保本点分析是量本利分析的核心内容。
The breakeven point analysis is kernel content of the cost volume profit model.
本文介绍了预测保本点的几种方法，着重对贡献毛益法、系数法进行详细的分析、说明、探讨，并对它们适用范围进行归纳汇总。
Several Methods of Calculation Break-Even Point are introduced in the paper, with detailed analysis, illustration and inquisition into Contribution Margin Method and coefficient Methed.
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