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成本无差别点法是企业进行短期生产经营决策的一种常用方法。其通过判断处于不同水平上的业务量与成本无差别点业务量之间的关系,作出互斥方案决策。当各备选方案的相关收入为
Point of no difference in cost method is a common method for enterprises to make short-term production and management decisions. It makes the mutual exclusion decision by judging the relationship between traffic at different levels and business with no difference in cost. When the relevant income of each option is