profit volume analysis

After analysis of traditional cost model, the paper presents improved cost-volume-profit model of multiple product mix using the simplified multilevel price margin approach, which has greatly simplify computing.

对传统成本性态模型进行了分析，运用简化的多层贡献毛益法，提出了改进的多品种作业基础本量利模型，大大简化了计算过程。

Conclusion The Cost-volume-profit Analysis Model Based on the Method of Activity-based Costing could be put in practice and provide clear clues for cost control in hospitals.

结论基于作业成本法的本量利分析模型可以在实际工作中使用，能对医院项目成本的控制提供清晰的线索。

The proposal has a detail evaluation according to the cargo volume, cost comparation, terminal operation maneuverability, profit-and-lose analysis, ect.

在案例中，通过货源和货量、成本比较、码头可操作性、盈亏平衡分析等，对方案进行详细的量化分析。

The breakeven point analysis is kernel content of the cost volume profit model.

保本点分析是量本利分析的核心内容。

The improvement of universal cost model in application is advanced, namely using a reduced multilevel price margin approach to construct a simple model of multiple-variety cost-volume-profit analysis so as to improve the model of activity cost.

提出了通用成本性态模型在应用上的改进，运用简化的多层贡献毛益法，构造了多品种量本利分析模型，对多层次作业成本模型进行了改进。