结合 2014 年湖北泰隆公司运用本量利分析情况，我们可以看出，该公司

Based on the analysis of capital, volume and profit used by Hubei Tailong Company in 2014, we can see that during the company’s operations in 2014, due to an increase of more than 50 million yuan in accounts receivable from the beginning of the period, it caused more than expected payments to banks and private individuals. This has increased financial expenses (interest expenses) to a certain extent. This part will be included in discretionary fixed costs. Therefore, the fixed costs are constantly changing. At the same time, during the year, the company also carried out related research and development work, which increased the expenditures related to research and development, which also affected the overall fixed costs to a certain extent. This shows that in the production and operation of the enterprise, with the commissioning, sales and market conditions, the management of the enterprise often incurs various supplementary expenditures on fixed costs. At the same time, on another level, with the rapid economic and social development, consumers' consumption needs are changing day by day. If a company only produces one product for a long time, it is often difficult to meet market demand. Therefore, most companies will often expand new product production lines in the process of production and operation.

Combined with the 2014 Hubei Tailon company's use of this amount of profit analysis, we can see that in the course of the company's operations in 2014, due to accounts receivable increased by more than 50 million yuan compared to the beginning of the period, resulting in its borrowing to banks and private companies to exceed expectations, which to some extent increased the financial expenses (interest expense), which will be included in the discretionary fixed costs, and therefore its fixed costs are constantly changing. At the same time, during the year, the company also carried out related scientific research and development work, so that research and development-related expenditure increased, but also to a certain extent affected the overall fixed costs. This shows that in the production and operation of enterprises, with the production, sales and market conditions, the management of enterprises in fixed costs will often occur in various types of supplementary expenses. At the same time, on another level, with the rapid development of the economy and society, consumer demand is changing day by day. If a company produces only one product in the long run, it is often difficult to meet market demand. As a result, the vast majority of enterprises will often expand the production process of new product lines.

Combined with the analysis of capital volume profit of Hubei Tailong company in 2014, we can see that in the operation process of the company in 2014, the accounts receivable increased by 5000 compared with the beginning of the period More than 10000 yuan, leading to the bank and private borrowing behavior beyond expectations, which to a certain extent increased the financial expenses (interest expenses), this part will be included in the discretionary fixed costs, therefore, the fixed costs are constantly changing. At the same time, during the year, the company also carried out relevant research and development work, which increased the expenditure related to scientific research and development, and also affected the overall fixed cost to a certain extent. This shows that, in the process of production and operation of enterprises, with the production, sales and market conditions, the management of enterprises often have various supplementary expenditures on fixed costs. At the same time, on another level, with the rapid economic and social development, consumer demand is changing day by day. If an enterprise only produces one product for a long time, it is often difficult to meet the market demand. Therefore, the vast majority of enterprises will often expand new product lines in the process of production and operation<br>