盈亏平衡分析是研究如何确定盈亏临界点或盈亏区域，影响盈亏临界的因素等问题。目的在于为企业经营管理提供何种业务量下能够盈利或亏损的经济信息，以便决策者作出使企业获取较多利润的最优决策。盈亏平衡分析的一般描述该企业的收入函数是TR，成本函数是TC，利润函数为π， Break-even analysis is to study how to determine the critical point of profit or loss or profit and loss areas, affecting the critical factors such as profit and loss issues. The purpose is to provide business management with profitable or loss-making economic information, so that the decision maker can make the best decision to make the enterprise gain more profit. General Description of Break-Even Analysis The income function of the firm is TR, the cost function is TC, the profit function is π,