本量利分析的局限性

Limitations of the Analytical Methods: Cost-Vocational work-Profit

本量利分析法揭示了成本 -业务量 -利润之间的内在联系已成为经营决策中普通采用的定量方法 .由于企业经营活动的复杂和多变 ,在使用于本量利分析法决策时 ,应充分考虑该方法的局限性 。

This method, an acceptable quantitative one, shows the internal relationship between cost, vocational work and profit. Its special case in different company has to be considered because of its limitations so that it can be improved in the course of application.