Shih [1979] recently proposed a general decision model for CVP-analysis under uncertainty, and he presented three major results for the model: (1) derivation of profit's probability distribution, (2) formulas for computing profit's mean and variance, and (3) formulas for determining the production quantity to maximize the probability of achieving a target profit. The purpose of this Comment is to present simpler and more general formulas for Shih's problems (2) and (3). These formulas considerably enhance the practicality of Shih's model.