随着经济体制改革的不断深化,企业作为一个独立的商品生产经营者,运用现代化管理方法管理企业并进行竞争,是企业能否生存与发展的关键。量、本、利分析法是现代化管理方法之一,运用该方法是企业经营决策上必不可少的重要手段。使用量、本、利分析法测算损益分界点的基木公式:损益分界点的销售额=(?)当目标利润确定以后,可根据下列公式计算实现目标利润必须达到的销售额:达到目标利润的销售额=(?)目标利润确定以后,如何划分固定成本(固定费用)和变动成本 With the continuous deepening of the reform of the economic system, the enterprise as an independent commodity producer and operator, using modern management methods to manage the enterprise and compete is the key to the survival and development of the enterprise. The quantitative, analytical, and analytical methods are one of modern management methods. Using this method is an indispensable and important method for business decision-making. The basic formula for calculating the profit and loss cut-off point using the quantity, profit, and interest analysis method: Sales at the profit and loss cut-off point = (?) When the target profit is determined, the sales amount that must be achieved to achieve the target profit can be calculated according to the following formula: Sales = (?) How to divide fixed costs (fixed costs) and variable costs after target profit is determined