盈亏临界点计算和量本利分析都要涉及到企业的总收入和总支出以及利润。从我国现行财务制度来看,企业总收入扣除成本、工商税金和营业外收支差额后是企业的净利润。企业作为一个相对独立的生产经营单位,必须向国家缴纳税款,这种税款从企业的角度来看,已经形成了企业的实际支出,虽然不能算作成本,但企业在分析经济效益时必须加以考虑。另外,从我国企业的现状来看,营业外支出虽然也不计入成本,但也是企业的实际支出,而且数额很大,如果分析企业经济效益时不予考虑,势必使 The profit and loss critical point calculation and quantitative interest analysis must involve the total revenue and total expenditure of the company and profits. From the perspective of China’s current financial system, the total revenue of a company is net profit after deducting costs, industrial and commercial taxes, and non-operating income balances. As a relatively independent production and business unit, an enterprise must pay taxes to the state. From the perspective of the enterprise, this tax has already formed the actual expenditure of the enterprise. Although it cannot be regarded as a cost, the enterprise must analyze the economic benefits. Take it into consideration. In addition, from the perspective of the status quo of China’s enterprises, non-operating expenses are not included in the cost, but they are also actual expenditures of enterprises, and the amounts are large. If the analysis of the economic benefits of enterprises is not considered, it is bound to make