Activity-based CVP Model and BEP Analysis
基于作业的本量利模型及保本分析

This paper states the theory of Activity-based costing upon the decision failure caused by traditional cost system. So based on the Activity-based cost Behavior analysis, the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis; then a case study in a Chinese manufacturing corporation is put forward; finally draw the conclusion.