本量利分析法是企业财务成本决策的重要方法之一。所谓成本是指企业为生产和销售产品所发生的各种消耗与支出的各项费用总和。成本是进行经营决策的重要依据，因为它是评价经济效果的基本准绳。在成本决策中，首先必须严格遵循全面节约、可行性及最优化三项基本原则，其次要把 The amount of profit analysis method is one of the important methods of making decisions on the financial cost of an enterprise. The so-called cost refers to the business for the production and sale of products occurred in a variety of consumption and expenditure of the sum of the costs. Cost is an important basis for making business decisions because it is the basic yardstick for evaluating economic performance. In the cost decision-making, we must first strictly follow the three basic principles of overall economy, feasibility and optimization.