小王从《财务与会计》上看到了一些关于“成本、数量、利润分析”方法的介绍,又听说一些单位应用这一方法得到了很好的效果。为了学好这一方法,他向张科长请教。张科长说:成本、数量,利润分析,是用来研究产品成本、数量和销售价格的变化对利润的影响.它通过这些因素相互的关系,用数学公式或绘制图表的方法来确定盈亏的转折点,称作盈亏平衡点或者保本点。张科长随手取了张纸,并在纸上开始演算。他 Xiao Wang saw some introductions to “cost, quantity, profit analysis ” methods from “Finance and Accounting,” and heard that some units have achieved good results with this method. In order to learn this method, he asked Zhang Kechang. Zhang Kechang said: Cost, quantity, and profit analysis are used to study the effect of changes in product cost, quantity, and sales price on profits. It determines the profit and loss by using mathematical formulas or charting methods through the relationship among these factors. The turning point is called the break even point or the capital preservation point. Zhang Kechang took a piece of paper with him and began to calculate it on paper. he