2014年湖北泰隆公司案例，该公司本量利分析进行相关计算分析后发现，在

In the case of Hubei Tailong Company in 2014, the company's cost-volume-profit analysis and relevant calculation analysis found that when the sales volume reached the target set at the beginning of the year, the actual profit completed was seriously lower than the predicted profit. Through self-examination, it was found that part of the reason was that the company had some problems in distinguishing the cost behavior during the calculation and analysis process. First of all, costs can be roughly divided into three categories: fixed costs, variable costs, and cost forms in between. Fixed cost refers to the cost that can remain unchanged during the process of continuous changes in production and operation within a certain accounting period. It is divided into constrained fixed cost and discretionary fixed cost. It usually refers to enterprise management expenses. , Sales expenses and workshop production and management staff wages, employee welfare expenses, office expenses, fixed asset depreciation expenses, repair expenses, etc. Variable cost refers to the cost that constantly changes with changes in production conditions and sales revenue. It is divided into technical variable costs and discretionary variable costs. Usually refers to direct materials, direct labor and manufacturing costs. Research has found that it is almost impossible to separate fixed and variable costs. It is also difficult to distinguish the two in the cost of mixed forms.

In the 2014 case of Hubei Tailong Company, the company's original profit analysis of the relevant calculation analysis found that when sales reached the target set at the beginning of the year, the actual profit completion was significantly lower than the forecast profit. A self-examination revealed that part of the reason was that the company had some problems in distinguishing cost patterns in computational analysis. First, costs can be broadly divided into three categories: fixed costs, variable costs, and cost patterns in between. Fixed cost refers to the cost of non-changeable in the process of changing production and operation in a certain accounting period, which is divided into binding fixed cost and discretionary fixed cost, usually refers to the enterprise management expenses, sales expenses and the wages of workshop production managers, employee welfare expenses, office expenses, depreciation of fixed assets, repair expenses, etc. Variable cost refers to the changing cost with the change of production situation and sales revenue, which is divided into technical variable cost and discretionary variable cost. Usually refers to direct materials, direct labor and manufacturing costs. Through the study, it is almost impossible to separate fixed and variable costs. It is also difficult to distinguish the two in the cost of mixed form itself.

Based on the case of Hubei Tailong company in 2014, it is found that when the sales volume reaches the target set at the beginning of the year, the actual profit completion is seriously lower than the predicted profit. Through self-examination, it is found that part of the reason is that the company has some problems in distinguishing cost behavior in the process of calculation and analysis. First of all, the cost can be roughly divided into three categories: fixed cost, variable cost and the cost form between them. Fixed cost refers to the cost that can maintain its original state and remain unchanged in the process of continuous changes of production and operation in a certain accounting period. It is divided into binding fixed cost and discretionary fixed cost, It usually refers to the enterprise management expenses, sales expenses and workshop production management personnel wages, employee welfare expenses, office expenses, fixed assets depreciation costs, repair costs, etc. Variable cost refers to the cost that changes continuously with the change of production situation and sales revenue, which can be divided into technical variable cost and discretionary variable cost. Usually refers to direct materials, direct labor and manufacturing costs. It is found that it is almost impossible to separate fixed cost from variable cost. In the cost of mixed form, it is difficult to distinguish the two<br>