运用的基本前提是短期经营。2014年，湖北泰隆公司在利用该模型开展预测

The basic premise of application is short-term operation. In 2014, Hubei Tailong Company used the model to carry out forecasting, decision-making and control for the whole year of 2014. Compared with the basic premise of short-term operation, the period span seems a bit too long. Secondly, the core of the calculation using the cost-volume-profit analysis model is to determine the critical point of profit and loss, and to calculate the relevant data. The entire analysis process is based on the assumption that the company’s sales unit price, unit variable cost, fixed cost and corresponding data remain unchanged. In fact, in the actual production and operation process of the company, due to the long production and operation cycle, these data frequently changed throughout the year. This will largely affect the accuracy of the calculation results

The basic premise of application is short-term operation. In 2014, Hubei Tailong used the model to forecast, make decisions and control for the whole of 2014. This is a bit too long for the period span compared to the basic premise of short-term operation. Secondly, the core of using the original profit analysis model for calculation is to determine the critical point of profit and loss, and to calculate the relevant data. The entire analysis process is based on the enterprise's sales unit price, unit variable cost, fixed cost and corresponding data are maintained. In fact, the enterprise in the actual production and operation process, due to the long production and operation cycle, these data in a year repeatedly changed. This will greatly affect the accuracy of the calculations.

The basic premise of application is short-term operation. In 2014, Hubei Tailong company used the model to carry out prediction, decision-making and control for the whole year of 2014. Compared with the basic premise of short-term operation, the period span is too long. Secondly, the core of CVP analysis model is to determine the profit and loss critical point and calculate the relevant data. The whole analysis process is based on the fact that the sales unit price, unit variable cost, fixed cost and corresponding data of the enterprise are kept unchanged. In fact, in the actual production and operation process of the enterprise, due to the long production and operation cycle, these data often change in a year. This will greatly affect the accuracy of the calculation results