CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.

CVP分析假设成本可以准确地分为固定成本和变动成本。

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The key is to determine what makes up fixed costs, such as the cost of a telephone, and variable costs, such as the cost of each phone call.

关键是确定什么组成固定成本，如电话机的成本，和变动成本，如每打一个电话的成本。

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The key is to determine what makes up fixed costs, such as the cost of a telephone, and variable costs, such as the cost of each phone call.

关键是确定什么组成固定成本，如电话机的成本，和变动成本，如每打一个电话的成本。

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