事实上，产量和成本在企业生产经营过程中确实有一定联系，但是因为影响成本

In fact, output and cost do have a certain connection in the production and operation of a company, but because there are many factors that affect cost and output, the relationship between the two is more of a concave-convex curve. The simple assumption that there is a linear relationship between cost and output can simplify the model, but the results of the analysis will certainly have certain limitations. Therefore, it can be considered that cost behavior analysis is impossible to distinguish in place at one time. In addition, there will be some “accidental errors” in the actual application of cost behavior analysis. For example, in view of the difficulty in distinguishing fixed costs and variable costs, the classification of components is caused by the lack of rigor and omissions of individuals or groups. When errors occur, the results are distorted and the efficiency of management is greatly reduced. In addition, subject to the difficulty of obtaining original information, it is difficult to collect a lot of information completely and truthfully, which will also have a negative impact on the division of cost behavior

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In fact, there is a certain relationship between production and cost in the process of enterprise production and operation, but because there are many factors affecting cost and output, the relationship between them is more concave convex curve. A simple assumption that there is a linear relationship between cost and output can simplify the model, but the analysis results will certainly have some limitations. Therefore, it can be considered that it is impossible to distinguish cost behavior analysis at one time. In addition, in the practical application of cost behavior analysis, there will be some "accidental error" problems, for example: in view of the difficulty in distinguishing fixed costs and variable costs, and due to the laxity and omission of individuals or groups, there are errors in the division of components, which leads to distortion of results and greatly reduces the efficiency of management. In addition, due to the difficulty of obtaining the original information, it is difficult to collect a lot of information completely and truly, which will also have a negative impact on the division of cost performance<br>