“量-本-利”管理法的基本要点是寻找盈亏平衡点及边际利润,进行保本分析(利润为零)。以企业不盈不亏为前提,对占成本总额85%以上的变动成本进行宏观调控,达到改善生产状况,最终实现盈利的目的。 The basic point of the “quantity - the - profit” management law is to look for the breakeven point and the profit margin for the capital preservation analysis (zero profit). Based on the premise of no profit or loss, the Company conducted macro-control on the variable costs accounting for more than 85% of the total costs so as to achieve the objective of improving production status and ultimately achieving profitability.