盈亏平衡分析又被称为本量利分析,即“成本-业务量(生产量或销售量)-利润分析法”,它是在变动成本法的基础上,以数量化的会计模型与图形来揭示固定成本、变动成本、销售量、销售单价、销售收入、利润等变量之间的内在规律性联系,为会计预测和决策提供必要财务信息的一种技术方 Breakeven analysis is also known as the volume of profit analysis, that is, “cost - volume of business (production or sales) - profit analysis method”, which is based on the variable cost method, with a quantitative accounting model and graphics Reveal the inherent regularity relationship among variables such as fixed cost, variable cost, sales volume, sales unit price, sales revenue, profit and so on, and provide the necessary financial information for accounting forecasting and decision-making