一、引论在研究本量利相互关系时,通常以成本和数量的关系,即成本性态研究为基础。根据成本与业务量的关系,我们一般将成本划分为固定成本、变动成本和混合成本,而混合成本可以采用一定的方法分解为固定成本和变动成本。在本量利分析中,一般假设收入与业务量成正比例关系。但是,在实际条件下,我们有时无法分解或合理分解混合成本,且收入并不一定与业务量经常保持正比例关系,即收入函数并不一定是线性的。这样一来,就可能无法应用本量利线性分析方法来进行损益均衡分析。为弥补这一缺陷,本文将介绍一种新 I. INTRODUCTION In studying the relationship between quantity and profit, it is usually based on the relationship between cost and quantity, that is, the study of cost performance. According to the relationship between cost and volume of business, we generally divide the cost into fixed cost, variable cost and mixed cost, and hybrid cost can be decomposed into fixed cost and variable cost in a certain way. In this volume analysis, the general assumption that revenue and business volume is directly proportional relationship. However, under actual conditions, sometimes we can not decompose or reasonably decompose hybrid costs, and the revenue does not always have to be proportional to the volume of business. That is, the income function is not necessarily linear. As a result, you may not be able to apply this volume profit linear analysis method for profit and loss equilibrium analysis. To make up for this shortcoming, this article will introduce a new