So we can use contribution margin method to evaluate the profit or loss and make it the basis of decision making.
该机会成本应当作为亏损产品的变动成本，进而应用贡献边际的方法评价其盈亏，方可作为决策依据。
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.
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。
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