Analysing the model of BEP(break even point) of CVP(cost volume profit) ,we find out the range of BEP and break even sum for many kinds of products in an enterprise.

• 从本量利多品种保本点分析的模型出发 ,通过对模型的分析找出企业多品种产品的保本域和保本额区间 ,并进一步确定企业的悲观保本销售额和乐观保本销售额