在案例当中，针对混合成本的处理上就存在相当大的问题。在湖北泰隆公司进行

In the case, there are considerable problems in dealing with mixed costs. In the production process of Hubei Tailong Company, the machine is in the starting and preheating stage, and the energy consumption in this stage is relatively large. At the same time, each production line is started and preheated according to the law. During the actual operation of the company, This part of the energy consumption is directly included in the variable cost part, and mixed costs are not divided into fixed costs and variable costs (the preheating part should be a fixed cost, and the energy consumption following the official commissioning is a variable cost). As a result, fixed costs are underestimated and variable costs are overestimated. Therefore, the sales volume analyzed based on the relevant breakeven points and poly points must be underestimated. As the related poly sales volume is underestimated, it will inevitably not be able to realize the relevant profit when the sales volume is achieved

In the case, there is a considerable problem with the handling of hybrid costs. In the process of producing goods in Hubei Tailong company, the machine in the start-up and warm-up stage, the energy consumption generated by this stage is larger, at the same time, each production line is in accordance with the law of power-up, in the company's actual operation process, directly the part of the energy consumption into the variable cost part, did not distinguish the mixed cost into fixed costs and variable costs (the power-up part should be fixed costs, and with the official production of energy consumption is among the variable costs). "As a result, fixed costs are undervalued and variable costs are overvalued." Thus, according to the relevant break-even point and Poly point analysis of the sales volume is bound to be underestimated. Because the related Poly sales are undervalued, the relevant profits will inevitably not be realized when the sales volume is realized.

In the case, there are considerable problems in the treatment of mixed costs. In the process of commodity production in Hubei Tailong company, the energy consumption is large in the start-up and preheating stage of the machine. At the same time, each production line is warmed up according to the law. In the actual operation of the company, this part of energy consumption is directly included in the variable cost part, and the mixed cost is not divided into fixed cost and variable cost (startup preheating section) It should be divided into fixed cost, and the energy consumption with formal production belongs to variable cost). As a result, fixed costs are underestimated and variable costs are overestimated. Therefore, according to the relevant breakeven point and profit point analysis of the sales volume must be underestimated. Because the related sales volume of poly is underestimated, it is impossible to realize the related profit when the sales volume is realized<br>