【摘要】 传统的保本点敏感性分析只能确定仅有一个因素变动时其允许的变动范围，这种理想情形在实际工作中几乎是不可能真正存在的。在实际工作中销售单价、单位变动成本和固定成本各因素都是有可能同时发生变动的，文中提出的模型解决了这个问题，可以确定多个因素同时变动时的允许变动范围。更多还原

【Abstract】 It is supposed that only one factor is variable in traditional sensitivity analysis of break - evenpoint. It is impossible in the real World, however. In fact, unit sales price, unit variable cost and fixed costs maybe variable at the same time. This paper makes a model that can be used for the sensitivity analysis of a break- even point with several variables.更多还原