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42. Nhân viên KTQT giải thích rằng phân tích mối quan hệ chi phí - khối lượng - lợi nhuận được dựa theo giả thiếta. Mối quan hệ chi phí - sản lượng - doanh thu - lợi nhuận là quan hệ tuyến tính trong cả phạm vi hoạt độngb. Kết cấu sản phẩm sản xuất tiêu thụ cố địnhc. Năng suất lao động, máy móc thiết bị, giá trị tiền cố địnhd. Tất cả các giả thiết trên
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