So we can use contributionmarginmethod to evaluate the profit or loss and make it the basis of decision making.
该机会成本应当作为亏损产品的变动成本，进而应用贡献边际的方法评价其盈亏，方可作为决策依据。
2
Several Methods of Calculation Break-Even Point are introduced in the paper, with detailed analysis, illustration and inquisition into ContributionMarginMethod and coefficient Methed.