在管理会计中，CVP分析的基础是变动成本法的应用；但在现实中，由于变动成本与固定成本很难准确地予以划分，二者没有明确的界限，所以导致变动成本法的推行受阻。同时现有企业普遍采用的是制造成本法进行核算，这就引出了是否能够利用制造成本法提供的资料进行CVP分析以及如 In management accounting, the basis of CVP analysis is the application of the variable cost method. However, in reality, because the variable cost and the fixed cost are difficult to be accurately classified, there is no clear boundary between them and the implementation of the variable cost method is hindered. At the same time, existing manufacturing enterprises generally use manufacturing cost accounting, which led to the use of manufacturing cost method can provide information for CVP analysis and as