The traditional cost-volume-profit analysis model is based on the management profit, and it has not considered the cost of capital, therefore break-even point from it certainly would harms the shareholder wealth, Obtained guarantee profit state by it certainly cannot guarantee increases of the shareholder wealth.

Out of multi -products, a single product activity-based CVP analysis model is established.

Through the detailed cost analysis of the tungsten mines,this paper puts forward the managerial practice by applying cost-volume-profit analysis.

The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.

The paper explains and analyzes imperfectness of the multiproduct cost-volume-profit analysis model adoptedpresently by domestic financial administration,the improves the model by introducing evitable and inevitable fixed costsso that to make it more reasonable.

This paper applied Excel to design the CVP analysis model,which was applicable to single or multiple products and made financial management teaching and CVP analysis easier and more convenient.

Method of CVP analysis is used to study the relationship among Cost-Volume-Profit, which is of high management value.