同时，结合相关理论共有三种方法可以将混合成本划分为固定成本和变动成本。

At the same time, combined with related theories, there are three methods to divide mixed costs into fixed costs and variable costs. However, these methods have certain limitations. First of all, the method of using the two-point method to distinguish is too simple, and it is difficult to distinguish the various “details” in the mixed cost. Secondly, when using the scatter diagram method to divide the mixed cost, different financial workers will come to different situations, and the result of the division is less credible. Finally, the regression analysis method is used to decompose mixed costs. Although fixed costs and variable costs can be decomposed in a more detailed and accurate manner, the prerequisite is to ensure that there is a linear relationship between sales and incurred costs. In fact, it is difficult for many companies to achieve a corresponding relationship between the two. Therefore, it is usually not possible to analyze mixed costs through regression analysis. Therefore, when the actual use of cost, volume and profit is used for calculation and analysis, the prerequisites for calculation should be carefully judged

At the same time, there are three methods in combination with the theory that the mixed cost can be divided into fixed cost and variable cost. However, these methods have some limitations. First of all, it is too simple to use the two-point method to distinguish between the various types of "details" in the mixed cost is more difficult to distinguish. Secondly, when mixing costs is divided by the spread graph method, different financial workers will come up with different situations, and the results are less credible. Finally, the use of regression analysis to break down the mixed cost, although it can be more detailed and accurate decomposition of fixed costs and variable costs, but the prerequisite is that it is necessary to ensure that there is a linear correspondence between sales volume and incurred costs. In fact, many enterprises have a hard time achieving a correspondence between the two. Therefore, it is often not possible to resolve the hybrid cost through regression analysis. Therefore, when the calculation analysis is actually used in the original profit, the prerequisites for calculation should be carefully judged.

At the same time, combined with relevant theories, there are three methods to divide mixed cost into fixed cost and variable cost. However, these methods have some limitations. First of all, the two-point method is too simple to distinguish the various "details" in the mixed cost. Secondly, when using the scatter diagram method to divide the mixed cost, different financial workers will get different situations, and the result of the division is not reliable. Finally, the regression analysis method is used to decompose the mixed cost. Although the fixed cost and variable cost can be decomposed more accurately, the premise is that there must be a linear relationship between the sales volume and the cost. In fact, it is difficult for many enterprises to realize the corresponding relationship between the two. Therefore, it is usually impossible to analyze the mixed cost by regression analysis. Therefore, when we use CVP to calculate and analyze, we should carefully judge the preconditions of calculation<br>