Estimation of cost functions and analysis of profit and loss critical points in survey and design enterprises
Chen Jinliang
Deng Wei
Cao Longqi
Abstract：By classifying and summarising the costs of the enterprise,the cost function model of the survey and design enterprise is established,including two parts of fixed costs and variable costs.using statistical data and empirical analysis methods,the cost function parameters are estimated and the impact of each cost on the profit and loss of the enterprise is discussed.the profitability and stability of the survey and design enterprise are determined by defining and calculating the profit and loss threshold.based on the actual case data,empirical analyses and sensitivity tests are carried out to verify the effectiveness and practicality of the proposed theoretical model.This paper selects the relevant information of CNMM company in the past three years,applies the cost function and profit and loss critical point analysis method,adopts the financial data to fit the cost function of the enterprise,and analyses the law of business development,in order to explore the decision-making suggestions with guiding significance for practical work.
Keywords：cost functionfixed costvariable costprofit and loss critical point
Publication Date：2023-05-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 88-92 )