This paper firstly elaborates the practical significance of profit sensitivity analysis, the computational method and concrete utilization in the practical work.
阐述了利润敏感性分析的现实意义、计算方法和在实际工作中的具体运用；
Based on the concept of profit sensitivity, this paper discusses the method of profit sensitivity analysis, and then illustrates the importance of the bas selection in the analysis.
从利润敏感性的概念出发，探讨了利润敏感性分析的方法，并通过实例说明了基准选择在利润敏感性分析中的重要性。
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