This paper analyzes the CVP analysis in our business management application.

本文分析了本量利分析在我国企业管理中的应用。

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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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CVP analysis is so pervasive in management accounting that it touches on virtually everything that a manager does.

本量利分析在管理会计中的应用如此之广，它实际上涉及经理人员所做的每一件事。

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