Enterprises in the process of production and management will face many decision-making problems. Among them, what kind of decisions should enterprise managers make to make profits in the process of production and management, which is a problem that enterprise managers pay special attention to. To solve this problem, it is necessary to correctly deal with the relationship between sales volume, price and sales profit. CVP analysis method just provides a method for correctly dealing with the relationship among sales volume, related cost and profit. However, if an enterprise wants to calculate the break-even point of the enterprise, it should first divide the cost into fixed cost and variable cost, and then analyze the break-even point of sale and break-even sales amount according to the sales volume and price. This paper is mainly based on CVP analysis of profit and loss balance analysis for basic basis, through the yongfa cement company financial data collection, using the amount of profit and loss balance, profit and loss balance, safety margin, profit and loss balance operation efficiency and other related indicators of yongfa cement company's financial situation break-even analysis and operation safety analysis, then the optimization of CVP, according to the factors that influence the break-even point and cement company to find a company to reduce costs, improve the efficiency of the company.
