic provides relevant information that contributes to improving the quality of managerial decisions.