盈亏分界点的计算,目前一般使用的方法是: 盈亏分界点产量=固定成本/销售单位-单位产品变动成本这个公式从理论上讲,无疑是正确的。但是在实际应用中,由于:(1)各产品的固定成本与变动成本很难作出精确的计算;(2)半固定成本中,固定成本与变动成本的分配不可能达到完全准确;(3)企业的预提与待摊费用的预提、摊入额与理论值之间存在一定差距;(4)客观条件的限制某些费用不能及时计入成本;(5)意外事故有可能使 The calculation method of the profit and loss demarcation point is currently used as follows: The profit/loss demarcation point output=fixed cost/sales unit-variable cost per unit product is theoretically undoubtedly correct. However, in practical applications, due to: (1) the fixed and variable costs of each product are difficult to make accurate calculations; (2) in the semi-fixed cost, the allocation of fixed and variable costs cannot be completely accurate; (3) There is a certain gap between the accrual of the company’s accrual and the prepaid expenses and the theoretical value; (4) Restrictions on objective conditions Certain expenses cannot be accounted for in time; (5) Unforeseen accidents may make