摘要：Determine the cost price to achieve a desired price level, price affects salesvolume, while sales volume directly affects the volume of production, andproduction volume affects the cost. Three factors will affect each other.Therefore, the authors try to know the problem, the authors analyze howproduction and sales volume that must be met in order to achieve break-evenpoint (BEP). What is the maximum number of decline in sales revenue target sothat the decline may occur does not result in the company suffered losses. Howmuch sales revenue which the company is not economically reasonable toproceed again.. And shut down the point that the company knows the conditionof economic enterprise can not continue anymore.
