单位变动成本就是保本点,是指企业利用剩余生产能力生产的产品,由于不需要增加固定成本,而售价高于单位变动成本的差额就是利润。所以,单位变动成本就是保本点。本文举例对这一问题做些分析。例,缙云宇雷集团公司生产的某产品,出口外销已订货10000件,单价720元。单位变动成本42 The unit cost of change is the point of protection, refers to the use of surplus production capacity of enterprises to produce products, because no increase in fixed costs, and the price difference between higher than the unit cost of change is the profit. Therefore, the unit cost of change is to protect the point. This article gives an example to analyze this issue. For example, a product manufactured by Jinyu Yulei Group Co., Ltd., has been ordered for export for export for a total price of 720 yuan. Unit Change Cost 42