一、问题的提出保本销售量是指产品不亏不盈时的销售数量。由成本 -销售量 -利润之间的关系 ,可知销售收入 =销售单价×销售量成本 =单位变动成本×销售量 +固定成本总额在产品不亏不盈时 ,销售收入等于成本 ,此时的销售量称为保本销售量。经整理 ,得保本销售量Ｑ =固定成本总? First, the issue raised Preserved sales refers to the number of products sold without loss or profit. From the relationship between cost, sales volume and profit, it can be seen that sales revenue = sales unit price × sales volume cost = unit variation cost × sales volume + total fixed cost When the product is not deficient and not profitable, the sales revenue equals the cost and the sales at this time Amount is called guaranteed sales. After finishing, Paul guaranteed sales Q = total fixed costs?