以下为句子列表：
英文: Break-even analysis is often a key part of the entire CVP concept and it can give the manager many insights into the data with which he or she is working.
中文: 保本分析往往是整个本量利概念关键的部分，它能在经理人员处理有关数据时，给予他/她更多启示。
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英文: For instance, operations managers often make use of break-even analysis to determine how much be produced and sold before a product becomes profitable.
中文: 例如，运营经理常常利用盈亏平衡分析来确定为使一个产品能盈利至少要生产和销售多大的数量。
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