Regular expansion of new production lines at the same time, will inevitably involve increasing the initial investment of some production lines, and these costs do not change with the output are often listed as fixed costs. In this case, the fixed cost of an enterprise is in fact constantly changing, and to a large extent, it will affect the product, output and sales volume. On the other hand, we all know that if it is to purchase a new generation of production equipment or carry out relevant research and development (for example, Hubei Tailong company carried out scientific and technological research and development in the middle of 2014), the production efficiency can be improved, thus reducing the cost of each commodity<br>
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