id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-4174	Li, Ruolin	Linear Algebra and Calculation of the Margin Rate of Product Safety	2023	3	.pdf	application/pdf	2395	95	56	The numerator of traditional break-even analysis only has fixed cost, but the numerator of activity-based break-even analysis includes long-term variable cost and fixed cost, and the calculation formula of break-even point is as follows [5] : Q1=(1.38y11+0.03y12+19.19y13+0.08y14+0.03y15)+8.72/p1-0.46 Q2=(1.38y11+0.03y12+19.19y13+0.08y14+0.03y15)+6.97/p2-0.24 Q3=(1.38y11+0.03y12+19.19y13+0.08y14+0.03y15)+11.04/p3-0.68 Q4=(1.38y11+0.03y12+19.19y13+0.08y14+0.03y15)+83.76/p4-0.58 Under this formula, the break-even sales volume and sales volume of each product under the analysis of activity-based cost and profit can be calculated. First, the assumption of relevant scope means the premise of cost division into fixed cost and variable cost is established within a certain range.	cache/fbem-4174.pdf	txt/fbem-4174.txt