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一、量—本—利分析的应用产量、成本、利润分析又称“保本分析”,它是根据量—本—利三者之间的相互关系,进行综合分析,用以予测利润、控制成本的一种科学方法。通过量—本—利分析既可确定企业经营的保本点,又可直观地得到销售收入对保证总成本的补偿,从而也可摸清产量与成本、利润的结合规律,正确处理产量与成本、利润的关系,达到降低成本,提高经济效益的目的。1.予测销售收入总额我们依据的年初计划是:棉纱7200吨（其中:自用纱为6152吨,商品纱为1048
A. The application of volume-benefits-benefit analysis The output, cost and profit analysis are also called “maintenance analysis”. It is a comprehensive analysis based on the correlation between volume-benefits-benefits and is used to predict profit and control. A scientific method of cost. Through the quantitative-benefits-benefit analysis, it is possible to determine the capital preservation point of business operations and intuitively obtain the compensation for the total cost of sales revenue, so that the combination of output, cost and profit can also be ascertained, and the output and cost can be properly handled. The relationship between profits, to reduce costs and improve economic efficiency. 1. The total amount of pre-measured sales revenue we plan to base on is: 7200 tons of cotton yarn (including 6152 tons of yarn for own use and 1048 for commercial yarn)