如果在成本性态分析过程中，没能正确区分固定成本及变动成本。如果固定成本

If in the cost behavior analysis process, the fixed cost and variable cost cannot be distinguished correctly. If fixed costs are overestimated, the calculated sales volume (amount) at the critical point of profit and loss is higher. Otherwise, the calculated critical point of profit and loss is low. In other words, the corresponding Poly sales volume is also underestimated, and the resulting Poly sales points will inevitably appear untrue and lack reliability. This also leads to the situation that even if the poly sales volume is successfully completed, the relevant profits cannot be realized. From this analogy, it can be further discovered that in the financial processing of other companies, it is not easy for financial personnel to completely divide costs into fixed costs and variable costs at one time. It is inherently difficult to distinguish between fixed costs and variable costs in mixed costs. At the same time, in different production and operation cycles, the fixed part and variable part of the mixed cost will be transformed into each other. We can find that in the process of distinguishing between fixed costs and variable costs, according to the characteristics of different companies, the division of cost behavior is subjective and does not always remain unchanged. At the same time, different factors determine the nature of different costs, and variable costs and fixed costs may change mutually. In the process of cost behavior analysis, if the cost is simply divided into fixed costs and variable costs, these external factors cannot be taken into account in time, and part of the fixed costs should be adjusted to variable costs in time. Then, the result calculated by the cost-volume-profit analysis model will have a large deviation from the actual situation. On the other hand, there are prerequisites for the linear relationship between cost and output in cost behavior analysis

If the cost state analysis process, does not correctly distinguish between fixed costs and variable costs. If fixed costs are overestimated, the calculated profit-loss threshold of sales (amounts) is high. Conversely, the calculated profit-loss threshold is low. In other words, the corresponding Poly sales volume is also underestimated, the resulting Poly point of sale is bound to appear unreal, lack of reliability phenomenon. This also leads to the failure to achieve the relevant profitevens even if the Poly sales are successfully completed. By doing this, it can be further discovered that in the financial treatment of other enterprises, it is not easy for financial personnel to completely divide costs into fixed and variable costs at one time. It is difficult in itself to distinguish between fixed and variable costs in mixed costs. At the same time, in different production and operation cycles, the costs of fixed and variable parts of the mixed costs will be converted into each other. We can find that in the process of distinguishing fixed and variable costs, according to the characteristics of different enterprises, the cost-based division has a certain degree of subjectivity, not always unchanged. At the same time, different factors determine the nature of costs, variable costs and fixed costs may change each other. In the process of cost-based analysis, if only simply the cost rigidly distinguished into fixed costs and variable costs, these external factors can not be taken into account in a timely manner, and the part of the fixed cost is adjusted to the variable cost part in a timely manner. Then, the results calculated by the current profit analysis model will be more deviated from the actual situation. On the other hand, there are prerequisites for a linear link between cost and output in cost-state analysis.

If the fixed cost and variable cost can not be correctly distinguished in the process of cost performance analysis. If the fixed cost is overestimated, the sales volume (amount) at the breakeven point is too high. On the contrary, the calculated breakeven point is lower. In other words, the corresponding sales volume of poly is also underestimated, and the resulting sales point of poly is bound to be untrue and lack of reliability. This also leads to the situation that even if the poly sales volume is successfully completed, the relevant profits can not be realized. From this, we can further find that in the financial treatment of other enterprises, it is not easy for financial personnel to completely divide the cost into fixed cost and variable cost at one time. In the mixed cost, it is difficult to distinguish the fixed cost from the variable cost. At the same time, in different production and operation cycle, the fixed part and the variable part of the mixed cost will be transformed into each other. We can find that in the process of distinguishing fixed cost from variable cost, the division of cost behavior has certain subjectivity according to the characteristics of different enterprises, which is not always unchanged. At the same time, different factors determine the different nature of costs, variable costs and fixed costs may change each other. In the process of cost behavior analysis, if the cost is simply divided into fixed cost and variable cost, and these external factors are not taken into account in time, the part that belongs to fixed cost is adjusted to variable cost in time. Then, the results calculated by the CVP analysis model will deviate from the actual situation. On the other hand, there are preconditions for the linear relationship between cost and output in cost performance analysis<br>