但是，在经济飞速发展，生产力有了极大改变的现在，机械化、智能化越来越普

However, with the rapid economic development and tremendous changes in productivity, mechanization and intelligence are becoming more and more popular, and more and more factors will affect the total cost. At the same time, the traditional methods of cost behavior analysis may no longer be applicable. We all know that in traditional analysis, it is relatively simple to divide costs into fixed costs and variable costs. However, in today's market environment, fixed costs often include "variable factors" and variable costs include "fixed components". "This has caused certain difficulties in cost behavior analysis. <br>At the same time, it is more necessary to find causality from multiple cost drivers, rather than a single cost driver, for costs related to plant leasing, depreciation of machinery and related equipment, system upgrades, technology research and development, and promotion. Can correspond one to one. More importantly, as the market environment and the people's consumption concepts continue to change, the speed of promotion, technological research and development, and the upgrading of supporting products is getting faster and faster. Related expenses such as plant leasing, depreciation of machinery and related equipment, system upgrades and technology research and development, publicity and promotion, etc., account for an increasing proportion of the corporate cost group. This phenomenon continues to question the assumption of a single cost driver. Therefore, it can be found that the error caused by the analysis of cost behavior by a single cost driver is also increasing. These are not conducive to the correct analysis of the cost, volume and profit

However, in the rapid development of the economy, productivity has changed greatly now, mechanization, intelligence more and more popular, more and more factors will affect the total cost. At the same time, the traditional method of cost-based state analysis may no longer be applicable. We all know that in the traditional analysis, it is relatively simple to distinguish costs from fixed costs and variable costs, but in today's market environment, fixed costs often include "variable factors" and variable costs include "fixed elements", which in the cost analysis has caused some difficulties.<br>At the same time, for the enterprise plant leasing, machinery and related equipment depreciation, system upgrading and technology research and development, publicity and other related costs, more need to find causality from the multi-cost drivers, rather than in a single cost driver can correspond one-to-one. More importantly, with the changing market environment and the consumption concept of the masses, publicity and promotion, scientific and technological research and development and the product replacement speed with it is getting faster and faster. Such as plant lease, machinery and related equipment depreciation, system upgrading and technology research and development, publicity and promotion of related costs, in the enterprise cost group accounted for a growing proportion, this phenomenon continues to challenge the single cost driver assumption conditions. Therefore, it can be found that the error caused by the analysis of cost state by a single cost driver is also increasing. These are not conducive to the correct enterprise's original profit analysis.

However, with the rapid development of economy and great changes in productivity, mechanization and intelligence are becoming more and more popular, and more and more factors will affect the total cost. At the same time, the traditional cost performance analysis method may not be applicable. As we all know, in the traditional analysis, it is relatively simple to divide costs into fixed costs and variable costs. However, in today's market environment, fixed costs often contain "variable factors", and variable costs also contain "fixed components", which causes certain difficulties in cost performance analysis.<br>At the same time, for the costs related to plant leasing, depreciation of machinery and related equipment, system upgrading, technology research and development, publicity and promotion, it is more necessary to find the causal relationship among multiple cost drivers, rather than one-to-one correspondence in a single cost driver. What's more, with the continuous changes of market environment and people's consumption concept, the speed of publicity and promotion, scientific and technological research and development as well as the upgrading of supporting products are becoming faster and faster. Such as plant leasing, depreciation of machinery and related equipment, system upgrading, technology research and development, publicity and promotion and other related expenses account for an increasing proportion in the enterprise cost group. This phenomenon constantly challenges the assumption of single cost driver. Therefore, it can be found that the error caused by the analysis of single cost driver on cost behavior is also increasing. These are not conducive to the correct analysis of the enterprise's cost, volume and profit